In the case that business entities transport commodities to duty-levying areas for processing, the wastes and leftover bits and pieces generated after the processing shall be shipped back along with the last shipment of processed commodities, and handled in accordance with the Parks’ provisions for handling wastes and scraps. However, the wastes and leftover bits and pieces with overdue duties and taxes imposed or recognized by Customs as having no commercial value or applicable to a zero tax rate, are not required to be shipped back.

If business entities’ bonded commodities stored at warehouses or work in process are stolen and in shortage, business entities shall report to the police and obtain the certificate, as well as report to Customs; after Customs verifies that it is true, business entities shall repay the duties and taxes and write off the stolen goods from the ledgers within three months from the day after the robbery. If there is any special situation, and approval is obtained from Customs, business entities may apply to provide cash deposits for the temporary exemption from tax repayment, which must not exceed six months. If the stolen commodities are still not found after the expiry of the temporary period, the cash deposits will be substituted for payable duties and taxes, and the case will be closed. Customs shall return the cash deposits for the found commodities.

The commodities imported from duty-levying areas to the Parks for business entities to use or for export in accordance with the provisions prescribed in Article 25 of this Act, if there is no need to apply for reduction of, or exemption from, duties and taxes, or tax refunds, are exempted from clearance formalities and ledger management when being shipped in and out of the Parks.

If the outgoing parcels sent by the post offices in the Parks are bonded commodities, the formalities for exporting or shipping the commodities out of the Parks shall be subject to the relevant regulations prescribed by the Parks.
Customs may inspect or examine the aforesaid parcels sent out of the Parks.