In the case that the Park Enterprises transfer the ownership or make a change in the use of the bonded goods that have been approved for exportation to a tax levying area, the Park Enterprises shall, within thirty (30) days following the date of transfer ownership or making the change, make supplementary payment of custom tariffs, commodity tax, and business tax in accordance with the original type of such bonded goods. In the case of failure to make supplementary payment for such duties in accordance with the relevant provisions, the provisions of the Customs Law shall apply.
The Park Enterprises, which make applications for importing non-bonded goods under the name of bonded goods and then voluntarily apply for supplementary payment of duties and dues beyond the time limit as specified in the relevant provisions, shall, in addition to being liable to payment of such duties and dues, be subject to imposition of a delinquency surcharge in an amount to be calculated at the daily rate equal to 0.05% of the amount of the outstanding duties and dues for the period from the date following the day on which the imported raw materials are released by Customs to the date of full payment of the duties and dues. However, if the Customs authority discovers the false importation, the Park Enterprises shall, in addition to being liable to supplementary payment of the duties and dues and delinquency surcharge, be dealt with in accordance with the Customs Preventive Law.

For machinery, equipment, raw materials, materials, fuels, semi-finished products, samples purchased, no matter from domestic sources or from abroad, by the Park Enterprises; wastes, scraps, finished products, semi-finished products generated by the Park Enterprises; and finished goods for trading purposes, the Park Enterprises shall set up books to truthfully record the quantities and amount for goods in and out. For any loss and/or damage of the recorded goods, the Park Enterprises may submit a report with justified reasons to the Administration so that after the Administration together with Customs or tax collection administrations jointly verify the report and exempt the goods from duties, the record of the goods will be allowed to be deleted from the books.
If necessary, the Administration in cooperation with Customs or tax collection administrations may send their officers to examine of the books and goods as referred to in the preceding paragraph.

After the end of every fiscal year, the Park Enterprises shall, within the deadline prescribed by the Administration, submit the annual operating reports and financial statements to the Administration for the record.
If the capital of the Park Enterprises reaches the amount specified in Paragraph 2, Article 20 of the Company Act, the financial statements referred to in the previous paragraph shall be certified by a CPA in advance.

With regard to animal, plant or microorganism transgenic products and their manufacturing process, the Park Enterprises, incubation centers,and research institutions shall comply with the relevant laws and regulations to ensure the ecological safety of the environments inside and outside of the Park.