Regulations Governing Customs Bonded Factories｜第 47 條｜關務｜Regulation｜In Force
第 五 章｜財政部｜v1.0
Last Amended: 2022-09-16
Where a Bonded Factory intends to release its bonded product(s) for off-factory test, inspection, sample-approval, or repair, an application enclosed with a photocopy of the factory registration certificate (not required if the testing/inspecting institute is a government owned enterprise or a research institution) of the testing/inspecting contractor shall be filed with the supervising Customs for its approval prior to taking out the product(s) from the Bonded Factory. For the bonded product(s) to be released from a Bonded Factory under the preceding Paragraph, the supervising Customs may, depending upon the quantity and nature of the product(s) involved, set a fixed duration for such off-factory testing/inspecting/sample approving process, whose duration may be extended upon filing of an application (stating therein the reason therefore) with the supervising Customs prior to the expiration of the initial duration provided that the overall length of the duration allowable shall not exceed six months accumulatively. The exit and re-entry of the bonded product(s) from and in the Bonded Factory under the provisions of Paragraph One of this Article shall be recorded in the "Register of Exit and Re-entry of Off-Factory Testing/Inspecting/Sample-Approving/Repair of bonded Products of Bonded Factory" duly verified with the seal of Customs Office. In the event the product(s) released from a Bonded Factory under this clause are not returned to the Bonded Factory within the duration fixed under Paragraph Two of this Article, a supplemental payment of customs duties and taxes shall be filed within ten (10) days after expiry of the said duration, and the product(s) involved shall be included in the quantity of bonded products allowed for domestic sale. A bonded factory import raw materials or purchasing from 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 may, with the approval of supervising customs, shipped directly to the inspection, testing repair and maintenance activities place to conduct the inspection, testing repair and maintenance activities for relevant raw materials. A bonded factory may, with the approval of supervising customs, in writing, to be responsible for having the finished bonded products to be processed the inspection, testing repair and maintenance activities export directly from the off-factory or selling to 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.