Regulations Governing Customs Bonded Factories｜第 42 條｜關務｜Regulation｜In Force
第 四 章｜財政部｜v1.0
Last Amended: 2022-09-16
Where the products of a Bonded Factory are sold or presented as gift to domestic and foreign firms or customers visiting the Bonded Factory and if their value thereof does not exceed the threshold amount for duty-free certification, the following provisions shall be complied with: 1. When such products are to be sold or given as gift to a domestic firm or factory, the case shall be handled in accordance with Article 40 hereof. 2. When such products are to be mailed or shipped to firms and factories abroad, the case shall be handled in accordance with Article 35 hereof. 3. When such products are to be presented to visiting foreign customers or taken abroad by factory-designated staff or its appointed express courier, an Application for Carrying Products of Bonded Factory Out of (or Into) the Country shall be prepared and issued to the foreign customers, the factory-designated staff or the courier for taking the products out of the factory. Within ten days beginning from the second day after taking the products out of the factory, the case shall be cancelled against the export certificate issued by Customs at the port of exportation. In the case where a Bonded Factory applies in advance by electronic transmission to hand-carry products for export, and Customs at the export location completes the shipping arrival registration, the supervising Customs shall write off the case up after verification. Where the products hand-carried out from the country are hand-carried in for re-entry into the country, the original "Application for Carrying Products out of (or into) the country" shall be presented to Customs at the port of entry for Customs examination and clearance. The products shall be entered into the Factory for storage in the warehouse and re-entry into the stock account within one week beginning from the second day after Customs release of such products. Where the value of bonded raw material hand-carried out and re-imported by the foreign customers, factory-designated staff or its appointed express courier of the Bonded Factory does not exceed the threshold amount for duty-free certification, it shall be handled in accordance with Subparagraph 3 of the preceding paragraph under this Article. When the government purchases products from a Bonded Factory as gifts to be carried out of the country by government officials sent abroad for presenting to persons of friendly nations where government officials are going to visit, or to be presented to foreigner visiting this country such products may be taken out of the Bonded Factory against the certificates and receipts to be issued by the departmental agencies under various Yuan’s of the central government. A register for taking out bonded products (at a total value not exceeding the threshold amount for duty-free certification) from the factory premises shall be set up and maintained by the Bonded Factory and shall be verified and stamped by the supervising Customs. The entries to be recorded therein, item by item, shall include the factory release date, the nomenclature, quantity, specifications of and the payable amount of duty and tax for such products. In the event that the products referred to in Subparagraph 3, Paragraph 1 or in Paragraphs 2 and 3 above are neither deleted from export inventory in accordance with the established provisions nor shipped back to the Factory, the Bonded Factory shall, within ten (10) days beginning from the second day after expiration of the deadline date for closing the case, prepare an "application for import of foreign goods" and apply for supplementary assessment and payment of duties and taxes in accordance with Paragraph 2, Article 40 hereof.