Regulations Governing Customs Bonded Factories｜第 20 條｜關務｜Regulation｜In Force
第 三 章｜財政部｜v1.0
Last Amended: 2022-09-16
After an export processing factory has been approved for registration as a Bonded Factory, an inventory shall be conducted jointly by the factory and a representative(s) of Customs on the date designated by the Customs authority for taking over the control of the factory (taking over inventory). The import duties and taxes levy on raw materials, products in process, semi-finished products and finished products subject to such inventory check shall be offset and/or refunded against statistics of bonded items inventoried (the inventory statistics). A Bonded Factory which has already been registered for being taken over for control shall inventory its bonded goods once a year (the annual inventory). The interval between the date of annual inventory of current year and that of the preceding year shall not be shorter than ten (10) months nor longer than fourteen (14) months. Annual inventory may be advanced or postponed as special situation dictates if a prior approval has been obtained from the supervising Customs. However, the inventory may be taken at any time or from time to time whenever Customs deems it necessary. After completion of the inventories as mentioned in the preceding two paragraphs, if any incorrect record or omission is subsequently found, an application may be filed by the Bonded Factory with the supervising Customs for recheck and correction before the bonded goods involved is put to use. Application filed after two weeks beginning from the second day of the completion of inventory shall be rejected. A Bonded Factory shall compile inventory statistics, warehouse bonded raw materials and finished products settlement reports, self-use machines and equipment settlement reports, bonded raw materials settlement reports, an analysis table of converting the inventoried in-process products and processed products, semi-finished products and finished products into raw materials, and an analysis table of converting the finished products for export and/or domestic sales into raw materials based on the inventory checklist within two months from the day following the inventory date and submit them to the supervising Customs for reference. An examination may be made if necessary. However, upon approval by Customs, the period may be extended by one month for one time. The various forms and reports submitted to the supervising Customs for reference with the approval in the preceding paragraph may be stored in electronic media. However, it is not applicable if the content of the relevant report is corrected and signed by an accountant entrusted. After the annual inventory list prepared by a Bonded Factory has been approved by the Customs authority, it may be distributed to the competent tax collection authority for reference upon its request. A bonded factory may, with the approval of Customs authority, conduct the annual inventory without interruption of its production operation or on holiday(s) in accordance with the manner set forth by Customs.