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Title: Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Ch
Date: 2021.05.03
Legislative: 1.Promulgated on July 7, 1965
2.Amended on July 26, 1967
3.Amended on August 17, 1974
4.Amended on May 5, 1979
5.Amended on December 30, 1982
6.Amended on May 18, 1987
7.Amended on January 5, 1990
8.Amended on July 2, 1993
9.Amended on December 20, 1995
10.Amended on April 22, 1998
11.Amended on April 12, 2000
12.Amended on March 20, 2002
13.Amended on December 29, 2004
14.Amended on January 24, 2007
15.Amended on July 30, 2009
16.Amended on May 3, 2021
Content: Article 1
These Enforcement Rules are established in accordance with Article 41 of the Act for the 
Establishment and Administration of Technology Industrial Parks (hereinafter referred to as “the 
Act”).

Article 2
To establish a technology industrial park (hereinafter referred to as “the Park”), the Ministry of 
Economic Affairs shall select a site, delimit the area depending on actual needs, prepare four copies 
of drawings that illustrate the site, location, area, and use plan, and submit  them for the approval 
of the Executive Yuan. If it is necessary to increase or decrease the area of the Park, the Ministry of 
Economic Affairs shall state the reasons and apply to the Executive Yuan for approval.

Article 3
The Park may, depending on actual needs, set up entrances or exits for vehicles or personnel and 
build piers. In addition, the Park shall build walls or other proper barriers that surround the Park.

Article 4
The Regulations Governing Import of Commodities shall apply to any and all commodities that are 
transported to taxable zones in accordance with Article 7 of the Act. To import commodities in the 
List of Commodities Subject to Import Restriction, businesses in the Park shall apply to the Export 
Processing Zone Administration (hereinafter referred to as “the Administration”) or its branches for 
an import permit in accordance with the rules in the aforesaid list, unless otherwise provided in 
other laws. In the case that commodities exempted from an import permit are in the List of 
Commodities Assisted by Customs for Import Examination, such commodities shall be handled in 
accordance with the rules in the aforesaid list upon import declaration.
Issuing a uniform invoice is not required for the sale of aforesaid commodities. However, such sale 
shall be included in the profit-seeking enterprise income tax return in the same year.

Article 5
The Administration or its branches may accept requests from the businesses operating in the Park to 
remove their scraps or waste from the Park in accordance with laws and regulations regarding 
environmental protection, the Customs, and the Park, and may charge a fee if necessary.

Article 6
The term “public property,” as used in Subparagraph 9, Paragraph 1, Article 5 of the Act, refers to 
the property established inside or outside the Park in line with the business requirements thereof and 
possessed or administered by the Administration or its branches.

Article 7
The term “business registration,” as used in Subparagraph 11, Paragraph 1, Article 5 of the Act, 
refers to the company registration, factory registration, and registration of chattel secured 
transactions of businesses in the Park. The term “ approval and issuance of construction” refers to 
the approval of construction, use, or demolishment of buildings in the Park, as well as the issuance 
of related licenses.

Article 8
The term “inspection of factory facilities,” as used in Subparagraph 12, Paragraph 1, Article 5 of the 
Act, refers to the inspection and supervision of safety, sanitation, and pollution prevention and 
control measures required for factories, warehouses, and other related facilities.

Article 9
The term “industrial and commercial organizations,” as used in Subparagraph 13, Paragraph 1, 
Article 5 of the Act, refers to the organizations established under the Industrial Group Act and 
Commercial Group Act; the term “labor administration” refers to labor organizations, labor 
conditions, labor-capital relations, labor welfare, labor education, gender equality in employment, 
labor employment services, co-organization of occupational training, and other matters related to 
labor administration.

Article 10
Raw materials transported to businesses in the Park are exempt from quality inspection.

Article 11
The term “public welfare,” as used in Subparagraph 18, Paragraph 1, Article 5 of the Act, refers to 
the access of employees in the Park to medical care, food supply, daily commodity supply, 
transportation, accommodations, recreational activities, and other things concerning the living 
function, public safety and welfare, and environmental protection.

Article 12
The Administration may establish operational units and set up service stations at proper locations to 
handle the matters specified in Subparagraphs 6, 7, and 18, Paragraph 1, Article 5 of the Act.
The abovementioned operational units and service stations shall adopt a self-sufficiency approach. 
The establishment, administration, and remuneration standards shall be submitted to the Ministry of 
Economic Affairs for approval before implementation.

Article 13
The Administration shall, within one month from the date of application,  review and approve 
applications for establishing businesses in the Park in accordance with Paragraph 1, Article 10 of the 
Act.
The term “relevant materials,” as used in Paragraph 1, Article 10 of the Act, refers to the required 
materials specified in the application form for establishment of businesses in the Park.
Where the operational activities of a business in the Park shall be permitted by other authorities, the 
Administration shall conduct a review in conjunction with the authorities in charge of relevant 
businesses and involved in such permission process.
An application for establishment of businesses in the Park may be submitted in the name of an 
individual or preparatory office.

Article 14
In the event of any change, addition, or deletion of the operational activities, or the varieties of 
products processed or manufactured by a business whose establishment in the Park has been 
approved, the Administration or its branches shall conduct a review for approval regarding such 
change, addition, or deletion.

Article 15
Businesses whose establishment in the Park has been approved shall set up their headquarters or 
branches in the Park.

Article 16
The term “people working in the Park,” as used in Paragraph 4, Article 15 of the Act, refers to the 
personnel of administrative agencies and operational units in the Park, personnel of the authorities 
in charge of relevant businesses, and personnel of businesses operating in the Park, or the 
occupational associations established by the abovementioned personnel in accordance with the Civil 
Associations Act.

Article 17
The term “construction costs of the public facilities,” as used in Paragraph 1, Article 16 of the Act, 
refers to the costs incurred by the Administration or its branches in relation to site surfacing work, 
roads and the traffic, underground pipelines, street lighting, drainage, water and power supply, 
landscaping, and other infrastructures.
Businesses operating in the Park shall cover the paid or established amount of the aforesaid 
construction costs of public facilities, along with the annual payment of loan principal and interest, 
based on the percentage of the rented area in twenty-year instalments.

Article 18
The Administration shall request allocation of any public land in the Park in accordance with law.

Article 19
The purchase via mutual consultation , as stated in Paragraph 2, Article 19 of the Act, may be made 
after the value of the land or building concerned is appraised by a real estate appraiser appointed by 
the Administration or its branches, and  evaluate by experts and scholars.

Article 20
The term “not intended for use by the businesses operating in the Park,” as used in Subparagraph 1, 
Paragraph 2, Article 19 of the Act, refers to the circumstances where users are not businesses 
operating in the Park as defined in Paragraph 2, Article 3  of the Act.

Article 21
The term “improper usage,” as used in Subparagraph 2, Paragraph 2, Article 19 of the Act, refers to 
any of the following circumstances:
1.The usage jeopardizes public safety or health in the Park;
2.The usage does not conform to the approved plan;
3.More than half of the area of the factory or warehouse concerned has remained unused for more 
than six months;
4.Other violations have occurred.

Article 22
The term “rigged transfer price,” as used in Subparagraph 3, Paragraph 2, Article 19 of the Act, 
refers to the circumstance where the selling price demanded at the time exceeds the prime cost of 
the building by more than 10%.

Article 23
In the event that businesses in the Park are eligible for tax reduction or exemption and therefore are 
required to obtain supporting documents from the authorities in charge of relevant businesses, such 
businesses shall apply to the local Administration or branch with relevant documents for approval.

Article 24
Businesses in the Park are exempt from registration as a taxable commodity manufacturer if their 
products are subject to commodity tax.

Article 25
As prescribed in Subparagraphs 1 and 2, Paragraph 1, Article 21 of the Act, machinery and 
equipment imported for self-use, raw materials, materials, semi-finished products, and samples are 
exempt from import duty, commodity tax, and business tax. The above include equipment and 
instruments for production and sales, appliances, samples, vehicles to be used in the Park only, and 
various materials and instruments used for packaging. The fuels specified in Subparagraph 2 are 
limited to production in the Park or transshipment.
The abovementioned vehicles shall be marked with “this vehicle is used in the technology industrial 
park only”, using proper font and permanent paint in the front, back, left, and right sides of the 
vehicles.

Article 26
The term “goods for trade, storage, and transshipment from abroad,” as used in Subparagraph 2, 
Paragraph 1, Article 21 of the Act, refers to the commodities imported from abroad and then resold 
in their original form or after simple processing or restructuring.
The term “simple processing,” as used in the preceding paragraph, refers to the processing that does 
not result in substantial transformation of the commodity.
The abovementioned substantial transformation shall be recognized according to the standards of 
origin of imported commodities
The goods specified in Paragraph 1 shall be stored in a special warehouse or special area. Ledgers 
and incoming and outgoing reports shall be prepared for auditing purposes. The format of the 
ledgers and incoming and outgoing reports shall be determined by the Administration together with 
the Customs.

Article 27
Commodities imported by businesses in the Park in accordance with Subparagraphs 1 and 2, 
Paragraph 1, Article 21 of the Act may be freely imported, unless restrictions shall be imposed 
under any international treaty or trade agreement or for the sake of national defense, public security, 
culture, sanitation, environmental and ecological protection, or implementation of government 
policies.

Article 28
Where businesses in the Park sell commodities or offer services to other businesses operating in the 
Park, bonded factories, bonded warehouses, or business entities in taxation zones, free trade zones, 
science parks, agricultural technology parks, or other bonded areas, such matters shall be handled in 
accordance with relevant tax laws and regulations.

Article 29
The term “newly-built standard factories,” as used in Subparagraph 3, Paragraph 1, Article 21 of the 
Act, refers to the buildings constructed by the Administration or buildings that are investments of 
public or private enterprises and are approved for construction or sale, as stipulated in Article 17 of 
the Act. Such buildings shall be newly built and have never been used and sold before.

Article 30
The term “transshipment business,” as used in Paragraph 1, Article 22 of the Act, refers to the 
processing, assembly, warehousing, transportation, loading and unloading, packaging, repair, 
inspection, or testing of imported domestic or foreign commodities in the Park before resale. 
Moreover, such commodities still fail to meet the criteria to issue a certificate of origin after 
undergoing the abovementioned processes. However, it does not include only for lease of 
warehouses or equipment to others.
Where businesses in the Park engage in research and development or provide counseling and 
technical services as an additional result of operating  abovementioned transshipment business, 
such practice shall also fall within the scope of transshipment business.
In the case that businesses in the Park have other sources of income besides transshipment business, 
related matters shall be handled in accordance with the Income Tax Act.

Article 31
Where businesses in the Park transport tax-free commodities to taxation zones for subcontract 
processing in accordance with Article 24 of the Act, the commodities transported out of the Park 
shall not be included in the List of Commodities Subject to Import Restriction, as published by the 
competent trade authority.

Article 32
The businesses in the Park which subcontract processing and subcontractors in taxation zones, as set 
forth in the preceding article, shall both undergo inspection by the Administration, its branches, or 
the Customs. The commodities approved for subcontract processing outside the Park shall be 
processed in the premises of the subcontractors only. No change is allowed unless otherwise 
approved by the Administration or its branches.

Article 33
According to the provisions of Article 25 of the Act, commodities transported from taxation zones 
to the Park for either used by businesses in the Park or transmitted and exported, shall be regarded 
as exports. Businesses in the Park may apply for reduction, exemption, or refund of import duty, 
commodity tax, and business tax as stipulated.
The procedures for transporting the abovementioned commodities to and out of the Park are as 
follows:
1.Those who apply for reduction, exemption, or refund of import duty, commodity tax, and business 
tax shall make a customs declaration when transporting commodities to the Park. The Customs shall 
issue a certificate within ten days from the day following the release of the commodities. When the 
commodities are being transported back to taxation zones, the provisions of Paragraph 3, Article 25 
of the Act shall apply.
2.Those who do not need to apply for tax reduction, exemption, or refund are exempt from the 
abovementioned formalities when transporting commodities to the Park.
Businesses wishing to apply for zero business tax rate for commodities specified in Paragraph 1 
shall make a customs declaration and obtain a document attesting that the commodities are regarded 
as exports from the Customs. Alternatively, businesses in the Park may prove that they have 
purchased the commodities by presenting the tax credit copy of the uniform invoice endorsed.

Article 34
Where businesses in the Park import commodities from abroad and go through customs clearance in 
the Park, the Administration may request the businesses to claim commodities beside the ship or 
aircraft. The seaport or airport concerned shall not charge a warehousing fee.

Article 35
In the event that the Park is adjacent to an airport, businesses in the Park may load and unload the 
commodities exported to or imported from other countries through the airport in the airport apron in 
accordance with applicable regulations.

Article 36
Where commodities transported by businesses in the Park out of the Park or imported from abroad 
to the Park go through customs clearance in the Park, a public or private storage and transportation 
agency located in the Park or a carrier approved by the Administration (or its branches) shall be 
appointed to transport such commodities. However, the following commodities may be sent by 
registered mail or transported by the personnel designated by the buyer or seller after the 
commodities are inspected by the Customs in the Park.
1.Commodities in a small quantity and a small amount;
2.Commodities that are purchased by businesses in the Park from taxation zones are returned or 
replaced due to nonconformity in quality;
3.Commodities for domestic sales which duties and taxes have been paid.

Article 37
The area in the Park for employees and their family members to reside, as set forth in Paragraph 1, 
Article 28 of the Act, refers to the community designated in accordance with Article 15 of the Act.

Article 38
The Administration or its branches may set up cleaning teams to maintain the sanitation and 
cleanliness of the Park.

Article 39
These Enforcement Rules shall become effective as of the date of promulgation.