Management Regulations Governing Bonded Business in Technology Industrial Parks｜第 8 條｜園區管理｜Regulation｜In Force
第 二 章｜經濟部｜v1.0
Last Amended: 2023-11-17
Business entities shall produce a bill of materials used per unit of various products (hereinafter referred to as the bill of materials) in duplicate, and send it to Customs for reference within a month after applying to Customs for taking over and inventorying, or after manufacturing new products, and before the products are sent out of the Parks; Customs may perform an inspection and request a manufacturing process statement and relevant documents if necessary. If the products are shipped out of the Parks before the bill of materials is sent to Customs, the products will not be deleted from the ledgers. However, if the commodities are samples, or if, for any special reason, business entities have reported to Customs for reference with relevant certificates before export, and then sent the required documents to Customs for reference within a month from the day after the export, then the products will not be subject to this restriction. After receiving the bill of materials, Customs shall return one copy to the business entities as the proof for writing off in the tax account, and retain the other copy. If there is any change in the original bill of materials, business entities shall produce a new bill in which the reference or approval number of the original document is listed after the alteration, and send the new bill to Customs for reference. The time limit for delivering the new bill is the same as the stipulation in the 1st paragraph. If the raw materials used by business entities have similar nature and functions and thus can be used interchangeably, the business entities shall clearly indicate the materials in the bill of materials and submit the bill to Customs for reference; combined clearance will then be allowed at the end of the fiscal year. When business entities write off bonded raw materials for their products, the materials shall be deleted from the ledgers according to the quantity listed in the bill of materials that has been submitted for reference or has been approved. Any leftover bits and pieces and waste materials generated during the production process, if no attrition rate is listed in the material consumption of the bill of materials or if no approval has been gained, may be verified and written off in the bonding raw material accounts after being destroyed under joint supervision of the BIP or the branches, Customs and taxing authorities. The bill of materials is valid for three years, starting from the date when Customs gives its approval; business entities shall send a new bill to Customs for reference prior to the expiration of the valid period. The bill of materials may be produced and filed in the form of electronic media, as approved by Customs.