Management Regulations Governing Bonded Business in Technology Industrial Parks｜第 11 條｜園區管理｜Regulation｜In Force
第 三 章｜經濟部｜v1.0
Last Amended: 2023-11-17
Business entities’ ledgers for bonded commodities and reports shall be compiled according to the format prescribed by Customs, unless business entities acquire approval in advance from Customs. Business entities shall preserve the ledgers and reports for 5 years after annual inventory taking; related certificates shall be preserved for 3 years. After the end of inventory taking, business entities may apply for approval from Customs to preserve the aforesaid ledgers, reports, and relevant certificates in microfilms, tapes, floppy disks, CDs, or other electronic media in sequence for the prescribed period; the originals may be destroyed. However, if photocopies of the certificates and relevant documents are required when Customs is conducting legal investigations, business entities shall be responsible for providing the required documents. Customs, the BIP or the branches may send personnel to consult other ledgers, reports and certificates with official documents due to supervisory or auditing demands in addition to the bonded ledgers and reports, and business entities must not turn down the request.