Management Regulations Governing Bonded Business in Technology Industrial Parks｜第 3 條｜園區管理｜Regulation｜In Force
第 二 章｜經濟部｜v1.0
Last Amended: 2023-11-17
The bonded commodities under these Regulations refer to the following commodities: 1.Machinery, equipment, raw materials, fuel, materials, semi-finished products, and samples for own use, experimental animals and plants, as well as goods for trade, warehousing and transshipment, imported from abroad with exemption from import duties, commodity tax and business tax pursuant to Article 21 of this Act. 2.Commodities sold by manufacturers located in duty-levying areas, and for which offsetting, refund, reduction of, or exemption from, import duties, commodity tax or business tax has to be made pursuant to Article 25 of this Act; however, this does not apply to commodities applicable to a zero business tax rate. 3.Duty-free commodities deemed as importations or exportations imported from bonded factories, bonded warehouses, free trade zones, science parks, agricultural biotechnology parks, the Parks (including those from the same Park) or other bonded areas. 4.Goods imported from mainland China in special cases. 5.Processed semi-finished or finished products listed in the preceding four subparagraphs.