1. What are advantages of the enterprise of the science parks to import the machinery, the equipment and the raw material？What are procedures of clearance？
- The enterprise of the science parks, which imports the machinery, the equipment and the raw material, shall be exempted from customs duty, commodity tax, and business tax.
- In importing the machinery, the equipment, the raw materials, etc., the enterprise of the science parks shall file an import declaration（B6）, accompanied by import permit, commercial invoice, packing list and other concerned documents for clearance of the goods. The clearance procedures may be entrusted to a customs broker, it should submit along with a document of the trust deed.
2. What are procedures of clearance for the enterprise of the science parks exports its products to foreign countries？
The enterprise of the science parks shall file an export declaration（B9）accompanied by commercial invoice, packing list and other required documents to Customs, and have to store its products at a joint-locked warehouse or other assigned locations. It may also transport the goods to export destination customs for above clearance.
3. What are the clearance procedure for goods transport from dutiable areas to the enterprise of science parks which do not claim duty drawbacks or duty exemption？
It is not necessary to declare the clearance procedures if the trader of the dutiable areas who do not claim duty drawbacks or tax exemption.
4. Will the trader of the duty-levying areas sell the machinery for self-use to park enterprises can be exempted from taxation or duty drawback？
If the trader of the duty-levying areas sell self-use machinery to park enterprise is regarded as exported goods, the buyer and the seller shall jointly file a declaration（B1）along with invoices, packing lists and other relevant documents submitted to Customs. After the goods are released, the seller can apply for a tax exemption or duty drawback with a transcript issued by Customs.
Contact point：Central Science Park Section, Bonding Division
TEL：(04) 25602706 ext 68
Office hours：Monday ~ Friday 8:30-12:30 13:00-17:00