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Is there any import duties required when park enterprises imported self-use machines, equipment and raw materials from abroad? Is the import duty required when those machines, equipment and raw materials transferred to duty-levying areas?

For self-use machines, equipment, raw materials, supplies, fuels, goods-in-process, samples, and finished goods for trading purposes imported from abroad by park enterprises. According to the preceding Paragraphs 1 and 2 of the article 23,Act for Establishment and Administration of Science Parks ,shall be exempted the import duties, commodity tax, and business tax.

 

However, the import duties, commodity tax, and business tax shall be collected for self-use machines, equipment transported to duty-levying areas within five years from the importation. And for raw materials, supplies, fuels, goods-in-process, samples, and finished goods for trading purposes transported to duty-levying areas.

 

Contact point: Hsinchu Science Park Section, Clearance Division II 

TEL: +886-3-563-9502 ext. 530

Issued:Clearance Division II Release date:2026-08-25 Click times:1792