The by-products, waste materials and scraps generated from production process in a park enterprise shall be stored, in sequential order by categories and nature thereof, in warehouses or other storage places recognized by the Park Bureau and the Customs. Discarded materials in the form of semi-finished products shall be recorded respectively in a list for inspection and auditing purposes. The park enterprise shall first apply to the Park Bureau for special approval for the destruction thereof under the on-site supervision to be conducted by the personnel designated or a professional agency engaged by the Park Bureau, together with the Customs officers. These items were destroyed on the date agreed by the customs and under the joint supervision of the Park Bureau then released from the science park.

Taichung Customs further explained that the aforementioned bonded goods shall be disposed of in accordance with the following provisions:

1. Items worth using: if the by-products, scraps and waste materials are materials subject   to import/export control as designated by the authority in charge of trade per a public notice, the park enterprise shall apply to the Park Bureau for its issuance of an export license, and may take the delivery of them for releasing from the Park only after the duty-paying value of such items and the import duties levied thereon have been determined and levied by the Customs. The park enterprise may also, with approval of the Park Bureau, make an estimate of the quantity of such items to be destroyed under supervision per year, and advance the payment of import duties levied thereon based on their respective residual values; and may take the delivery thereof for releasing them from the Park after such items have been destroyed under the joint supervision of the Customs and the Park Bureau.
2. Items not worth using: shall be destroyed under the joint supervision to be conducted by the personnel designated or a professional agency engaged by the Park Bureau, together with the Customs officer(s).
3. The waste materials and scraps for which the attrition rates are separately indicated in the "Bill of Materials", shall not be offset against verification record of the account of bonded raw materials.
4. The waste materials and scraps approved for disposal shall be disposed of by the park enterprise in accordance with the provisions of "Waste Disposal Act".
5. A park enterprise has been approved as an Authorized Economic Operator (AEO) by the Customs, the disposal is not required supervision.

Taichung customs reminds enterprises to comply with the above regulations. If the related enterprises have any questions, please feel free to contact Central Science Park Section, Taichung Customs at (04)2560-2706.