Management Regulations Governing Bonded Business in Technology Industrial Parks｜第 9 條｜園區管理｜Regulation｜In Force
第 三 章｜經濟部｜v1.0
Last Amended: 2023-11-17
Business entities shall prepare ledgers for raw materials, materials (fuel), finished products, machinery and equipment for own use, and goods in transit, and present the ledgers to Customs for stamping. After stamping, business entities shall record the incoming and outgoing quantities of products, warehouse inventory, status of machinery and equipment for own use, and other conditions in details according to the regulations prescribed by Customs, in order to provide the records for inspection by Customs, the BIP or the branches at any time. Business entities that computerize the aforesaid ledgers shall input the relevant incoming and outgoing data into the computer for filing according to the specific time limit, and print out substitute monthly reports for the ledgers by the 20th day of the following month for reference. The substitute reports for ledgers, as mentioned above, may be produced via electronic media after Customs gives its approval, and shall be sent to Customs for reference within the time limit prescribed above. The non-bonded raw materials imported by business entities, if they can be mutually replaced with other bonded raw materials, shall also be entered in the original ledgers for management, and shall be listed separately in the annual balance sheet to be combined for computation purposes.