In the case that the Park Enterprises transfer the ownership or make a change in the uses of the bonded goods that have been approved for exportation to a duty-levying area, the Park Enterprises shall, within thirty (30) days of the date of the transfer of ownership or the change in the uses of the bonded goods, make supplementary payment of customs tariffs, commodity tax, and business tax in accordance with the original type of such bonded goods. In the case of failure to make supplementary payment for such duties in accordance with the relevant provisions, the provisions of the Customs Act shall apply.
The Park Enterprises, which make applications for importing non-bonded goods under the name of bonded goods and then voluntarily apply for supplementary payment of duties and dues beyond the time limit as specified in the relevant provisions, shall, in addition to being liable to payment of such duties and dues, be subject to imposition of a delinquency surcharge in an amount to be calculated at the daily rate equal to 0.05% of the amount of the outstanding duties and dues for the period from the date following the date on which the imported raw materials are released by Customs to the date of full payment of the duties and dues. However, if the Customs authority discovers the false importation, the Park Enterprises shall, in addition to being liable to supplementary payment of the duties and dues and delinquency surcharge, be dealt with in accordance with the Customs Anti-smuggling Act.

The Park Enterprises shall prepare truthful accounts of the goods entering and exiting the Park, including quantities and prices of the machinery, equipment, raw materials, materials, fuels, semi-finished products, and finished goods approved for trading purposes, regardless of whether they are domestically sourced or imported by the Park Enterprises. If any of the goods stated in the accounts are damaged or lost, the Park Enterprises may submit a report with justified reasons to the Administration for the deletion from the accounts of entries of the goods. After the Administration and Customs or tax collection administrations have jointly verified the report and agreed to exempt the goods from duties, the recorded entries of the goods will be allowed to be deleted from the accounts.
If necessary, the Administration, in cooperation with Customs or tax collection administrations, may send their officers to audit the accounts and the goods as referred to in the preceding paragraph.

After the end of every fiscal year, the Park Enterprises shall, within the deadline prescribed by the Administration, submit their annual operating reports and financial statements to the Administration for the record.
If the capital of a Park Enterprise reaches the amount specified in Paragraph 2 of Article 20 of the Company Act, the financial statements referred to in the previous paragraph shall be certified by a certified public accountant (CPA) in advance.

With regard to animal, plant or microorganism transgenic products and their manufacturing processes, the Park Enterprises, incubation centers, and research institutions shall comply with the relevant laws and regulations to ensure the ecological safety of the environments inside and outside of the Park.