Regulations Governing Customs Bonded Factories｜第 51-1 條｜關務｜Regulation｜In Force
第 六 章｜財政部｜v1.0
Last Amended: 2022-09-16
本條針對保稅工廠將保稅物品售往科學園區、科技產業園區、自由港區事業或進儲物流中心、自用保稅倉庫等「按月彙報」案件，未依限繕具報單辦理通關的違規。海關得警告、罰6千至3萬元，屢犯得停止按月彙報與原料保稅進口。涉及保稅貨物跨區流通的業者須留意申報時限。
In the event that any bonded factory is found to have any of the following instances, Customs, in accordance with Article 89 of the Customs Act, shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of monthly declaration privileges may be adopted for a period of not more than six months, and a suspension of the bonded raw materials importation may also be adopted for a period of not more than one month: 1. Bonded factories sell or transport bonded goods to enterprises in Science Parks, Technology Industrial Parks, Agricultural Technology Parks, Free-Trade-Zones or other bonded factories, but fail to produce declarations and submit them to Customs along with relevant documents for clearance on a monthly basis, within the period stipulated in Subparagraph 2 of Paragraph 1 of Article 31 and Paragraph 3 of Article 33. 2. Bonded factories store bonded items in logistics centers or private bonded warehouses, but fail to produce declarations and submit them to Customs along with relevant documents for clearance on a monthly basis, within the period stipulated in Paragraph 2 of Article 33-1.
保稅工廠有下列各款情事之一者，由海關依關稅法第八十九條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者，按次處罰；處罰三次仍未完成改正者，得停止六個月以下之按月彙報，並得停止其一個月以下原料保稅進口： 一、保稅工廠之保稅物品售與或輸往科學園區園區事業、科技產業園區區內事業、農業科技園區園區事業及自由港區事業或其他保稅工廠按月彙報案件，未依第三十三條第三項準用第三十一條第一項第二款規定期限繕具報單並檢附相關文件辦理通關手續者。 二、保稅工廠之保稅物品進儲物流中心、自用保稅倉庫按月彙報案件，未依第三十三條之一第二項規定期限繕具報單並檢附相關文件辦理通關手續者。
海關管理保稅工廠辦法第51-1條：保稅物品售往園區事業、進儲物流中心等按月彙報案件未依限辦理的處罰。
售往園區事業或進儲物流中心、自用保稅倉庫的按月彙報案件，須依規定期限繕具報單並檢附文件辦理通關手續，逾期將面臨罰鍰並可能被停止按月彙報的便利。