The entity eligible for the engagement by a park enterprise for processing of its raw materials or semi-finished products in the tax zone shall be a scientific research institute or a factory having completed the factory registration.
Where a park enterprise commissions a manufacturer or firm in a tax zone to process raw materials or semi-finished products, an application accompanied by a contract, an order executed by the parties in question, the certifying documents of factory registration for the contracted processing factory should be filed with the Park Bureau for approval. However, if a park enterprise engages in the contracted processing cases in its branch factory established within the tax zone, the said contract or order may be replaced by other relevant supporting documents. The application, as described in this Paragraph, may be processed with electronic communications, and the said materials or products shall be shipped out the park area for processing within a year after the approval is issued.
In a contracted processing case as set forth in the preceding Paragraph, no application for import duty refund may be filed with respect to the raw materials added by the processing factory.
When a park enterprise commissions an enterprise located within the science park, or an enterprise in an export processing zone, an enterprise in a technology-based agricultural park, or a bonded factory to process its raw materials or semi-finished products, the bonded raw materials added by the processing plant may be applied as deductions from stock accounts.
Where a park enterprise causes an exportation of the processed products in its own name directly from a processing factory or from a branch office of its own incorporated within another park, an export application for goods should be filed with the Customs to close the case.
In the contracted processing cases as set forth in Paragraph 2 and Paragraph 4, goods must be returned in less than one year after the date the goods shipped out of the factory (park area). If the said goods are not shipped back within said time limit, the supplementary customs duties and taxes shall be paid within ten (10) days after expiration of the said time limit.

The bonded molds prepared by a park enterprise may be used by the contracted processing factory after their approval by the Park Bureau. However, in a case as described in Paragraph 4 of the preceding Article, the application for approval is exempt.
The application methods and deadlines in the preceding Paragraph shall be processed in accordance with the provisions of contracted processing in the preceding Article.

An off-the-park manufacturer may commission a park enterprise to process the raw materials or semi-finished products. However, contracting a manufacturer or firm in a tax zone shall be limited to companies who have completed a company or business organization registration with the competent authority.
Where a park enterprise needs to add bonded raw materials for its contracted processing work, a "Bill of Materials" must be prepared in accordance with the provisions of Article 7, with the statement “Case of Contracted Processing” as an added notation, and submitted to the Customs for reference before the processed products are released from the park area. Additionally, a declaration must be filed with the Customs for clearance processing. When reviewing the declaration, the Customs may request documents of proof for the contracted processing work.
The provisions of Article 32 shall mutatis mutandis apply to the processed goods releasing from the park in this Article, concerning performing the self-check-and-inspection of goods to be entered in and/or released from the Park and making a consolidated monthly report.