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Title: Enforcement Rules for the Act of Establishment and Administration of Agricultural Technology Parks Ch
Date: 2022.12.21
Legislative: 1.Enacted by the Council of Agriculture, Executive Yuan, per Order Nung-Shou-Sheng-Yuan-Chou-Tzu No. 0934003491 on December 15, 2004
2.Amendment to Article 5 promulgated on April 13, 2009.
3. Article 16-1 amended and promulgated per Decree Nong-Sheng-Yuan-Chou-Zih No. 1114017474 by the Council of Agriculture, Executive Yuan on December 21, 2022.
Content: Article 1
The Regulation is enacted pursuant to Article 43 of the Act of
Establishment and Administration of Agricultural Technology 
Parks (hereinafter referred to as “the Act”).

Article 2
Incubation centers prescribed in Article 6 of the Act shall 
refer to government organizations or legal entities that provide
premises, equipment, professional consultant, technology 
transfer, and operational service and management to assist Park
Enterprises in innovative research/development and ventures.
Research institutions prescribed in Article 6 of the Act shall 
refer to research institutions established by the government,
administrative legal entities, teaching hospitals of medical 
centers, or legal entities engaging in research as their main 
registered business.

Article 3
“Affairs regarding research, innovation, development, and 
promotion of agricultural technology” as set forth in Article
7, Paragraph 2, Subparagraph 3 of the Act shall refer to the 
following affairs:
1.Introduction of new technology;
2.Review and promotion of research and development activities 
carried out by Park Enterprises;
3.Promotion of technology exchange between the industry, 
academy, and Park Enterprises;
4.Provision of incentives and assistance to Park Enterprises 
engaging in research, innovation, development;
5.Matching technological achievements and organizing academic 
lectures or seminars on special topics; and
6.Other affairs concerning the promotion of research, 
innovation, and development of agricultural technology.

Article 4
The duties of the Agricultural Technology Park Administration
(hereinafter referred to as “the Administration”), referred
to in Article 7, Paragraph 2, Subparagraphs 3, 4, 7, 11, and 13
to 17 of the Act, may be entrusted to other government agencies,
 administrative legal entities, or private organizations to 
handle upon requirements.

Article 5
Affairs regarding industrial and commercial registrations as 
set forth in Subparagraph 3, Paragraph 3, Article 7 of the 
Act shall include the following matters:
1.Company registration, recognition and administration;
2.Factory registration;
3.Commercial registration;
4.Other registrations or permissions as required by the laws 
or regulations.

Article 6
Warehousing facilities or Park Enterprises may concurrently 
act as for Customs clearance operations and may establish
bonded warehouses or distribution logistics centers in the Park
concerned in accordance with relevant laws and regulations.

Article 7
The expenses of infrastructure and public facilities as set 
forth in Article 11, Paragraph 3 of the Act shall refer to the 
expenses the Administration spends on the construction of 
roads, transportation facilities, underground pipelines, road
lightings, sewerage facilities, water and electricity supply
facilities, landscape facilities, and other infrastructures.
Park organizations that lease land from the Administration 
shall reimburse the expenses actually incurred from the land 
rentals and the expenses of infrastructure and public 
facilities in twenty (20) annual installments in proportion 
to the area of the land leased by the lessee to the area of 
the land available for lease in the Park.

Article 8
The term “overpricing the sales values or rentals of factory 
buildings” as set forth in Article 13, Paragraph 1, 
Subparagraph 3 of the Act shall refer to a selling price of an 
in-park building which, after deducting its depreciation value
calculated based on the selling price of a newly constructed
building of the same structure, is ten percent (10%) higher
than that of such a new building, or its rental per square
meter is three (3) times higher than that of a factory 
building with the same specification in the Park.
The term “overpricing the sales values or rentals of relevant
research and production facilities in the Park” as set forth 
in Article 13, Paragraph 1, Subparagraph 3 of the Act shall
refer to a sales or rental price of an in-park research and
production facility which, after deducting its depreciation 
value calculated based on the new purchase price of a similar
facility, is ten percent (10%) higher than that of such a
similar facility, or its rental is three (3) times higher
than that of a similar facility in the Park.

Article 9
The term “the investment of research and development shall 
remain a significant portion of the total combined sales of 
the company” as set forth in Article 15, Paragraph 1, 
Subparagraph 3 of the Act shall refer to that the average of
such a portion of a Park Enterprise for the latest 
consecutive three (3) years shall be higher than the portion
of government and private enterprises listed by the 
Indicators of Science and Technology, Republic of China.
The term “have certain research equipment and facilities”
as set forth in Article 15, Paragraph 1, Subparagraph 3 of
the Act shall refer to the total amount of a Park Enterprise’s
equipment and facilities shall be over ten percent (10%) of
the total investment amount, which excludes the circumstances
where the Park Enterprise’s product is software or 
technological services.

Article 10
The term “experimental farms” as set forth in Article 20 of 
the Act shall refer to places provided for Park Enterprises,
incubation centers, or research institutions to make actual
operations for their experiments or research.

Article 11
If the bonded area, designated in accordance with Article 21,
Paragraph 1 of the Act, consists of different sections in the
same Park, it shall be deemed as a single bonded area and 
shall be subject to relevant provisions governing bond under
the Act. 

Article 12
Applications by a Park Enterprise for selling self-use machines
or equipment imported from abroad and exempted from the custom
tariffs, commodity tax, and business tax shall be reported to 
the Administration for approval and shall meet any of the
following requirements:
1.The Park Enterprise no longer needs such machines or 
equipment due to change of its production plan;
2.The Park Enterprise has declared its dissolution;
3.The court has imposed a compulsory execution against the
Park Enterprise for liquidation;
4.The Park Enterprise is ordered by the Administration to
move out of the Park;
5.Old machines and equipment need to be phased out; or
6.Other special circumstances that occur from business 
If it has been less than five (5) years since the machines
and equipment, as set forth in the preceding paragraph, were
imported, the Administration shall report to Customs after 
granting its approval.

Article 13
The imported fuels that are exempted from taxes set forth in 
Article 22, Paragraph 2 of the Act shall refer to those 
exclusively provided for direct productions of the Park 
Enterprises in the bonded area.
The Park Enterprises that import finished goods for approve 
concurrent business as prescribed in Article 22, Paragraph 2 
of the Act shall refer to those that have completed the 
registration of additional concurrent businesses and 
operation-related trading items.
The imported samples that are exempted from taxes set forth
in Article 22, Paragraph 2 of the Act shall refer to those 
items that are served as references for trade or manufacture
with words, such as “sample” or “not for sale,” printed
or carved thereon, or those that are stated as samples or 
not-for-sale items on the appended documents at for Customs 
The Park Enterprises that export products or services set
forth in Article 22, Paragraph 3 of the Act shall refer to 
any of the following circumstances:
1.Trading between a Park Enterprise and other Park 
Enterprises in the same Park, Park Enterprises in other Parks,
foreign customers, science-based industries in domestic 
science-based industrial Parks, enterprises in export 
processing zones, or bonded factories;
2.Selling to exporters for direct exportation or storage 
in bonded warehouses/ distribution logistics centers for 
exporting trade; or
3.Selling goods to free port enterprises for business 

Article 14
The term “satellite farms” as prescribed in Article 26,
Paragraph 1 of the Act shall refer to the farms providing 
Park Enterprises with raw materials or requirements for 

Article 15
The term “justified reasons” as prescribed in Article 29,
Paragraph 1 of the Act shall refer to any of the following 
circumstances with definite evidence:
1.Loss is incurred due to earthquake, typhoon, flood, fire, 
drought, insects, war and other natural crises, and loss 
incurred during transportation;
2.Loss is incurred due to theft;
3.Errors in the records of inventoried raw materials, products
under manufacturing, semi-finished products, and finished 
products, which have not been subjected to the random checks, 
and are discovered after the inventory-taking process;
4.The actual quantity of bonded raw materials, products under 
manufacturing, semi-finished products, and finished products in
stock taken after inventory-taking process do not correspond 
with than recorded in the record books;
5.Material attrition incurred in the course of production does
not exceed the attrition rate approved by the Customs office;
6.Material attrition resulted from inspection conducted by the 
inspection and test laboratory:
7.Material attrition incurred in the course of research and 
development activities; or
8.Material attrition otherwise incurred on account of the
properties of products.

Article 16
The term “annual operating reports” as prescribed in 
Article 30 of the Act shall refer to the reviews of the 
operating outcome and the implementation of the business plan 
in the last fiscal year.

Article 16-1
Existing legal entities  located inside the Taiwan Orchid 
Biotechnology Park with previous approval from the Tainan
City Government according to regulations governing the 
said Park, before the Park falls under the purview of the
Competent Authority on the approval of the Executive 
Yuan (the cabinet) per Article 5 of this set of Enforcement
Rules, may continue to be situated inside the Park on the
same terms and conditions. 

Article 17
The Enforcement Regulation shall be enforced as of the day of