Where the Park Enterprises import goods overseas, the Park Enterprises shall prepare the relevant declarations and handle customs clearance in accordance with regulations governing the importation of general goods importation.

The Park Enterprises’ bonded goods of importation/exportation that are cleared in the Park shall be stored in a mutually controlled warehouse under Customs’ supervision or a container inspection center for inspection. However, with any of the following circumstances, the said bonded goods may be inspected at a designated location approval by Customs:
1.Bonded goods oversized, numerous, or inconvenient to load and unload in the warehouse;
2.Dangerous and perishable goods;
3.Precision equipment that is easy to be damaged in a warehouse;
4.Petty goods that are less than 10 pieces and less than twenty (20) kilograms per piece;
5.Goods stored in a bonded warehouse or logistics center in the Park; or
6.Other special circumstances approved by Customs as special cases.

The Park Enterprises shall not list and import goods that are not bonded goods as bonded goods. If there is a mistake in the list, the Park Enterprises shall apply to Customs for the payment of the tariff within thirty (30) days after the release.

Within three (3) days after the goods enter the warehouse (factory), Park Enterprises shall book the said goods. However, bonded goods imported overseas shall be booked within seven (7) days after released from Customs.

The Park Enterprises may apply for re-exportation, if the imported goods need to be returned, exchanged or for other reasons.
The Park Enterprises shall prepare relevant declarations for the re-exportation prescribed in the preceding paragraph and shall handle customs clearance with Customs in accordance with regulations governing the exportation of general goods.

The Park Enterprises’ self-use machines, equipment, raw materials, commodities, and semi-finished goods sold by sellers in tariff-imposing areas shall be treated as exported goods in accordance with Article 23 of the Act. Both parties to the trade shall jointly prepare relevant declarations and file the documents necessary for customs declaration with Customs for customs clearance. After release from Customs, the transcript of the deemed exportation declaration issued by Customs shall be given to the seller for reimbursement of duty and tax.
The aforesaid Park Enterprises that are qualified for self-inspection of inbound and outbound goods and monthly declaration may file a monthly declaration with Customs by the fifteenth day of the next month after the transaction.

In the event that enterprises in bonded factories, bonded warehouses, logistics centers, export processing zones, science parks, free ports, or other parks sell or transport bonded goods to Park Enterprises, such trade shall be deemed as import and export. Both parties to the trade shall jointly prepare declarations and file the documents necessary for customs declaration with Customs for customs clearance.

When the deemed exported goods need to be returned, both parties to the trade shall jointly prepare the goods return application and relevant declarations, and shall apply to Customs for customs clearance within three (3) months after the goods enter the factory. The originally issued deemed exportation documents shall be collected back and destroyed. Those have proceeded to reimbursement of duty and tax shall repay the reimbursed amount and notify the tax collection administration, then the said goods may be returned and leave the Park.
If the case regarding goods return as prescribed in the preceding paragraph occurs after the goods enter the factory for more than three (3) months, customs clearance shall be handled in accordance with regular import procedures and tax shall be levied in accordance with the law.
If the deemed imported/exported goods prescribed in the preceding paragraph need to be returned, both parties to the trade shall jointly prepare the goods return application and relevant declarations, and shall apply to Customs for customs clearance.

Where Park Enterprises sell or transport bonded goods to other Park Enterprises in another Park for further export processing or storage in bonded warehouses or logistics centers, it shall be deemed as import and export. Both parties to the trade shall jointly prepare relevant declarations and file the documents necessary for customs declaration with Customs for customs clearance.
If the goods deemed as import and export as prescribed in the preceding paragraph need to be returned, the provision of the preceding article shall apply mutatis mutandis.

In the event that Park Enterprises sell or transport bonded goods to enterprises in bonded factories, bonded warehouses, logistics centers, export processing zones, science parks, free ports, or other parks, such trade shall be deemed as import and export. Both parties to the trade shall jointly prepare declarations and file the documents necessary for customs declaration with Customs for customs clearance.
If the goods deemed as import and export as mentioned in the preceding paragraph need to be returned, the provisions of Article 25 shall apply mutatis mutandis.

The Park Enterprises that export finished goods shall file relevant declarations with Customs for customs clearance in accordance with regulations governing the exportation of general goods.
The exported goods cleared in the Park as prescribed in the preceding paragraph shall be inspected at a designated warehouse or location by Customs. After being released, the goods shall be packaged into bonded trucks or container and sealed under supervision. The loading list, container (cargo) delivery list or container list of exported goods shall also be sealed along with the goods and delivered to Customs at the destination. After the examination by Customs at the destination is done with no errors, the second slip of the loading list or cargo list of exported goods shall be sent back to Customs to closing the case.
The Park Enterprises that import or export goods may choose to handle customs clearance at Customs where the import or export takes place. Relative regulations governing the said customs clearance shall be separately prescribed by Customs.

With regard to the Park Enterprises’ finished goods that need to be re-imported due to rejection, Article 18 hereof shall apply mutatis mutandis. After entering the factory, the said goods shall be listed in the book of finished goods. The Park Enterprises shall apply for inspection at a designated location where Article 19 hereof shall apply mutatis mutandis.

Where the Park Enterprises sell finished goods to export processing factories that pay tariffs on an account basis for further export processing, both parties to the trade shall jointly prepare relevant declarations and file invoices and packing lists with Customs for customs clearance.
With regard to the export processing factories’ paying tariffs on an account basis, the Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products shall apply, and the date when Customs issues the declarations shall be deemed as the date of importation and exportation.

When the trade prescribed in the preceding article is rejected, the following provisions shall apply:
1.Both parties to the trade shall jointly prepare relevant declarations and submit the documents necessary for customs declaration to the Customs for customs clearance within three (3) months after the goods leave the Park. Customs shall notify the tax collection administration of the original selling Park Enterprise that has acquired the proof of deemed exportation.
2.After completing the procedure prescribed in the preceding subparagraph, Customs shall issue the transcript of the declaration for reimbursement to the original purchasing business for tax reimbursement.

Where the Park Enterprises sell bonded goods to other Park Enterprises in the same Park, both parties to the trade shall, before the fifteenth (15th) day of the next month after the trade, jointly prepare and submit the declarations along with the documents necessary for customs declaration to Customs for customs clearance. It can also be handled by means of monthly declarations.
Where the Park Enterprises sell bonded goods to other Park Enterprises in another Park, both parties to the trade shall jointly prepare and submit the declarations along with the documents necessary for customs declaration to Customs where the seller is for customs clearance. The Park Enterprises that are qualified for self-inspection of inbound and outbound areas and monthly declaration privileges may file the monthly declaration with Customs before the fifteenth (15th) day of the next month after the trade.

In the event that the Park Enterprises deliver bonded goods in a non-trading manner to enterprises in bonded factories, bonded warehouses, logistics centers, the same Park or other science parks, export processing zones, or free ports, such delivery shall be deemed as import and export. The Park Enterprises shall prepare and submit the declarations along with the documents necessary for customs declaration to Customs for customs clearance.
In the case that the Park Enterprises deliver bonded goods in a non-trading manner to their branch factories in another park, the provisions set forth in the preceding paragraph shall apply. For the Park Enterprises that are qualified for self-inspection of inbound and outbound goods and monthly declaration privileges, the transfer of their machines and equipment may be exempted from inspections in warehouses. Their bonding operation personnel shall conduct the self-inspection of inbound and outbound goods and monthly declarations in accordance with the regulations.

Where the Park Enterprises take their products as samples or gifts and sell or give the products to other domestic or foreign businesses and customers who visit, if the products are not listed under the restrained imported/exported goods announced by the competent trading authority and are worth less than 20,000 US Dollars, the following provisions shall apply:
1.With regard to the goods that are sold or given to businesses in tariff-imposing areas, the Park Enterprises shall prepare and submit the declarations to Customs for clearance.
2.With regard to the goods that are given to foreign businesses, the Park Enterprises shall prepare and submit the declarations to Customs for clearance in accordance with the product exportation procedures .
3.With regard to the goods that are delivered to foreign customers who visit, brought abroad by factory personnel or courier business operators, or given to foreign guests as gifts by private organizations when traveling overseas, the Park Enterprises shall fill out the applications for bringing bonded goods abroad by the Park Enterprises, and the goods shall be examined and sealed by Customs or bonded operation personnel of the Park Enterprises that have monthly declaration privileges and delivered to the foreign customers, factory personnel, courier business operators, or private organizations. Within thirty (30) days after the goods are brought out of the Park, the case may be closed according to the exportation proof issued by Customs at the destination. However, cases examined by bonded operation personnel of the Park Enterprises shall be reported, three (3) days after the goods leave the Park to Customs for recording.
4.Where the government agencies dispatch their personnel abroad or receive foreign guests and purchase gifts from the Park Enterprises for people from other countries, mainland China, Hong Kong, or Macau, the case shall be closed on receipt of the proof issued by the first-level authorities under each Yuan and related receipts.
If the cases of the goods as set forth in the preceding subparagraphs 3 and 4 cannot be closed and the goods cannot be transported back to the factories, the Park Enterprises shall, within ten (10) days after the deadline, prepare and submit the declarations and pay for the tariffs based on the types of goods shipped out of the factory.
Where the Park Enterprises deliver raw materials, parts and accessories, and instruments and equipment to foreign customers who visit the factory, factory personnel, or courier business operators deliver any of the above items to foreign countries for tests or maintenance, if the items are not listed under the restrained imported/exported goods announced by the competent trading authority and are worth less than 20,000 US Dollars,
Paragraph 1, Subparagraph 3 hereof shall apply mutatis mutandis. According to the situation, the amount as set forth in Paragraph 1 and the preceding paragraph may be adjusted and promulgated by the Administration in conjunction with Customs.

With regard to the goods exported or imported by the Park Enterprises, if the quantity is less than ten (10) pieces and each piece is less than twenty (20) kilograms, the Park Enterprises may fill out application forms regarding small raw material packages sealed and delivered in the factory at the importation, apply to Customs at the place of import for approval, deliver the goods to the personnel dispatched by the Park Enterprises to bring in the factory, and apply to Customs for customs clearance. For export by mail, an application shall be filed with Customs for customs clearance, and goods shall be mailed and exported after inspection by Customs. However, if the goods are lost during the transportation, the Park Enterprises shall pay for the tariff.

Where the Park Enterprises’ finished goods are declared and exported by other businesses or traders, Article 28 hereof shall apply. The export declaration shall be delivered to the Park Enterprises after the exportation for debooking. Exporters may not apply for tax reimbursement.

With regard to the bonded goods that are internally sold to tariff-imposing areas, the goods can only be release after the Park Enterprises prepare and submit the declaration to Customs for custom tariffs. If the goods are the restrained imported/exported goods announced by the competent trading authority, approval of the Administration shall be acquired. If the goods are sold to the businesses in tariff-imposing areas for further export processing, the Park Enterprises shall additionally report such a fact and attach a transcript of declaration for tax reimbursement to Customs for examination. After the examination, Customs shall send the same to the tax reimbursement unit to handle relevant reimbursement affairs after the goods are processed and exported.
If the goods prescribed in the preceding paragraph are found damaged or their specifications or quality are inconsistent with the original contract, and the Park Enterprises shall make compensation or exchange the goods, the Park Enterprises shall submit the application and file relevant documents with Customs within one (1) month after the original goods are released. If Customs finds no false statement in the documents, the Park Enterprises may be exempted from customs duties.
With regard to the machines and equipment that are sent back to the Park for repair and assembly after sold to tariff-imposing areas, the relevant provisions in Customs Law shall apply.
The assessment of customs duties for products internally sold to tariff-imposing areas shall be based on any of the following methods:
1.With regard to those have domestic productions; Customs duties shall be according to the remaining balance after Customs value in the form when the goods are shipped out of the factory is deducted 30%.
2.If the product cannot be produced domestically, Customs duties shall be assessed according to the raw materials or parts.

With regard to the goods internally sold to tariff-imposing areas prescribed in the preceding article, the self-inspection of inbound and outbound areas and monthly declaration may be handle in accordance with Articles 5 and 6 hereof and the following provisions:
1.Paying respectable surety for internal sales to Customs. The amount may be adjusted anytime based on the actual requirements.
2.Establishing internal sales registration books of monthly declaration and recording sales date, product names, specifications, quantity, price, and estimated amount of duties in the order of shipping before the goods are shipped out of the factory. Within the amount of surety, the goods may be withdrawn in advance by the Park Enterprises.
3.The Park Enterprises shall complete the tariff with the report of internally sold goods of last month and declarations before the fifteenth (15th) day of the following month.

If the Park Enterprises whose approval of residency has been revoked purchases machines, equipment, raw material, material, fuel, semi-finished goods, samples, and finished goods approved for concurrent trade, exempted from custom tariffs, commodity tax, and business tax, from overseas or businesses from tariff-imposing areas and other bonded areas, when the goods are moved from the tariff-imposing areas, the custom tariffs, commodity tax, and business tax shall be imposed in accordance with Article 22 of the Act.