Management Regulations Governing Bonded Business in Technology Industrial Parks｜第 8-1 條｜園區管理｜Regulation｜In Force
第 二 章｜經濟部｜v1.0
Last Amended: 2023-11-17
Business entities’ bonded commodities which belong to raw materials or materials (fuel) used for research and development or materials (fuel) not easy to be collected and discarded due to any special situation, except for goods from mainland China not announced to be importable with approval, if meeting any of the following regulations, applications may be applied in writing or via electronic transmission to Customs for approval of being deleted from the ledgers according to the quantity used: 1.Applications for raw materials or materials (fuel) used for research and development shall be applied to Customs for review as special cases. Approved applications shall have a validity period of one year from the day after the approval. 2.The prescribed period of use of the parts and accessories of machinery and equipment is below two years, and the unit price thereof is NT$80,000 or below. 3.Materials (fuel), after used, are exhausted or are not easy to be counted with the volume being 8 cubic centimeters or below, and the unit price thereof is NT$5,000 or below. 4.Applications for materials (fuel) of which the volume is more than 8 cubic centimeters or the unit price is more than NT$5,000 and which are necessary to be deleted from the ledgers according to the quantity used shall be applied to Customs for review as special cases. 5.Applications for materials (fuel) which, after used or , possess acute toxicity or corrosiveness itself shall be applied to Customs for review as special cases with explanations. For raw materials or materials (fuel) which are approved to be deleted from the ledgers according to the quantity used, business entities shall preserve the records of usage for 3 years for inspection by Customs, the BIP or the branches at any time. Raw materials or materials (fuel) which are found not to be used within a reasonable period after inspection shall be turned in to the national treasury and entered in the bonded ledgers for management. Raw materials or materials (fuel) in the 1st paragraph which are transported to duty-levying areas, if being of usable and able to be sold, the customs duties, commodity tax and business tax thereof shall be paid according to the cases of commodities released from the factory; if meeting the Regulations for Waste Materials of Business Entities in the Technology Industrial Parks, applications shall be applied to the BIP or the branches and handled in accordance with the said Regulations and relevant regulations.