Regulations Governing Customs Bonded Factories｜第 31 條｜關務｜Regulation｜In Force
第 四 章｜財政部｜v1.0
Last Amended: 2022-09-16
While offsetting or refund of import duties and taxes is required in respect of the raw materials for processing, self-use machines and equipment sold to a Bonded Factory by a domestic supplier, the following Customs clearing procedures shall govern: 1. Upon entry of raw materials into the Bonded Factory, the buyer and the seller shall jointly prepare and co-sign an application for export/import of raw materials and submit the same together with invoices, packing lists, etc., to the supervising Customs for approval. The raw materials shall then be permitted to enter the factory and entered in the account books. The supervising Customs shall, within twenty days from the date following the approval of the application, approve and issue the duplicate application for goods regarded as exports to the domestic supplier as evidence for application for refund and/or offsetting of duties and taxes. 2. For the raw materials for processing referred to in the preceding Paragraph, the Bonded Factory may first accept the delivery thereof and enter them into the account books against the sales certificates, and shall submit a consolidated report of such inflows on monthly basis in accordance with the provisions of the preceding paragraph not later than the fifteenth (15th) day of the following month. The date of Customs release as indicated on the application for export/import of such raw materials shall be considered as the date of export/import thereof. Goods entered into a Bonded Factory without going through the procedure set forth in the preceding paragraph shall be treated as non-bonded items. For the self-use machines and equipment referred to in Paragraph 1, the provisions of Paragraph 1, Article 28 hereof shall apply mutatis mutandis.