Regulations Governing Customs Bonded Factories｜第 44-1 條｜關務｜Regulation｜In Force
第 五 章｜財政部｜v1.0
Last Amended: 2022-09-16
Sub-standard bonded products, by-products, scraps, waste and inactive stock of materials, self-use machine and equipment at a Bonded Factory are defined as follows: 1. Sub-standard Bonded Products: Defective products that fail to meet the quality requirements of the clients but still possess all or part of the functions of the products and can still be sold. 2. By-Products: Other products generated in the process of producing the target products. 3. Scraps: Residual scraps and additional materials in the manufacturing process of the products that cannot be used by the Bonded Factory. 4. Waste: Objects generated during the production process that cannot be used. 5. Inactive Stock of Materials: Bonded raw materials that are not used due to change of production plans of the factory, change of product types, cancellation of overseas orders or sparse quantities, or bonded raw materials that have been in stock for more than six months. 6. Scrapes of self-use machine and equipment: Unserviceable self-use machines and equipment in a bonded factory, provided that there is neither technology nor possibility whereby the self-use machine and equipment can be repaired or that the cost of repair does not meet the economic interest.