Regulations Governing Customs Bonded Factories｜第 43 條｜關務｜Regulation｜In Force
第 五 章｜財政部｜v1.0
Last Amended: 2022-09-16
UN-exportable sub-standard bonded products of a Bonded Factory and bonded by-products, scraps and wastes produced from the production process and scraps from self-use machines and equipments shall be stored, by categories and nature thereof in warehouses or other storage places approved by the Customs authority. Stock control cards shall be established for their incoming and outgoing records all the time. However, for scraps in the form of semi-finished products, the raw materials used therefore shall be indicated respectively for inspection purposes.