Goto Main Content
:::

Chapter Law Content

Title: Regulations Governing the Bonding Operations in Science Parks CH
Category: National Science and Technology Council(國家科學及技術委員會)
Chapter VI Bonded Goods Shipped Out of the Park For Repair, Inspection, Assembly, Test and Display
Article 40
Where a park enterprise is to ship its bonded goods out of the Park for repair, inspection, assembly or test, an "Application for Shipping Bonded Goods out of the Park for Repair, Inspection, Assembly or Test" shall be filed to the Customs for review and approval, and the items may be released from the Park only after the completion of examination by the Customs and the payment of a security deposit for duties and taxes levied thereon.
Where the value of the bonded goods referred to in the preceding Paragraph is not more than the maximum amount as prescribed by the Customs, the park enterprise may be exempted from the payment of the security deposit and may apply to the Customs for release thereof from the Park. For those enterprises that are qualified for performing the self-check-and-inspection of goods to be entered in and/or released from the Park and for making a consolidated monthly report, the application to Customs for release is exempt.
Where a park enterprise is to import or purchase bonded goods from an enterprise located within other Parks, exporting zones, technology-based agricultural parks, bonded warehouses, logistics centers, free harbor zones, or within bonded factories, it may, upon approval of the Park Bureau, the completion of the application to the Customs and the payment of a security deposit for duties and taxes levied thereon, directly ship the said bonded goods out of the Park for inspection, assembly or test, and shall ship back to the Park upon completion of such inspection, assembly or test. If the value of the bonded goods does not exceed the limits set forth by the Customs, the said goods are exempt from paying security deposits.
The provisions of Article 8 shall mutatis mutandis apply to the management of bonded goods records entering in and/or releasing from the Park covered by this Article.
This process as described in Paragraph 1 to Paragraph 3 may be conducted through electronic communication.
Article 41
The bonded goods shipped out of the Park for repair, inspection or assembly and test under the preceding Article shall be shipped back to the Park within six (6) months after their release from the Park or the approval date of the Park Bureau. Upon return of such bonded goods, an "Application for Re-entry of the Returned Bonded Goods Previously Shipped out of the Park by Park Enterprise" shall be filed to the Customs for cancellation of the case and refund of the security deposit. For any of such bonded goods not returned to the Park beyond said time limit, the supplementary customs duties and taxes shall be paid within ten (10) days after expiration of the said time limit.
In the event that the bonded goods under the preceding Paragraph cannot be returned within the prescribed time limit under a special circumstance, an application for an extension along with a written document provided by the contractor outside the Park or the branch factory located within another customs area shall be filed prior to the expiration of the said time limit; the application for an extension may be approved after such a special circumstance is verified by the Customs or the Park Bureau originally approved the application. The aggregate period of the bonded goods shipped out of the Park for repair, inspection or assembly and test shall be no longer than one (1) year.
The process as set forth in preceding two Paragraphs may be conducted with electronic communications.
Article 42
Where a park enterprise ships out products or finished goods for trading purposes out of the Park for display, it shall fill out an "Exhibition Application for Park Enterprise Tradable Merchandise and Products" and file the same with the Customs for its review and approval and shall pay to the Customs the security deposit for the release of such products. When these products or tradable merchandises return to the park, a "Re-Entry Application for Park Enterprise Exhibition Products and Tradable Merchandise" shall be filed with the Customs to close the case. This process may be conducted through electronic communication.
Where the value of the products or tradable merchandise referred to in the preceding Paragraph is not more than the maximum amount as prescribed by the Customs, the park enterprise may be exempted from the payment of the security deposit and may apply to the Customs for release thereof from the Park. For those enterprises that are qualified for performing the self-check-and-inspection of goods to be entered in and/or released from the Park and for making a consolidated monthly report, the application to the Customs for release may be exempt.
The duration of off-the-park display of the products or tradable merchandise of a park enterprise shall not exceed six (6) months, subject to an extension under special circumstance upon an application to be filed prior to the expiration of the foregoing time limit, provided that the aggregate period of display shall not exceed one (1) year. The products shipped out for display shall be shipped back to the Park upon expiration of the period of such display. For products not returned to the Park beyond said time limit, the supplementary customs duties and taxes shall be paid within ten (10) days after the expiration of the said time limit.