Chapter Six Bonded Goods Shipped In/Out of the Park
Article 47
Where the Park Enterprise needs to transport machines or equipment, imported in accordance with Article 22 of the Act, to tariff-imposing areas for repair, inspection, or assembly test purpose, an application for releasing such machines or equipment form the Park shall be filed with and approved by Customs upon the approval of the Administration. The said machines and equipment shall be transported back to the Park within the period of time approved by the Administration and an application for closing the case shall be filed with Customs.
Where the Park Enterprise entrust businesses outside of the Park with its bonded goods for repair, inspection, or assembly test purpose, an application form for the release of bonded goods from the Agricultural Technology Park for repair, inspection, or assembly test purpose shall be filed with Customs for review and a surety of duties shall be paid prior to the release.
If the bonded goods prescribed in the preceding paragraph are machines or equipment worth over the limit prescribed by Customs, the Park Enterprise shall apply to Customs for the release upon the approval of the Administration; or Customs shall directly transmit the application form to the Administration in the form of electronic data, and if the Administration grants its approval, it will transmit the information back to Customs for the release.
If the value of the bonded goods prescribed in Paragraph 1 hereof is less than the limit prescribed by Customs, the surety may be exempted. The goods may be released upon the application form for the release of production goods. The self-inspection of inbound and outbound areas may apply in accordance with Articles 5 and 6 hereof.
Article 48
After repaired, inspected, assembled, or tested, the bonded goods prescribed in the preceding article shall be transported back within six (6) months after being released from the Park. An application form for bonded goods entering the factory shall be filed with Customs to close the case and return the surety. If failing to transport the goods before the deadline, the Park Enterprise shall prepare the declaration and pay for the tariff within ten (10) days after the deadline.
With regard to the bonded goods released from the Park as prescribed in the preceding paragraph, if the goods cannot be transported back before the deadline under special circumstances,the Park Enterprise shall submit and file written documents concerning the entrusted business outside of the Park or the branch in other Customs area with Customs before the deadline.The deadline may be extended,if the inspection of Customs finds no false statement in the documents. However, in case of machines or equipment, the approval of the Administration shall be acquired,and the total duration shall not be over one year.
Article 49
With regard to the product exhibition outside of the Park, an application form for the release of exhibited products shall be filled out and filed with Customs for review, and a surety of tax shall be paid prior to the release. When the products are moved back to the Park after the exhibition, an application form for exhibited products entering the Park shall be filed with Customs to close the case.
If the value of the products prescribed in the preceding paragraph is less than the limit prescribed by Customs, the surety may be exempted. The products may be released upon the application form for the release of production goods. The self-inspection of inbound and outbound areas may apply in accordance with Articles 5 and 6 hereof.
The total exhibition time shall not be over six (6) months. Under special circumstances, an extension may be applied before the deadline. The total duration shall not be over one year. The products shall be transported back after the deadline. If failing to do so, the Park Enterprise shall prepare the declaration and pay for the tariff within ten (10) days after the deadline.
Article 50
With regard to the goods transported from tariff-imposing areas to bonded areas, if the Park Enterprises do not apply for tax alleviation or reimbursement, the formalities for entering into the Park may be exempted.
If the machines purchased by the Park Enterprises need to be returned, replaced, or transported back to the tariff-imposing areas, the Park Enterprise shall fill out the application form for the release of production goods from the agricultural technology Park when the machines arrive at the tariff-imposing areas.
Article 51
Where the Park Enterprises are importing or exporting materials from or to aboard or a tariff-imposing area, they shall apply to the Administration for an import/export permit in accordance with the relevant regulations.
If the Park Enterprises employ airplanes or ships to import the goods, the Administration may request the competent harbor or airport authorities to agree upon free-alongside-ship or free-alongside-airplane delivery. No additional warehousing fee shall be charged.
Article 52
Where the goods transported to or from a tariff-imposing area by the Park Enterprises, if the goods are the restrained items of exported/imported goods prescribed by the competent trading authority, the business in the tariff-imposing area shall apply to the competent trading authority for the import/export permit.
Article 53
The goods exported by the Park Enterprises shall have labels indicating the manufacture location on the goods or inside/outside of the packages. The labels shall be obvious and sound. However, if due to the nature of the goods or the way they are packed, the labels cannot be done in accordance with the regulations, the Park Enterprises may apply to the Administration for special approval.