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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.
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