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Title: Act of Establishment and Administration of Agricultural Technology Parks Ch
Date: 2016.05.04
Legislative: 1.Full text of 44 articles enacted and promulgated per
Presidential Order Hua-Tsung-Yi-Yi-Tzu No. 09300067411 on
April 7, 2004; and enforced as of the day of promulgation.
2.Amendment to Articles 30 and 34 promulgated per Presidential
Order Hua-Tsung-Yi-Yi-Tzu No. 09800118821 on May 13, 2009.
3. Amendments to Articles 11, 14, 17, and 40 promulgated;
Article 24 deleted per Presidential Order Hua-Tsung-Yi-Yi-Tzu
No. 10500037391 on May 4, 2016; Article 24.
The announcement was made on July 27, 2023 by the Executive
Yuan Order tai-gui-zi No. 1125014346. The relevant matters
set out in Article 3,Subparagraph 1 of Article 4, Article
5,Paragraph 1 of Article 7, Paragraph 2 of Article 9,
Subparagraph 3 of Paragraph 1 of Article 11, Paragraph 3 of
Article 13, Paragraph 2,3 of Article 16, Article 18, Article
21, Article 27, Paragraph 2 of Article 42, Article 43
pertaining to “ the Council of Agriculture of the Executive
Yuan” shall be handled by “Ministry of Agriculture” as
governing body, effective August 1, 2023;The relevant
matters set out in Article 7, Article 8, Paragraph 1 of
Article 9, Paragraph 1 of Article 10, Paragraph 1,3,4 of
Article 11, Article 12, Paragraph 1,2 of Article 13, Article
14, Paragraph 2 of Article 15, Paragraph 1,4,5 of Article 16,
Article 17, Article 19, Article 20, Paragraph 4 of Article
22, Article 25, Paragraph 2 of Article 26, Article 29,
Paragraph 1 of Article 30, Article 32, Article 33, Article
34, Article 35, Article 37, Article 38, pertaining to “ the
Agricultural Technology Park Administration of the Council of
Agriculture of the Executive Yuan” shall be handled by “the
Agricultural Technology Park Administration Center of
Ministry of Agriculture” as governing body, effective August
1, 2023.
Content:

Chapter 1 General Principles

Article 1
The Act is enacted to ensure sustainable management of 
agriculture through developing agricultural technology, 
attracting agricultural talents, facilitating cluster formations 
of the agricultural technology industry, and accelerating the transformation of the agricultural industry.


Article 2
The establishment and administration of an Agricultural 
Technology Park (hereinafter referred to as the “Park”) shall 
be governed by the provisions of the Act. In case where the 
provisions of other relevant laws are more favorable to the 
development of agricultural technology than those contained 
herein, the most favorable ones shall apply.


Article 3
The competent authority of the Act shall be the Council of 
Agriculture, Executive Yuan.


Article 4
Definitions of the terms used in the Act are as follows:
1.Agricultural Technology: refers to the biological or other 
  relevant technology that may, deemed by the competent 
  authority, advance the industrial development and increase the 
  efficiency in the research and development, improvement, 
  production, and processing of agricultural products.
2.Park Enterprises: refers to the enterprises approved to reside 
  in the Park to engage in the development, research, 
  production, manufacture, provisions of services of 
  agricultural technology or other relevant businesses.
3.Amenity Businesses: refers to the businesses providing 
  accommodation, food and beverages, shopping, entertainment, 
  and other services in the Park.
4.Park Organizations: refers to the Park businesses, incubation 
  centers, research institutions, and amenity businesses 
  residing in the Park.


Chapter Two Establishment and Administration
Article 5
The competent authority may designate an appropriate location for the establishment of the Park and submit to the Executive 
Yuan for its approval.


Article 6
Incubation centers and research institutions may apply for their 
establishment in the Park.


Article 7
The competent authority shall establish a Park Administration 
(hereinafter referred to as the “Administration”) in the Park 
to administer and provide various services in the Park. The 
organization of the Administration shall be further prescribed 
by the laws.
The Administration shall take charge of the following affairs in 
the Park:
1.Drafting policies, strategies, and relevant measures and plans 
  of the Park development;
2.Financial planning, allocating, and auditing;
3.Affairs regarding the research, innovation, development, and 
  promotion of agricultural technology;
4. Advertising and bringing in investment and businesses;
5.Affairs concerning the examination and approval of 
  applications for the establishment or revocation of operations 
  of the Park Enterprises;
6.Determining schedules for the Park Enterprises to submit their 
  annual operational reports;
7.Providing the operation-related guidance and services for the 
  Park Enterprises;
8.Inspection of the Park Enterprises’ business statuses;
9.Affairs concerning the business operation of industrial and 
  commercial associations;
10.Affairs concerning the administration and revenues of 
  government properties;
11.Affairs concerning the construction and administration of 
  public facilities;
12.Planning, developing, and administering amenity areas;
13.Affairs concerning the construction, leasing, and planning of 
  factory buildings, relevant research and production 
  facilities, and amenity facilities;
14.Affairs concerning technical service facilities for general 
  uses;
15.Affairs concerning the establishment, operation or 
  administration of storage and transport units and bonded 
  warehouses;
16.Affairs concerning the information management, network 
  utilization, and information development in the Park;
17.Planning for and promoting environmental protection in the 
  Park;
18.Forwarding relevant certificates, licenses, and permits to 
  competent authorities for approvals regarding the 
  establishment or expansion of the Park Enterprises, incubation 
  centers, and research institutions;
19.Affairs concerning implementing measures to prevent 
  smuggling;
20.Other relevant administrative affairs and services in the 
  Park; and
21.Other affairs delegated in accordance with the laws or by the 
  superior authorities.
The management of the following affairs by the Administration 
shall be delegated or mandated by the competent authorities of 
the target Park Enterprises concerned:
1.Product inspections, and the animal and plant disease and pest 
  control and quarantine;
2.The certificate issuance of tax deduction or exemption 
  certificates;
3.The license issuance of industrial and commercial 
  registrations and power use certificates for agricultural 
  purposes;
4.The pollution control;
5.The land use restrictions and construction administration; and
6.The issuance of commodity export/import endorsements and 
  certificates of country of origin, and dealing with other 
  import/export trading affairs.


Article 8
The respective competent authorities or relevant institutions in 
harge of related matters may, in coordination and collaboration 
with the Administration, establish branches or designate 
personnel to deal with the following matters within the Park:
1.Tax collection;
2.Customs matters;
3.Postal and telecommunication activities;
4.Power supply, water supply, and other public utility matters;
5.Financial matters;
6.Police and fire control activities;
7.Land administration;
8.Registration of seedling enterprises; and
9.Other official affairs in connection with government agencies.
  

Article 9
To manage the Park and its public facilities and to maintain the 
environmental quality of the Park, the Administration may charge 
the Park Organizations an administrative fee. A service fee or 
relevant necessary fees may be charged in order to handle the 
affairs as set forth in the preceding two articles and Article 
20.
Fee-charging Standards set forth in the preceding paragraph 
shall be prescribed by the competent authority.


Article 10
The Administration may establish an operation fund. The sources 
of the fund shall be the follows:
1.Administrative fees, service fees, and other relevant fees;
2.Government allocated funding according to budget procedures; 
  and
3.Income gained from the utilization and revenues of properties 
  in accordance with the laws.
The operation fund referred to in the preceding paragraph shall 
be used as follows:
1.Affairs concerning the development, expansion, improvement, 
  maintenance, expropriation, and management of the Park;
2.Affairs concerning any operating services in the Park; and
3.Other relevant affairs concerning the business development of 
  the Park.
Regulations governing the income and expenditure, safekeeping, 
and utilization of the operation fund referred to in Paragraph 1 
hereof shall be prescribed by the Executive Yuan.


Chapter Three Acquisition and Utilization of Land and Buildings
Article 11
The Administration may apply for any government owned plots of
land in the Park to be transferred to the Administration for its 
use in accordance with the laws. The Administration may request 
any plots of privately owned land in the Park to be:
1.expropriated with compensation in accordance with the laws;
2.The land owner may establish superficies or lease the land to 
  the Administration to develop and utilize; or
3.jointly developed by the owner and the Administration in 
  accordance with the development plan of the competent 
  authority.
At least 30% of the total acquired land developed in the Park 
shall be dedicated for public facility uses and at least 10% as 
green land.
The Park Organizations may, if required, lease a plot or plots 
of land in the Park from the Administration. In addition to 
rent, the Park Organizations shall share the construction cost 
and expenses of public facilities. The rent payable under this 
Article shall not be subject to the restrictions in Article 105 
of the Land Act.
Notwithstanding the limitations in Paragraph 3 of Article 440 of 
the Civil Code and Subparagraph 4 of Article 103 of the Land 
Act, if a Park Organization leases a plot or plots of land as 
set forth in the preceding paragraph to construct a building or 
buildings and the total amount of the overdue rent exceeds the 
amount of four months’ rent, the Administration may terminate 
the lease agreement and repossess the plot(s) of land.


Article 12
A Park Enterprise, an incubation center or a research 
institution may, having submitted its plans to and obtained 
approval of the Administration, build factory buildings and 
relevant research and production facilities in the Park; or the 
buildings or facilities may be built by the Administration and 
then leased to the Park Enterprises, incubation centers or a 
research institutions.
The factory buildings and relevant research and production 
facilities built by the Park Enterprises, incubation centers, or 
research institutions as referred to in the preceding paragraph 
shall be leased or sold to the Park Enterprises, incubation 
centers and research institutions that have been approved by the 
Administration only. The sale or rent prices of these buildings 
and facilities shall be submitted to the Administration for 
approval. The rent payable under this Article shall not be 
subject to the restrictions in Article 97 of the Land Act. 


Article 13
If one of the following circumstances occurs, the Administration 
may notify in writing and request a Park Enterprise, an 
incubation center or a research institution to make improvements 
or vacate from their premises in the Park within 30 days of the 
date of the notice. If it fails to comply as requested, the 
Administration may expropriate, repossess or dispose of their 
premises:
1.Providing their factory buildings and relevant research and 
  production facilities in the Park to an unapproved park 
  enterprise, incubation center, or research institution;
2.Factory buildings and relevant research and production 
  facilities are not used for the approved purposes of 
  residency;
3.Overpricing the sale values or rent of the factory buildings 
  and relevant research and production facilities in the Park; 
  and
4.Those whose approval of residency are revoked and shall vacate 
  from the Park in accordance with Paragraph 3 of Article 19, 


Article 32, or Paragraph 2 of Article 34, hereof.
Where the Administration expropriates or compulsorily 
repossesses or disposes of the factory buildings and relevant 
research and production facilities pursuant to the preceding 
paragraph, the Administration may determine a deadline and order 
the original owner to remove all the items stored in the said 
factory buildings and other structures, or the Administration 
shall remove the items for the owner. Expenses and damages 
incurred from the removal shall be borne by the original owner.
With regard to the factory buildings and relevant research and 
production facilities referred to in Paragraph 1 hereof, the 
procedures and methods of expropriation and the regulations of 
compulsory repossession and disposals of the premises shall be 
prescribed by the competent authority.


Article 14
A portion of the Park may be designated as amenity areas 
providing accommodation, food and beverages, shopping, 
entertainment, and other services and shall be developed and 
managed by the Administration in accordance with the schedule of 
the Park development. Employee accommodation shall be leased to 
the staff working in the Park Enterprises and Park Organizations 
only.
Besides amenity areas referred to in the preceding paragraph, 
the Park Enterprises may, having obtained approval of the 
Administration, build additional amenity facilities for their 
staff’s uses.


Chapter Four Requirements, Procedures, and Administration of Residency
Article 15
A Park Enterprise shall be a company limited by shares or one of 
its branch offices established and organized in accordance with 
the Company Act or an equivalent foreign company recognized by 
the government of the Republic of China, and shall meet at least ne of the following requirements:
1.The Park Enterprise shall have the capacity for the research 
  and development of agricultural technology, and have 
  integrated product development plans;
2.The Park Enterprise shall have the capacity for attracting and 
  developing local talents in their processes of production or 
  research and development of agricultural technology;
3.The Park Enterprise shall establish a research and development 
  department in agricultural technology; its investment into the 
  research and development department must reach a certain 
  percentage of the total revenue of the company; and the Park 
  Enterprise shall have certain research equipment and 
  facilities, as may be required by the Administration;
4.The products of agricultural technology of a Park Enterprise 
  shall have the potential for further development and 
  innovation;
5.Relevant agricultural technology researched, developed or 
  applied by the Park Enterprise has been patented domestically 
  or overseas; or
6.The operation of the Park Enterprise shall comply with 
  domestic agricultural policies and development, and shall 
  contribute significantly to domestic economic or agricultural 
  developments.
If a Park Enterprise is not a company or a branch in the form as 
set forth in the preceding paragraph, it shall complete the 
company or branch registration with the Administration within 
six (6) months from the day of approval.


Article 16
A park enterprises, incubation centers, and research 
institutions applying for Park residency shall complete an 
application form and attach a business plan and other required 
documents to submit to the Administration. The Administration 
shall notify the applicant of its evaluation results within 
three (3) months upon receipt of the application.
The required documents referred to in the preceding paragraph 
shall be prescribed by the competent authority.
The business plan referred to in Paragraph 1 hereof shall 
contain business activities and a summary of the core 
technologies of the applicant, and other items prescribed by the 
competent authority.
The Park Enterprise, incubation center, or research institution 
shall submit to the Administration for approval for any changes 
in its business activities or its summary of the core 
technologies after it has started its operation. 
If the documents or items contained thereof submitted by the 
Park Enterprises, incubation centers, or research institutions 
in accordance with Paragraph 1 hereof are incomplete, the 
Administration shall describe the reasons and determine a 
deadline for rectification. The Administration shall reject any 
incomplete application that has not been rectified as requested 
to the satisfaction of the Administration within the deadline.  


Article 17
The Park Enterprises shall pay surety pursuant to the 
regulations prescribed by the Administration within two (2) 
months of the date of approval for residency in order to ensure 
the implementation of the business plans.
If, after three (3) years from the date of approval for 
residency and according to the review conducted by the 
Administration, a Park Enterprise fails to operate in accordance 
with its business plan, the surety referred to in the preceding 
paragraph may not be refunded. The surety shall be refunded, 
with no interest, to those that operate in accordance with their 
business plans.
A Park Enterprise that fails to implement its business plan 
within the prescribed deadline specified in the preceding 
paragraph due to a justifiable reason may apply to the 
Administration for an extension of the deadline. The 
Administration may, after a review of a successful application, 
grant an extension of three (3) years, and may grant a further 
extension of another three (3) years, if necessary. The total 
prescribed period allowed for implementing a business plan shall 
not exceed nine (9) years.


Article 18
Regulations for the establishment of the Amenity Businesses and 
research institutions; deadlines (and its extensions) of the 
implementation of the business plan, or changes in the business 
plan of a Park Enterprise, an incubation center, and a research 
institution; the amount of a surety payable by a Park 
Enterprise; and other relevant administrative affairs, shall be stipulated by the competent authority.


Article 19
With regard to those Park Enterprises that fail to complete the 
company or branch registrations in accordance with Paragraph 2 
of Article 15 hereof, or fail to pay the surety in accordance 
with Paragraph 1 of Article 17, hereof, the Administration shall 
revoke the approval of residency.
With regard to those Park Enterprises, incubation centers and 
research institutions that fail to start the implementation of 
the business plans on or before the prescribed deadline or fail 
to carry out its activities in accordance with the business 
plans, the Administration shall revoke the approval of 
residency.
The Administration shall order those whose approval of residency 
is revoked to vacate from the Park.


Chapter Five Measures to Promote the Development of the Park
Article 20
If required for research, development and export purposes, the 
Administration may establish greenhouses, animal farms, 
experimental farms, low-temperature preservation storage and 
transport centers, or other related facilities, equipment, and
 exclusive isolation facilities for animal, plant or 
microorganism transgenic products for the Park Enterprises, 
incubation centers or research institutions to utilize.


Article 21
The competent authority may designate a bonded area in the Park 
and submit for approval of the Executive Yuan to provide the 
convenience of bonding operations for the Park Enterprises.
Regulations for the processing and management of bonded goods, 
self-inspection of inbound and outbound goods, making 
consolidated monthly reports, Customs clearance, procedures for 
recovering taxes on goods that have been internally sold to 
duty-levying areas, and other required matters within the bonded 
area referred to in the preceding paragraph shall be prescribed 
by the competent authority after consulting with the Ministry of 
Finance.


Article 22
The customs tariffs, commodity tax, and business tax shall be 
exempted for self-use machines and equipment imported from 
abroad by the Park Enterprises in the bonded area referred to in 
the preceding article. However, the customs tariffs, commodity 
tax, and business tax shall be collected for those transported 
to duty-levying areas within five (5) years from the 
importation.
The customs tariffs, commodity tax, and business tax shall be 
exempted for raw materials, materials, fuels, semi-finished 
products, samples, and finished products approved for trading 
purposes imported from abroad by the Park Enterprises within the 
bonded area referred to in the preceding article. However, the 
customs tariffs, commodity tax, and business tax shall be 
collected, in accordance with the regulations governing imported 
goods, for those transported to duty-levying areas.
For export of products or services by the Park Enterprises 
within the bonded area referred to in the preceding article, the 
business tax rate is zero (0) and commodity tax shall be 
exempted therefor. However, in the case that the Park 
Enterprises transport products, wastes or scraps to duty-levying 
areas, the customs tariffs, commodity tax, and business tax 
shall be collected, in accordance with the regulations governing 
imported goods, for those transported to duty-levying areas, 
except in the case that the products still cannot be produced in
the domestic duty-levying area, the customs tariffs, commodity 
tax, and business tax shall be collected according to the raw 
materials or parts used therefor. Business tax shall be 
collected for the services provided in a duty-levying area.
In the event of special causes requiring that bonded goods of 
the Park Enterprises within the bonded area referred to in the 
preceding article be temporarily stored in a duty-levying area, 
the storage shall be carried out after it has been approved by 
the Administration and the Park Enterprises have provided 
Customs with an appropriate guarantees pursuant to the Customs 
Act. The bonded goods shall be transported back in the time 
limit prescribed by Customs.
The Park Enterprises shall complete customs clearance, without 
having to complete the formalities for exemption, guarantees, 
accounting, and payment of surety, in accordance with the 
relevant provisions of the Customs Act, for the imported goods 
that are exempted from duties as prescribed in Paragraphs 1 and 
2 hereof.


Article 23
The Park Enterprises shall complete customs clearance, in 
accordance with the relevant provisions of the Customs Act, for 
exporting and importing goods.
Applications for import or export permits may be exempted for 
the goods referred to in the preceding paragraph, except for 
those that endorsements or approvals are required by the 
competent authority for international trade.
The self-use machines, equipment, raw materials, materials, 
fuels, semi-finished products, and samples sold by sellers of in 
duty-levying areas for the Park Enterprises in the bonded area 
for their own use shall be treated as exported goods.
In the case that the goods referred to in the preceding 
paragraph are re-transported to duty-levying areas, the customs 
tariffs, commodity tax, and business tax shall be collected, in 
accordance with the regulations governing imported goods.


Article 24
(Deleted)


Article 25
The Administration may select adequate educational or training 
organizations or academic research institutions to provide 
services for the purposes of professional education and 
training, the research and development of new technology, 
technicians exchange programs, and/or instruments and equipment 
information exchanges, as may be required by the Park 
Enterprises, incubation centers or research institutions, on a 
reciprocal basis.


Article 26
A Park Enterprise may establish one or more satellite farms 
outside of the Park for the purpose of massive production.
The Administration may set aside a budget to assist farmers’ 
organizations in providing guidance for relevant agricultural 
production and marketing groups to participate in the management 
of satellite farms.


Article 27
In order to promote the exportation of agricultural technology 
products, the competent authority may submit for approval of the 
Executive Yuan to allow the Park Enterprises of exportation to 
apply for low-rate loans.


Chapter Six Obligations of the Park Enterprises
Article 28
In the case that the Park Enterprises transfer the ownership or 
make a change in the uses of the bonded goods that have been 
approved for exportation to a duty-levying area, the Park 
Enterprises shall, within thirty (30) days of the date of the 
transfer of ownership or the change in the uses of the bonded 
goods, make supplementary payment of customs tariffs, commodity 
tax, and business tax in accordance with the original type of 
such bonded goods. In the case of failure to make supplementary 
payment for such duties in accordance with the relevant 
provisions, the provisions of the Customs Act shall apply.
The Park Enterprises, which make applications for importing non-
bonded goods under the name of bonded goods and then voluntarily 
apply for supplementary payment of duties and dues beyond the 
time limit as specified in the relevant provisions, shall, in 
addition to being liable to payment of such duties and dues, be 
subject to imposition of a delinquency surcharge in an amount to 
be calculated at the daily rate equal to 0.05% of the amount of 
the outstanding duties and dues for the period from the date 
following the date on which the imported raw materials are 
released by Customs to the date of full payment of the duties 
and dues. However, if the Customs authority discovers the false 
importation, the Park Enterprises shall, in addition to being 
liable to supplementary payment of the duties and dues and 
delinquency surcharge, be dealt with in accordance with the 
Customs Anti-smuggling Act.


Article 29
The Park Enterprises shall prepare truthful accounts of the 
goods entering and exiting the Park, including quantities and 
prices of the machinery, equipment, raw materials, materials, 
fuels, semi-finished products, and finished goods approved for trading purposes, regardless of whether they are domestically 
sourced or imported by the Park Enterprises. If any of the goods 
stated in the accounts are damaged or lost, the Park Enterprises 
may submit a report with justified reasons to the Administration 
for the deletion from the accounts of entries of the goods. 
After the Administration and Customs or tax collection 
administrations have jointly verified the report and agreed to 
exempt the goods from duties, the recorded entries of the goods 
will be allowed to be deleted from the accounts.
If necessary, the Administration, in cooperation with Customs or 
tax collection administrations, may send their officers to audit 
the accounts and the goods as referred to in the preceding 
paragraph.


Article 30
After the end of every fiscal year, the Park Enterprises shall, 
within the deadline prescribed by the Administration, submit 
their annual operating reports and financial statements to the 
Administration for the record.
If the capital of a Park Enterprise reaches the amount specified 
in Paragraph 2 of Article 20 of the Company Act, the financial 
statements referred to in the previous paragraph shall be 
certified by a certified public accountant (CPA) in advance.


Article 31
With regard to animal, plant or microorganism transgenic 
products and their manufacturing processes, the Park 
Enterprises, incubation centers, and research institutions shall 
comply with the relevant laws and regulations to ensure the 
ecological safety of the environments inside and outside of the 
Park.


Chapter Seven Penal Provisions
Article 32
If any Park Enterprise, incubation center, or research 
institution builds factory buildings and relevant research and 
production facilities in the Park without approval in violation 
of Paragraph 1 of Article 12 hereof, the Administration shall 
order such an entity to vacate from the Park by a prescribed 
deadline and impose an administrative fine of not less than one 
hundred thousand New Taiwan Dollars (NT$100,000) and not more 
than five hundred thousand New Taiwan Dollars (NT$500,000).


Article 33
If any Park Enterprise, incubation center, or research 
institution violates Paragraph 4 of Article 16 hereof, the 
Administration shall order such an entity to rectify the 
violation by a prescribed deadline and impose an administrative 
fine of not less than one hundred thousand New Taiwan Dollars 
(NT$100,000) and not more than five hundred thousand New Taiwan 
Dollars (NT$500,000). If the rectification is completed on or 
before the deadline, the Administration may additionally revoke 
its approval of residency.


Article 34
If any Park Enterprise fails to submit annual operating reports 
or financial statements on or before the prescribed deadline, or 
if the financial statements are not certified by a CPA in 
advance in violation of Article 30 hereof, the Administration 
shall order such an entity to submit the documents or rectify 
the certification by a prescribed deadline. If the said Park 
Enterprise fails to comply with the order on or before the 
deadline, the Administration shall impose an administrative fine 
of not less than thirty thousand New Taiwan Dollars (NT$30,000) 
and not more than one hundred and fifty thousand New Taiwan 
Dollars (NT$150,000). Repeated fines may be imposed.
If the Park Enterprise is fined pursuant to the previous 
paragraph for two (2) consecutive years, the Administration may 
additionally revoke its approval of residency.


Article 35
If a Park Enterprise violates Paragraph 2 of Article 14 hereof 
and provides the amenity facilities built thereunder for non-
staff members’ uses, the Administration shall order the Park 
Enterprise to rectify the violation by a prescribed deadline. An 
administrative fine of not more than one hundred thousand New 
Taiwan Dollars (NT$100,000) shall be imposed on those who fail 
to rectify the violation on or before the deadline.


Article 36
If a Park Enterprises violates any provisions of relevant 
regulations, as promulgated pursuant to Paragraph 2 of Article 
21 hereof, related to the processing and management of bonded 
goods, self-inspection of inbound and outbound goods, making 
consolidated monthly reports, customs clearance, procedures for 
recovering taxes on goods that have internally sold to duty-
levying areas, or in conducting any other required matters, 
Customs may issue a warning and order the Park Enterprise to 
rectify the breach by a prescribed deadline or impose an 
administrative fine of no less than six thousand New Taiwan 
Dollars (NT$6,000) and no more than thirty thousand New Taiwan 
Dollars (NT$30,000). Repeated fines may be imposed. If the 
breach is still not rectified after being punished three (3) 
times, Customs may suspend whole or part of the Park 
Enterprise’s bonded-goods operations for a period of no more 
than six (6) months.


Article 37
If a Park Enterprise, incubation center, or research institution 
fails to submit its sale and rent prices to the Administration 
for approval under Paragraph 2 of Article 12 hereof, the 
Administration shall order it to rectify the submission for 
approval and impose an administrative fine of no less than six 
thousand New Taiwan Dollars (NT$6,000) and no more than thirty 
thousand New Taiwan Dollars (NT$30,000).


Article 38
The Administration and Customs may, from time to time, send 
their officers to make random checks or recheck the Park 
Enterprises’ self-inspection of inbound and outbound goods, or 
monthly declarations handled by bonded operation personnel of 
the Park Enterprises. In case that it has been found that the 
personnel did not carry out the operation truthfully or within a 
prescribed time limit, Customs may issue a warning and request 
the Park Enterprises to rectify their operations by a prescribed 
time limit. If the breach is still not rectified after being 
consecutively warned three (3) times, Customs may send a report 
to the Administration for approval to suspend the Park 
Enterprises’ privileges of self-inspection of inbound and 
outbound goods, and of monthly declaration for a period of no 
more than one (1) year. For material violations, Customs may 
send a report to the Administration for approval to revoke the 
Park Enterprises’ privileges of self-inspection of inbound and 
outbound goods, and of monthly declaration.


Article 39
The Customs Anti-smuggling Act and other relevant laws shall 
apply to any Park Enterprises who are involved in the smuggling, 
duty evasions or other violations of the laws in connection with 
their imported or exported goods.


Article 40
A delinquency surcharge shall be additionally imposed on those 
Park Enterprises that fail to pay the administration fees on or 
before the prescribed deadline. A surcharge will be imposed at 
he rate of one percent (1%) of the late payment every two (2) 
days after the deadline until the amount reaches fifteen percent 
(15%) of the amount payable.


Article 41
In the case that a fine, imposed under this Act and required to 
be paid by a prescribed deadline, has not been paid on or before 
the deadline, the case shall be transferred to a procedure of 
compulsory execution in accordance with the laws.


Chapter Eight Supplementary Provisions
Article 42
For the purpose of developing local agriculture, the municipal 
or county (city) governments may select a specific agricultural 
technology industry sector that has competitive advantages and 
market demands, and designate an appropriate location to 
establish a local agricultural technology park.
The competent authority may provide subsidies for the public 
facilities of the local agricultural technology park referred to 
in the preceding paragraph.
The establishment and administration affairs of the local 
agricultural technology park referred to in Paragraph 1 hereof 
shall be handled by the municipal or county (city) governments 
in accordance with the relevant laws and regulations of local 
self-government.


Article 43
The enforcement regulation of the Act shall be prescribed by the 
competent authority.


Article 44
The Act shall be enforced as of the date of promulgation.