Regulations Governing Customs Bonded Factories｜第 11 條｜關務｜Regulation｜In Force
第 三 章｜財政部｜v1.0
Last Amended: 2022-09-16
A Bonded Factory shall set up separate sets of books and ledgers for raw materials, finished products and self-use machines and equipment, recording in detail the quantities of raw materials and finished products received by and released from the warehouses, and quantities being kept in the warehouse. If Customs deems it necessary, the Bonded Factory shall also keep dynamic records of semi-finished products and products under processing in order to furnish the same to the supervising Customs for inspection from time to time. For books and ledgers, off-plant processing record cards and factory release slips of a bonded factory referred to in the preceding Paragraph of this Article which are processed by computers, relevant data therein should be input into the computer for establishing computer files within the time limit as specified in Article 18 hereof for inspection by Customs from time to time. The Bonded Factory shall also make printouts of monthly report of substitute raw materials, finished products and self-use machines and equipment, off-plant processing record cards and factory release slips of a bonded factory before the twentieth of the ensuing month for verification by Customs. The above-mentioned books, ledgers and monthly reports may be, with Customs approval, stored in electronic media for reference. The off-plant processing record cards and factory release slips in Paragraph one of this article of a bonded factory which is handled with human manner shall be submitted to Customs for verification and stamping before the use thereof. If the raw materials imported or purchased domestically by a Bonded Factory for processing of export goods are not of bonded raw materials and may be interchangeable with other bonded raw materials, they should be entered in the account books maintained for raw materials and placed under control. The raw materials mentioned in paragraph 6 of the preceding Article and products made therefrom shall be separately recorded on their stock accounts for Customs audits. The records of movement of raw materials and products among bonded factories referred to in Paragraph 4 of Article 6, with prior consent of competent Customs, shall be kept in the account books separately and accumulatively for raw materials, semi-products, finished products, of the bonded factories concerned respectively. The records of movement and inventories in detail shall be recorded on factory-basis and ready for Customs audit. In addition,the annual inventory of all bonded factories concerned shall be integrated. However, any bonded factory that has set up its account books for both raw materials and finished products with an exclusive column for keeping record of the movement, with prior approval of competent Customs, is not required to set up additional account books for keeping those records. The provisions set forth in Paragraph 2 and 3 shall apply mutatis mutandis on the application of the preceding paragraph.