Regulations Governing Customs Bonded Factories｜第 54 條｜關務｜Regulation｜In Force
第 六 章｜財政部｜v1.0
Last Amended: 2022-09-16
本條規範保稅物品流向管理的違規：出廠未填出廠放行單、出口後未運抵出口地海關或數量短少、進口提領後未運抵保稅工廠、保稅物品無故短少逾帳載結存3%等。海關得警告、罰6千至3萬元並限期改正。保稅物品的流向勾稽是海關監管重點，短少即可能被視為擅自內銷而補稅處罰。
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 six months : 1. No factory release certificate has been prepared and issued in accordance with Paragraph 2 of Article 17 at the time when releasing goods from the Factory. 2. Bonded items for export released from the Factory were not transported to the port exportation according to Article 34 or there was a shortage in the quantity of such items upon arrival at the port of exportation. 3. Imported bonded items were not transported in accordance with Paragraph 1 of Article 28 to the Bonded Factory after having been taken out from the warehouses at the place of importation. 4. There was a shortage in the quantity of any bonded item being stored in warehouse without proper reason, and the shortage exceeds three (3) percent of the total booked quantity in stock. 5. The cumulative amount of duties and taxes either payable or recordable on credit involved in the cases of supplementary payment or recording of duties and taxes to be reported on a monthly basis in accordance with Article 41 has exceeded the total amount of security provided (by the Bonded Factory). 6. In case the Customs approved bonded goods subject to the time limit for shipping back fail to be shipped back to the bonded factory within the said time limit.
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，得停止六個月以下原料保稅進口： 一、物品出廠時未依第十七條第二項規定填具出廠放行單。 二、出口保稅物品，於出廠後未依第三十四條規定運抵出口地海關或數量短少。 三、進口保稅物品於進口地提領出倉後未依第二十八條第一項規定運抵保稅工廠。 四、保稅物品無故短少，其短少數量逾帳載結存數量百分之三。 五、依第四十一條規定辦理按月彙報補稅或記帳之案件，其累計應納稅費或應辦記帳稅費超過所提供之擔保。 六、經海關核准且訂有運回期限之保稅物品，逾期未運回。
海關管理保稅工廠辦法第54條：保稅物品出廠未填放行單、出口未運抵、短少逾3%等違規處罰解析。
保稅物品無故短少且逾帳載結存數量3%者即屬違規，海關得警告、罰鍰並限期改正，短少部分通常還須補徵稅費。