農業科技園區保稅業務管理辦法－第48條
前條保稅貨品修理、檢驗或組裝測試後，應於出區後三個月內運回，運回區內時應填具園區事業出區保稅貨品運回進廠申請書，向海關辦理銷案及退還保證金手續。
未依限運回者，應於期滿後十日繕具報單補稅。
前項出區之保稅貨品，如情形特殊不能於期限運回者，應檢具區外受理廠商或他關區分廠書面資料，於期限屆滿前提出申請，經海關查明屬實後，始准展延。
但機器、設備應經管理局同意，且合計期限不得超過六個月。
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