Regulations Governing Customs Bonded Factories｜第 11-1 條｜關務｜Regulation｜In Force
第 三 章｜財政部｜v1.0
Last Amended: 2022-09-16
The self-use machines and equipments of Bonded Warehouse that have been imported for 5 years and have exceeded the time listed on the “Revised Table of Service Life of Fixed Assets” from Executive Yuan may be deducted from the stock accounts by Bonded Warehouse and exempted from Customs supervision. The self-use machines and equipments of Bonded Warehouse that have been imported for 6 months and showed no signs of providing service of export, competent Customs shall ascertain the facts and require for improvement in limited time. Supervising customs may notify Bonded Warehouse that failed to improve performances within limited time with suitable reason to make deduction from stock accounts after paying the import taxes and duties. Where goods prescribed in the preceeding paragraphs with import regulations to follow; it will require agreement documents from competent authorities to proceed with de-booking.