Regulations Governing Customs Bonded Factories｜第 53 條｜關務｜Regulation｜In Force
第 六 章｜財政部｜v1.0
Last Amended: 2022-09-16
本條針對保稅工廠帳冊管理的重大違規：未依規定設立帳冊或驗印、帳表填載不實足以影響結算、喪失保稅登記條件、實際停業或財務不良等。海關可警告、罰6千至3萬元，屢犯得停止原料、機器設備保稅進口六個月以下，情節重大並得廢止保稅工廠登記。保稅帳冊的真實與完整是維持資格的命脈。
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 bonded impotation of raw materials, self-use machines and equipment may be adopted for a period of not more than six months; in serious cases, the registration of bonded factory may be repealed. 1. Failure to set up account books or failure to report and submit the same to the Customs authority for verification of stamp or for approval. The provisions of this Article shall also apply if false entries are made in violation of the provisions of Articles 11, 12 and Paragraph 1 and 3 of Article 24 to the extent of having affected the annual settlement of the quantities of the imported bonded goods or the amounts of the duties and taxes payable on these goods. 2. Account books, statements, reports and certificates are not maintained in accordance with the provisions of Paragraph 1 and 2 of Article 13 or pages thereof are destroyed, damaged or missing. 3. While the Bonded Factory has lost its qualification of applying for registration as a bonded factory as specified in Article 4 hereof. 4. While the business operations of the Bonded Factory have already been discontinued in fact. 5. While the Bonded Factory has become involvent and cannot pay its debt. 6. Failure to comply with Paragraph 5 of Article 4.
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，得停止其六個月以下原料、自用機器、設備保稅進口；情節重大者，並得廢止其保稅工廠登記： 一、不依第十一條、第十二條及第二十四條第一項及第三項規定設立帳冊，或未於使用前報請海關驗印或核可，或帳冊、表報填載不實，足以影響保稅物品年度結算之數量或補稅金額。 二、保稅帳冊、表報及憑證，不依第十三條第一項及第二項規定保管或有毀損缺頁等情事。 三、喪失第四條規定之保稅工廠登記條件。 四、事實上已停業（工）。 五、財務狀況不良，已有不能清償債務之事實。 六、未依第四條第五項規定辦理。
海關管理保稅工廠辦法第53條：保稅帳冊不實、喪失登記條件、停業等違規的處罰，最重可廢止保稅工廠登記。
若帳冊、表報填載不實足以影響保稅物品年度結算數量或補稅金額，海關除罰鍰外，情節重大者得廢止保稅工廠登記，等同喪失原料免稅進口資格。