Regulations Governing Customs Bonded Factories｜第 52 條｜關務｜Regulation｜In Force
第 六 章｜財政部｜v1.0
Last Amended: 2022-09-16
保稅工廠可享原料免（記）稅進口、加工後外銷的優惠，但相對須接受嚴格的帳冊與倉儲管理。本條列出未設警衛、帳表不實、擅自放行出廠等違規態樣，海關可警告、罰6千至3萬元並限期改正，屢犯得停止原料保稅進口。對以保稅模式進口原料的業者，合規管理是維持保稅資格的前提。
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 the bonded raw materials importation may be adopted for a period of not more than one month: 1. Bonded factories fail to set up guard houses and to designate guards therein to all entrances and exits of the premises pursuant to the provisions of Subparagraph 3 of Paragraph 1 of Article 4; fail to assign serial numbers to the release certificates of bonded goods released from the factory in accordance with Paragraph 3 of Article 17 or the assigned serial number is missing or skipped. 2. The equipment of the plant building is found in violation of the provisions of Article 5; the bonded factories fail to designate responsible personnel to watch the raw materials and finished products warehouse pursuant to the provisions of Article 14, lock up the warehouses during the period of work stoppage, or shutdown for more than 10 days without declaring to Customs. 3. The bonded factories fail to process the license renewal or company seal re-registration according to the provisions of Paragraph 2 or Paragraph 3 of Article 7. 4. The bonded factories fail to file the schedule of raw materials used per unit of product with the supervising Customs for reference within the prescribed time period according to provisions of Paragraph 1,4, and 7 of Article 10, or releasing or exporting products without authorization, in violation of the provisions of Article 34 or Subparagraph 2 or 3 of Paragraph 1 and Paragraph 2 or 3 of Article 42. 5. The bonded factory fails to assign part numbers or prevent interchanges of materials as prescribed in the provisions of Paragraph 6 of Article 10. 6. The bonded factories fail to store or retrieve the bonded raw materials and finished products, and to place them in the order of separate categories and in an orderly fashion or failure to assign serial numbers and established a control card system in accordance with the provisions of Articles 14 to 16. 7. The bonded factories fail to complete the relevant documentation, record cards, or register book pursuant to the provisions for entry and withdrawal of bonded items at the factory (warehouse) or fail to make entries in the relevant account books within the time limit as specified in the provisions of Article 18. 8. The bonded factories fail to compile the reports and other materials within the time limits set forth in Paragraph 4 of Article 20; or the bonded factories fail to submit reports and other materials required by the supervising Customs for supervision or auditing purpose or to rectify the matters shown in the notice of supervising Customs within the prescribe deadline. 9. An insufficient number of personnel dealing with bonded affairs of the Bonded Factory, or disqualification of the personnel, which is a violation of Article 22. 10. The bonded factories engage in the processing business without obtaining the prior approval of supervising Customs, thus a violation of Article 23. 11. The bonded factories engage in the product inspection, testing, repair and maintenance or operating software installation without obtaining the prior approval of supervising Customs, thus a violation of Paragraph 1 of Article 24. 12. The bonded factories produce the non-bonded goods without obtaining the prior approval of supervising Customs, thus a violation of Paragraph 1 of Article 27-1. 13. The bonded factories fail to record the sample of finished goods samples in the book and ledgers or to cut or destroy the samples pursuant to the provisions of Paragraph 2 of Article 30-1. 14. The bonded factories fail to state the reasons for changing the purpose of use in the application form, and shipped the self-use machines and equipment out of the bonded factory, thus a violation of Paragraph 1 of Article 33 or Paragraph 1 of Article 33-1. 15. The bonded factories fail to obtain prior approval from competent Customs for domestic sale of bonded raw materials, thus a violation of the Article 40. 16. In the case that the supervising Customs has approved exempting personnel from supervising destruction, but the Bonded Factory failed to comply with the time limit specified in Paragraph 5 of Article 44 to present to the supervising Customs for verification the scrapped list with the date, location, method of destruction and the shipping destination, or did not attach pictures of the destroyed goods and other relevant certification documents. 17.The bonded factories fail to obtain prior approval from competent Customs for outsourcing the inspection, processing, testing, checking, repair, maintenance, and displaying of the bonded goods, thus a violation of provisions of Paragraph 1 to 3 of Article 46 ,Paragraph 1, 4, and 5 of Artcle47, Artcle 48 and Paragraph 1 of Article 50.
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，得停止其一個月以下原料保稅進口： 一、未依第四條第一項第三款規定，於廠區設有警衛室，並派員駐守，或物品出廠時未依第十七條第三項規定填具出廠放行單編列序號，或雖經編號，但無故缺號或遺失。 二、廠房設施違反第五條規定，或未依第十四條規定對原料及成品倉庫派員負責看管，或停工時未加鎖或連續停工十日以上未向海關申報。 三、未依第七條第二項或第三項規定辦理換照、印鑑變更登記。 四、未依第十條第一項、第四項及第七項規定期限將產品單位用料清表送監管海關備查，或違反第三十四條或第四十二條第一項第二款、第三款、第二項及第三項規定擅自放行出廠或出口。 五、未依第十條第六項規定編列不同料號或違反該項規定替代流用。 六、保稅原料及成品未依第十四條至第十六條規定入出庫，或未分類別，按序存放或未編號置卡。 七、保稅物品進出廠（倉），未依規定填載有關單證、紀錄卡、登記簿，或未於第十八條規定期限內登載有關帳冊。 八、對於應編製之報表資料等，未依第二十條第四項規定期限編製報送，或對於監管海關因監管或稽核所需之各種表報資料或通知應辦理或改進之事項，未依限辦理。 九、違反第二十二條規定，保稅工廠保稅業務人員人數不足或資格不符。 十、違反第二十三條規定，未經監管海關核准辦理受託加工業務。 十一、違反第二十四條第一項規定，未經監管海關核准辦理檢驗、測試、修理、維護業務或安裝作業軟體。 十二、違反第二十七條之一第一項規定，未經監管海關核准辦理生產非保稅產品業務。 十三、對於進口成品貨樣，未依第三十條之一第二項規定列帳控管，或將貨樣剪裂、破壞。 十四、違反第三十三條第一項或第三十三條之一第一項規定，未於報單中敘明改變原用途之原因，將自用機器、設備報關運出保稅工廠。 十五、違反第四十條第四項規定，未經監管海關核准辦理進口原料內銷。 十六、對於監管海關核准免派員監毀案件，未依第四十四條第五項規定期限，於報廢清冊加註銷毀日期、地點、銷毀方式及清運出廠目的地送監管海關核備，或未檢附銷毀後貨物圖片及其他有關證明文件。 十七、違反第四十六條第一項至第三項、第四十七條第一項、第四項及第五項、第四十八條及第五十條第一項規定，未經監管海關核准辦理保稅物品廠外加工、測試、檢驗、核樣、修理、維護或展列等業務。
海關管理保稅工廠辦法第52條：保稅工廠帳冊、倉庫管理違規的警告與6千至3萬元罰鍰規定，從事保稅加工再出口的進口商必讀。
依關稅法第89條，海關可予警告或處新臺幣6千元以上、3萬元以下罰鍰並命限期改正；屆期未改按次處罰，處罰三次仍未改正者，得停止一個月以下原料保稅進口。
保稅進口適用於登記為保稅工廠、加工後外銷的業者；一般消費型集運不適用。若您是製造出口商，可評估申請保稅工廠以原料免稅進口，但須符合帳冊與倉儲管理規定。