Regulations Governing Customs Bonded Factories｜第 4 條｜關務｜Regulation｜In Force
第 二 章｜財政部｜v1.0
Last Amended: 2022-09-16
A company which is organized, registered and incorporated as a company limited by shares in accordance with the Company Law, with a paid-in capital of more than NT$50,000,000 and has a properly registered factory, may submit an application to Customs for approval of registration as a bonded factory if it conforms to the following conditions: 1. The company is in a sound financial condition; i.e., it has accumulated no losses; or, it has suffered no losses three years on average before application (if the company exists for less than three years, the time is calculated on the basis of the actual length of its existence); or, if there are accumulated losses, the net capital is still maintained above NT$50 million; or after deducing the accumulated losses the capital is less than NT$50 million but the company has increased the capital or has provided other collateral. 2. The company has no tax arrears or unpaid fines or has submitted a commensurate value security or guarantee. 3. The factory compound renders easy control by Customs, and has guard houses manned with security personnel. 4. The machinery and equipment necessary for manufacture of finished products for export sales and the adequate and complete safety facilities installed in the factory have been inspected and verified by Customs as being in conformity with established standards. 5. It has separate warehouses approved by the Customs authorities through inspection as appropriate for storage of raw materials and finished products. However, for bulky and hazardous bondable goods, there shall be separate and proper storage places approved by Customs. 6. The plant buildings and facilities of the factory conform to the standards as specified in Article 5 hereof. 7. It has the ability to process its bonded-goods operations with computer. The branch office of a foreign company which is established within the territory of the Republic of China under other laws, whose operating capital actually remitted in and registered is in an amount of more than NT$50,000,000 and which has a duly registered and qualified factory may apply to the Customs for approval of registration as a bonded Factory in accordance with the provisions of the preceding Paragraph. The accumulated losses in Subparagraph 1 of Paragraph 1 shall be determined on the basis of CPA-certified financial statements of the previous year. The Customs, to meet the need for automated customs clearance or for computerized management, may announce to demand the bonded factories to set up computer or related on-line equipment to process affairs related to bonded duties through electronic transmission. The regulations shall be prescribed by Customs. Bonded Factories whose registration had been approved before December 30, 2001, if failing to meet the requirements stipulated in Subparagraph 7, Paragraph 1, shall complete the installation of the relevant equipment within six months from the day following the date of implementation of the amendment to these Regulations on June 10, 2013.
依公司法組織登記設立之股份有限公司，其實收資本額在新臺幣五千萬元以上，設有登記合格之工廠，並具備下列條件者，得向海關申請核准登記為保稅工廠： 一、公司財務無累積虧損或申請時前三年（成立未滿三年者，以其存續期間為準）平均無虧損者，或雖有累積虧損，其虧損後資本淨額仍在新臺幣五千萬元以上，或已按扣除累積虧損後資本淨額不足新臺幣五千萬元之金額辦理增資或提供其他擔保。 二、公司之欠稅及罰鍰已繳清或已提供相當擔保。 三、廠區適於管理，設有警衛室，並派員駐守。 四、具備製造外銷成品應有之機器設備及完善之安全設施，經海關勘查符合規定。 五、分設之原料及成品倉庫，經海關勘查合格。但有不宜倉儲之笨重或具危險性之保稅物品者，應另設經海關認可之適當儲存處所。 六、廠房設施符合第五條所定標準。 七、具備電腦以處理有關保稅業務帳冊、報表及相關資料。 經依其他法律規定核准在中華民國境內設立之外國分公司，其實際匯入並經登記之營業資金在新臺幣五千萬元以上，設有登記合格之工廠者，得依前項規定向海關申請核准登記為保稅工廠。 第一項第一款累積虧損之認定，以經會計師簽證前一年度之財務報表為準。 海關視實施貨物通關自動化管理作業需要，得依實際情形公告要求保稅工廠設置電腦及相關連線設備以電子資料傳輸方式處理有關保稅業務，其作業規定，由海關訂定之。 中華民國九十年十二月三十日前已核准登記之保稅工廠未符合第一項第七款規定者，應於本辦法中華民國一百零二年六月十日修正施行之翌日起算六個月內建置完成。