Regulations Governing Customs Bonded Factories｜第 6 條｜關務｜Regulation｜In Force
第 二 章｜財政部｜v1.0
Last Amended: 2022-09-16
An applicant applying for registration as a Bonded Factory shall submit the following documents to the Customs authority in the district where the factory is located: 1. Application form: The application form should state the company name, the unified serial number, the factory registration number, company address, capital stock, name and ID Card number of the responsible person, telephone number and factory address. Those who have not completed the factory registration may submit the factory registration application certificate first instead of the factory registration number, and after the competent authority approves the factory registration, Customs shall make corrections before proceeding with the survey in accordance with Paragraph 1 of Article 7. 2. The original and a photocopy of the concession permit, if a concession is required to operate the applicant’s business. 3. One copy each of the Articles of Incorporation and a roster of the Board of Directors and Supervisions. 4. One copy of the product list. 5. One copy each of the lay-out plans of the factory, warehouses, storage for bulky and heavy raw materials, and production machinery and equipment. 6. Registration card of the seal of the bonded factory. 7. A brochure of products production procedures and a set of relevant information regarding the name and quantity of raw materials to be use in each individual step of the production process and the raw-material and other material control system established by the factory. 8. The CPA-certified financial statements for the previous three years (for a company established for less than three years, the period shall be the duration of its existence). 9. The bonded warehouse plant building use permit, building title deed, land title deed, together with their photocopies; the lease agreement and the photocopies relating to the plant building(s) leased by the Bonded Factory and a letter of undertaking issued by the owner(s) of such leased plant building(s) stating therein the consent of the owner(s) that upon deactivation of the said Bonded Factory, the bonded goods shall remain in storage in such plant building(s)/warehouse(s) for a period of at least six(6) months so as to provide the supervising Customs sufficient time to settle all matters relating to the bonded goods, provided that the plant building is rented. For those applying for registration as a Bonded Factory before Customs approval and registration, if there is a need to import self-use machines or equipment beforehand, it may go through Customs clearance by applying for a temporary factory supervision number and paying the import tax deposit. The deposit in the preceding paragraph may be applied for a refund to Customs after it is approved to be registered as a Bonded Factory; if it is not approved to be registered as a Bonded Factory, Customs may offset the deposit in the preceding paragraph against related import taxes and fees. An applicant having two or more factories may apply for registration of one or more factories as Bonded Factories by separate application. However, while a mutual support relation of raw materials exists between those factories or the factories are involved in an integrated production procedure in the course of manufacturing finished products for export sales, the applicant may not apply for registration only a portion or some of the factories involved in such integrated production procedure as bonded factories.