The Park Enterprises may import bonded goods after the registration of company establishment is complete, with approval and supervision announcement by Customs. Ornamental aquatic animals that do not fall within the following scope shall be stored in a place designated by the Administration:
1.High-risk invasive alien species as announced by the competent trading authority;
2.The list of protected species announced pursuant to Paragraph 2, Article 4 of the Wildlife Conservation Act
3.A directory of general wildlife species of which the import is approved according to the appendix of Item 2 of the Guidelines Governing the Review of Applications for Permission to Export or Import Live Wildlife and Products Thereof.
With regard to imported bonded goods, the Park Enterprises shall prepare a bonding account book and appoint specialized personnel to handle bonding operations pursuant to applicable regulations set by Customs.
The Park Enterprises that need to import bonded goods without completing the registration of company establishment may file the factory building lease approval documents issued by the Administration with the Administration to apply for special import of bonded goods. Moreover, a deposit for import duties shall be paid to Customs prior to customs clearance. The Park Enterprises may apply to Customs for a refund of the deposit for import duties after they complete the registration of company establishment and Customs grants its approval and makes a supervision announcement.

The Park Enterprises may manufacture non-bonded goods within the bonded areas specified in Paragraph 1, Article 21 of the Act.
The management of non-bonded goods of the Park Enterprises that have received approval and a supervision announcement from Customs shall follow the applicable Customs regulations.

The Park Enterprises that have completed the registration of company establishment and received the approval and supervision announcement by Customs may file the following documents with the Administration to apply for operations of self-inspection of inbound and outbound goods and monthly declaration:
1.Photocopies of proofs of company registrations;
2.Photocopies of notification of assessment for profit-seeking enterprise income tax return filing assessed by tax collection authorities for the last three (3) years (those not assessed by tax collection authorities shall submit the photocopies of the filings of business income tax return). Those whose establishments are less than one (1) year shall provide photocopies of relevant financial statements;
3.Explanations regarding the controlling procedures of raw materials and materials; and
4.Floor plans of the bonded goods storages, such as factories and warehouses, etc.
Applications for self-inspection of inbound and outbound goods and monthly declaration referred to in the preceding paragraph shall, after passing the primary examination by the Administration, be transferred to Customs for detailed and accurate evaluation in accordance with the evaluation chart (see Appendix 1). Those with evaluation results of over eighty (80) points shall be approved by the Administration.
Surviving or newly incorporated Park Enterprises under the merger or split-up in accordance with the Company Law may apply for succeeding the obtained qualifications regarding self-inspection of inbound and outbound goods and monthly declaration before the merger or split-up.

• Appendix One Assessment Chart for the Qualification of Self-Inspection and Monthly Declaration Applied by Park Enterprises of the Agricultural Technology Park.pdf

Those Park Enterprises whose applications for self-inspection of inbound and outbound goods and monthly declaration are approved shall appoint more than two (2) bonded operation staffs (one of whom shall be a superintendent) to handle the following bonded operations:
1.Relevant books and reports of self-inspection of inbound and outbound goods and monthly declaration;
2.Inspections of bonded materials and finished goods delivered in and out of the warehouses;
3.Inspections of bonded goods delivered in and out of the factories;
4.Inspections of materials and processed goods regarding the entrusted or commissioned processing cases with approvals;
5.Inspections of cases deemed as importation and exportation;
6.Preparations, deliveries, registrations, arrangements, archiving and preservations of various relevant reports and documents;
7.Operations regarding removing the seals and sealing imported and exported goods exempted from inspections and making, tracking, and closing cases of cargo delivery sheets or cargo lists;
8.Issuance of release forms for productive goods and release of such goods following self-inspections;and
9.Other bonded affairs in accordance with the requirements of Customs operations.
Bonded operation personnel of the Park Enterprises shall be domestic or foreign high (vocational) school or above graduates (including the same educational qualifications) or have passed the common examination (including examinations of equivalent levels) or above, and shall meet any of the following requirements:
1.Handling bonded operations for over two (2) years;
2.Having participated in bonded operation personnel training held by the Administration, Customs, or a private institution approved by Customs and acquired completion certificates.
The bonded operation personnel shall file the following documents with Customs for the approval of entry and complete the registration regarding the issuance seal and chop of self-inspection monthly declaration prior to the implementation of relevant bonded operations:
1.Copies of documents evidencing education, experience, or qualification;
2.Proofs of the company’s bonded operation superintendent; and
3.Specimen chop and issuance seal of self-inspection monthly declaration.
Where there is a change of the bonded operation personnel or loss or damage of issuance seal and chop of self-inspection monthly declaration, it shall only become effective after the registration or entry of alteration is complete.

With regard to the cases deemed as importation/exportation, outsourcing processing, entrusted processing, materials borrowing,and bonded goods worth less than the amount for the exemption of surety stipulated by Customs, or cases regarding exhibition,repair, inspection, or assembly test outside of the Park, the Park Enterprises that have received the approval of self-inspection inbound and outbound goods may proceed self-inspection of inbound and outbound goods. With regard to the cases deemed as importation/exportation, the Park Enterprises shall make the entry based on trading certificates and boxing sheets, and shall proceed the monthly declaration to Customs with complete reports and documents by the fifteenth (15th) day of the next month; provided, that documents signed and reviewed shall be acquired before leaving the Park in accordance with the regulations.
The releasing forms regarding the cases of the self-inspection of inbound/outbound area prescribed in the preceding paragraph shall be reported to Customs to be inspected and sealed prior to the utilization. The forms shall be used in the order of numbers. If Customs grants its approval for using computers to print the forms, the Park Enterprises shall apply to Customs for approval regarding the utilization of the order of numbers; the company receipts may be stored in electronic media for record.
Where productive goods by the Park Enterprises that have security surveillance are leaving the Park, the bonded operation personnel shall fill out the releasing forms for self-inspection productive goods. The goods may leave the Park, after the Park Enterprises make self-inspection. Park security guards shall only recognize the releasing forms instead of making another inspection. With regard to cases of monthly declarations, the inbound/outbound dates of the last load of goods are deemed as import/export dates.

The Park Enterprises shall, within one (1) month from the next day of accepting inventory check from the Customs or a new product is produced and before the product leaves the Park, preparing and filing two copies of lists of material usage (quantity) per unit of various products (hereinafter called “lists of material usage”) with Customs for record. When deemed necessary, Customs may make inspection and request documents describing the processing procedure. Products that are already sent out of the Park without filing the lists of material usage with Customs shall not be debooked; provided that products which are samples, or products which have been applied to the Customs with relevant documents prior to exiting the Park and reported to the Customs for record one (1) month from the next day of exiting the Park shall be exempted.
Customs, after receiving lists of material usage for record, shall return one of the copies back to the Park Enterprises as the basis to cancel the bonded books.
If the original lists of material usage submitted by the Park Enterprises have been changed, the Park Enterprises shall additionally make new lists or change the original lists, state the original reference number of Customs’ record or approval, and submit the same to Customs for record within one (1) month after the day following the changes. After the documents are received for record or examination by Customs, the receipt date shall be the date of using the new lists.
With regard to the raw materials used by the Park Enterprises, those with similar nature and function and may be each other’s substitute shall be clearly stated on the lists of material usage and shall be submitted to Customs for record prior to the consolidated calculation of annual final settlement.
Lists of material usage shall be expired in the third (3rd) year from the next day of being sent to Customs for record or examination; the Park Enterprises shall renew such lists to the Customs for record before the expiration.
Lists of material usage may, after Customs grants its approval, be filed with electronic data.

The Park Enterprises shall prepare books respectively for raw materials (including semi-finished goods), commodities (including fuel), finished goods, machines, equipment of production, and finished goods for trade, and shall report to Customs to be examined and sealed. Afterwards, the Park Enterprises shall, in accordance with the regulations prescribed by Customs, specifically record the quantity of raw materials, commodities, and finished goods going in and out of the warehouse, final quantity in the warehouse, flow of machines, equipment, semi-finished goods for the Administration and Customs to inspect anytime.
With regard to the Park Enterprises’ books processed in electronic data, the Park Enterprises shall input the relevant data of goods going in/out of the factories in accordance with the prescribed deadline and make reports monthly to replace the books. The data shall be printed by the twentieth (20th) day of the next month for record and may be saved in electronic form.
With regard to the establishment of the bonded books prescribed in Paragraph 1 hereof, the Administration may, based on actual situations, request the Park Enterprises to set up computers and relevant connection equipment to process relevant books in electronic form and shall be handled by the Administration and Customs with a bond auditing management information system of agricultural technology Parks.
If non-bonded raw materials or commodities imported by the Park Enterprises may be used to replace other bonded raw materials or commodities, such non-bonded raw materials or commodities shall be concurrently registered in the books of raw materials or commodities for administration and shall be listed respectively and calculated together at the annual final settlement.

The books, reports, and releasing forms prescribed in the Regulation shall be produced and utilized in accordance with the standard prescribed by Customs. The Park Enterprises that must design the forms or change Customs’ standard forms upon business requirements shall report to Customs for approval in advance.

The Park Enterprises shall preserve relevant bonded books and reports for five (5) years after the annual inventory check is over. Relevant certificates shall be preserved for three (3) years.
With regard to the relevant certificates as set forth in the preceding paragraph, the Park Enterprises may, with the approval of Customs issued after the inventory check is closed, use microfilm, tapes, disks, CD-ROM, or other electronic media to record in order and preserve such device in accordance with the durations prescribed in the preceding paragraph. The original copies may be destroyed. However, if Customs, when proceeding investigation pursuant to the laws, requires the transcript of the forms and relevant documents, the Park Enterprises shall be responsible for providing such documents.
Upon requirements of audit or supervision, the Administration and Customs may inspect the Park Enterprises’ bonded books and reports and may dispatch personnel with official documents to inspect other books, reports, and certificates. The Park Enterprises shall not refuse.

The Park Enterprises’ bonded goods shall be preserved in order in a specific warehouse or premise and shall be numbered with cards to record their deposit, withdrawal, and balance anytime for record. Where Customs grants its approval to replace recording cards with electronic data, the Park Enterprises shall input the data regarding the bonded goods coming in and out of the warehouse at all times.

In the event that the Park Enterprises import ornamental aquatic animals approved by the competent agricultural authority or with approval for their first time import applications in accordance with the Guidelines Governing Review of Applications for Permission to Export or Import Live Wildlife and Products and that their quantity increases during the bonding period due to storage, culture, or propagation, the Park Enterprises shall submit explanatory documents to the Administration for approval. The Park Enterprises shall then immediately enter the increased quantity in their account books and submit a summary table of increased quantities for the previous month to the Administration, with a carbon copy forwarded to Customs, prior to the fifth day of the following month. If any imported and bonded ornamental aquatic animals give birth after filing of customs declarations and payment of tariffs in accordance with regulations governing imported goods, their offspring born during the bonding period shall not become bonded goods and therefore are exempt from customs declarations and tariffs as required by regulations governing imported goods. Such offspring shall be transported to tariff-imposing areas after approval is obtained from the Administration, and then be written-off according to the approved quantity.
In the event that the number of aforesaid ornamental aquatic animals that shall be stored at a location designated by the Administration in accordance with Paragraph 1 of Article 3 increases during the warehousing or culture process, the additional offspring shall not be transported to other bonded areas or tariff-imposing areas. The Park Enterprises shall, within seven days after the birth of such offspring, submit explanatory documents to the Administration for its reference and enter the increased quantity in their account books with a carbon copy forwarded to Customs.

The Park Enterprises shall check the inventory once every year and shall do the same with a CPA once every two years. The Park Enterprises shall also prepare listing books and inventory cards for bonded raw materials, commodities, semi-finished goods, finished goods, machines, equipment, and finished goods for trade. However, with regard to the bonded goods listed in the inventory listing books, if they have a specific storage place and are checked by computer or automatic inventory check, and the inventory listing books may be made by sections in the order or storage places, the inventory cards may need not to be attached.
The Park Enterprises that are recognized by Customs as authorized economic operators (AEO) or prepare complete bonded books and have sound management of bonded goods may, one (1) month prior to the day when the annual inventory check done with a CPA or the inventory deadline, apply to Customs for exemption from having a CPA to check inventory. Upon receipt of the application form, Customs shall make specific assessment in accordance with the items listed (please see Appendix Two). Those with an assessment result of over eighty-five (85) points may have inventory check without a CPA in the current year.
The Park Enterprises that have research and development as their main operation and have only machines or equipment as bonded goods may have inventory checks without a CPA.
The term “CPAs” as prescribed in Paragraph 1 hereof shall refer to those have registered as tax practitioners in accordance with the Regulations Governing Affairs of Income Tax Represented by CPAs.
The Park Enterprises that are qualified for self-inspection of inbound and outbound goods and monthly declaration may have an annual inventory check without Customs and their annual settlement statement may be exemptedfrom audit by Customs if the inventory check is handled and certified by a CPA.
The Park Enterprises may, within one (1) month prior to the inventory date, apply to Customs for having inventory check on holidays.

• Appendix Two Assessment Chart for the Application Filed by Park Enterprises in the Agricultural Technology Park for Exemption from Holding Annual Inventory Check of Bonded Goods in Conjunctionwith CPAs.pdf

The Park Enterprises that have sound administrative system, fine bonded good control, are able to prepare the inventory books prior to the operation on the inventory date, and meet any of the following requirements, may, within one (1) month prior to the inventory date, apply to Customs for inventory check without ceasing the production lines:
1.Those whose main operations are research and development;
2.Those whose bonded goods are only machines or equipment; or
3.Those that can immediately provide statistical reports of the bonded goods on the non-stop production lines by computers during the inventory check.
Those that have received the approval from Customs for the aforesaid inventory check need not to prepare goods inventory cards for the bonded goods on the production lines and shall provided relevant reports regarding the bonded goods on the production lines to auditing officers for immediate inspection.
If the auditing offices from Customs find it impossible to finish the inspection or discover major flaws with ongoing operations, the officers may order the Park Enterprises to cease the operations for inventory check or set an alternate dated to recheck the inventory with the operations ceased.

With regard to the inventory of the Park Enterprises, the date from the last inventory date shall not be less than ten (10) months and shall not longer than fourteen (14) months. Under special circumstances, the Park Enterprises may report to Customs for approval to shorten or extend the duration. Provided that it is deemed necessary, Customs and the Administration may check the inventory at any time.
With regard to the inventory check prescribed in the preceding paragraph, if an error is found among the items that were not inspected, the Park Enterprises shall, within two (2) weeks after the inventory check and before the said goods are utilized, apply for a recheck to Customs. Application filed after the deadline shall not be accepted.
The Park Enterprises shall, within three (3) months after the inventory check, prepare a statistical list of the inventory of bonded goods and settlement statement of bonded raw materials, along with a certificate of analysis containing the inventory amount of products, semi-finished products, and finished goods, and a certificate of analysis containing finished goods of internal/external marketing, and shall submit the same to Customs for review. However, if an application is submitted for a special reason and approved by Customs, the said period may be extended by one (1) month, and this extension is allowed once only.
The Park Enterprises that are qualified for monthly declarations may be exempted from preparing the statistical list of inventory check and bond settlement statement for their machines and equipment, if there is no surplus or shortage after the inventory check of their machines and equipment.
With regard to the inventory check prescribed in Paragraph 3 hereof, if the CPA certifies the inventory check and submits the complete certification to Customs within three (3) months after the inventory date, the check may be exempted from the review by Customs.
The certificate of analysis containing the inventory amount of products, semi products, and finished goods and the certificate of analysis containing finished goods of internal/external marketing may be preserved in electronic form for record.

If the amount of bonded goods after the inventory check taken by the Park Enterprises is inconsistent with the book value, the Park Enterprises shall proceed in accordance with the following provisions:
1.If the result of the inventory checks is less than that booked but within the tolerant difference rate, the Park Enterprises may be exempted from paying the tariff. If the result is over the tolerant difference rate, the Park Enterprises shall, within ten (10) days upon receipt of the notification of the tariff issued by Customs, file the declarations for payment of custom tariffs, commodity tax, and business tax.
2.If the result of the inventory checks is more than that booked, the Park Enterprises shall, besides merging the excessive portion into the settlement amount, state the reasons. If it is due to high usage of product materials, park enterprises shall modify the lists of product material usage for the utilization of next annual settlement.
With regard to the same type of raw materials or supplies, or materials or supplies that can be interchangeably used, if part of them are bonded and part of them are not, Park Enterprises shall encompass such material into the inventory check at the annual settlement.
The Park Enterprises shall proceed in accordance with Customs’ chart governing the tolerant rate of inventory differences of bonded factories with various industries and categories.

Prior to the withdrawal, revocation of approval of residency, dissolution, or moving out of the Park, the Park Enterprises shall proceed with the closing inventory check in accordance with the following provisions:
1.The inventory date shall be arranged by the Park Enterprises with the Administration, Customs, and tax collection administrations or the date set by Customs. The inventory check shall be handled in conjunction with the Administration.
2.Upon actual requirements, Customs and the Administration shall seal and preserve the bonded goods within the said Park Enterprises or a location designated by the Administration.
3.The Park Enterprises shall file declarations of payment for the tariff for the bonded goods of the inventory check. If the result of the inventory check is less than that booked, the Park Enterprises shall pay for the tariff in accordance with Paragraph 1, Subparagraph 1 of the preceding article.
4.All of the Park Enterprises’ bonded goods shall not be transported to tariff-imposing areas before the tariff is paid. Upon requirements of production or exportation, the Park Enterprises may file an application with Customs for withdrawal after providing relevant surety. The Park Enterprises shall, with one (1) year from the next day of the withdrawal, submit relevant exportation documents with Customs to close the case. If the case is not closed after the deadline, Customs will take the surety for duty due.
5.With regard to the Park Enterprises that declare bankruptcy, the Bankruptcy Law and relevant regulations shall apply.
If the Park Enterprises that withdraw, have their approval of residency revoked, dissolve, move out of the Park, or are liquidated due to bankruptcy are unable to handle the closing inventory check, Customs may collect the tariff directly according to the amount in the books. Goods used for production may be released from the Park, if Customs grants its approval after the administrator or owner of the goods signs a goods release form and files the same with Customs for inspection and tariff collection.

Bonded machines and equipment may, after imported for five (5) years, be de-booked by the Park Enterprises and need not to be booked for supervision.