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.