Upon requirements of research, development, and exportation, the Administration may establish greenhouses, probation farms, experimental farms, low-temperature preservation storage and transport centers, or other related facilities, equipment and isolation facilities exclusive for animal, plant or microorganism transgenic products for Park Enterprises, incubation centers or research institutions to utilize.

The competent authority may request the approval from the Executive Yuan for defining a bonded area in the Park to provide the convenience of bonding operations for the Park Enterprises.
Regulations for the processing and management of bonded goods, self-inspection of inbound and outbound goods, monthly declarations, Customs clearance, domestic sale of bonded goods and other required matters within the bonded area referred to in the preceding paragraph shall be prescribed by the competent authority after consulting with the Ministry of Finance.

The custom tariffs, commodity tax, and business tax shall be exempted for self-use machines and equipment imported from abroad by the Park Enterprises in the bonded area referred to in the preceding article. However, the custom tariffs, commodity tax, and business tax shall be collected for those transported to duty-levying areas within five (5) years from the importation.
The custom tariffs, commodity tax, and business tax shall be exempted for raw materials, supplies, fuels, goods-in-process, samples, and finished goods for approved concurrent business imported from abroad by the Park Enterprises within the bonded area referred to in the preceding article. However, the custom tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods, for those transported to duty-levying areas.
For export of products or services by the Park Enterprises within the bonded area referred to in the preceding article, the business tax rate is zero (0) and commodity tax shall be exempted therefor. However, in the case that the Park Enterprises transport products, wasted goods or scraps to duty-levying areas, the custom tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods, for those transported to duty-levying areas, except in the case that the products still cannot be produced in the domestic duty-levying area, the custom tariffs, commodity tax, and business tax shall be collected according to the raw materials or parts used therefor. Business tax shall be collected for the services provided in a duty-levying area.
In the event of special causes requiring that bonded goods of the Park Enterprises within the bonded area referred to in the preceding article be temporarily stored in a duty-levying area, the storage shall be carried out after it has been approved by the Administration and the Park Enterprises have provided Customs with an appropriate bond pursuant to the Customs Law. The bonded goods shall be transported back in the time limit prescribed by Customs.
The Park Enterprises shall complete customs clearance, with no need of doing the formalities for exemption, bond, accounting, and payment of surety, in accordance with the relevant provisions of the Customs Law, for the imported goods that are exempted from duties as prescribed in Paragraphs 1 and 2 hereof.

The Park Enterprises shall complete customs clearance, in accordance with the relevant provisions of the Customs Law, for exporting and importing goods.
Applications for import or export permits may be exempted for the goods referred to in the preceding paragraph, except for those that endorsements or approvals are required by the competent commerce authority.
The machines, equipment, raw materials, supplies, fuels, goods-in-process, and samples sold by sellers of duty-levying areas for self-use of the Park Enterprises shall be treated as exported goods.
In the case that the goods referred to in the preceding paragraph are re-transported to duty-levying areas, the custom tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods.

(Deleted)

With regard to human resource education and training required by the Park Enterprises, incubation centers or research institutions, research and development of new technologies, and interaction programs of technical professionals, instruments, and equipment, the Administration may select proper educational organizations or academic research institutions to coordinate and proceed according to the principle of reciprocity.

Upon the requirements of massive production, the Park Enterprises may establish satellite farms outside of the Park.
The Administration may schedule the budget to assist farmers ’ groups in guiding their subordinate production and marketing departments to participate in the management of satellite farms.

In order to promote exportation of agricultural technology products, the competent authority may request the approval from the Executive Yuan to allow the Park Enterprises of exportation to apply for low-rate loans.