Regulations Governing Customs Bonded Factories｜第 46 條｜關務｜Regulation｜In Force
第 五 章｜財政部｜v1.0
Last Amended: 2022-09-16
The raw materials and items requiring processing imported by a Bonded Factory may, upon the supervising Customs authority’s approval of the application filed by the Bonded Factory, be shipped out of the Factory for processing and the off-factory processing shall be limited to the level of semi-product to the extent that the raw materials contained in the processed product are still identifiable, nevertheless, if the quantity of products produced by the Bonded Factory exceeded the authorized production capability, and the Bonded Factory has in advance undertaken, in writing, to be responsible for having the finished products to be processed from the raw materials and items requiring processing out of its own factory exported or selling to other bonded factories or an enterprise in the Science Park, an exporting enterprise in an Technology Industrial Park, an enterprise in the Agricultural Biotechnology Park and a free-trade-zone enterprise or another Bonded Factory in its own name after the completion of off-factory processing, the Bonded Factory may apply to the supervising Customs for granting a special approval to permit it to have the raw materials and items requiring processing shipped out of the Factory for processing into finished products. For off-factory processing, as referred to in the preceding paragraph, the Bonded Factory shall prepare in advance an application for off-factory processing stating the name, address, unified serial number, and factory registration number of the processing plant (in the case of a natural person, his name, address and I.D. card number), the name and quantity of raw materials to be used and of the processed products and the scheduled period of processing, and submit the same together with a list of raw materials to be used for off-factory processing and the off-factory processing agreement to the supervising Customs for approval. Upon approval, the Bonded Factory shall fill out the off-factory processing record cards duly authenticated and stamped by Customs and release the materials in one lot from the Factory, or fill out the said record cards and release the materials by lots, subject to the approved categories, quantities and period of processing. However, for out-of-factory processing cases entrusted by the Bonded Factory to other branches of the Bonded Factory, other related certification documents may be attached instead of the contract. Bonded raw materials imported from foreign countries or purchased from other bonded factories or an enterprise within the Science Park, an enterprise in an Technology Industrial Park, an enterprise in the Agricultural Biotechnology Park and a free-trade-zone enterprise may, with the approval of the supervising Customs, be shipped directly to the processing place for off-factory processing. However, the raw materials shall be processed into semi-finished goods only and then re-transported to the bonded factory. Raw materials added in the course of off-factory processing by the processing establishment shall not be eligible for tax refund. However, if the processing establishment is a Bonded Factory, it may apply for deduction from the additional raw materials from its raw material stock account. In case the quantities of bonded raw materials or processed products used in off-factory processing are not consistent with the quantities released from the Bonded Factory due to attrition, Customs shall identify the cause thereof and handle the case in accordance with these Regulation and other relevant laws and ordinances. For processing operation with complicated procedures, the bonded factory or the processing establishment shall submit relevant information in advance for examination and approval. The duration of off-factory processing shall be limited a period of not more than six (6) months from the date following the day on when the off-factory processing case is approved by the supervising Customs. However, under special situation an application for extension of the aforesaid time limit may be filed with the Customs authority for approval prior to the expiry of the original time limit, but the length of extension shall be limited to a period of not longer than three months and that only one extension shall be allowed. In the event that the product(s) are not returned to the Bonded Factory within the fixed duration, a supplemental payment of customs duties and taxes shall be filed within ten (10) days after expiry of said duration, and the product(s) involved shall be included in the quantity of bonded products allowed for domestic sale.