Management Regulations Governing Bonded Business in Technology Industrial Parks｜第 12 條｜園區管理｜Regulation｜In Force
第 三 章｜經濟部｜v1.0
Last Amended: 2023-11-17
Business entities’ bonded commodities shall be stored in order at fixed warehouses or locations; business entities shall assign numbers to the bonded commodities and prepare cards, in order to continually record the quantities of storage, withdrawal, and inventory, in case of inspections which may take place any time. If Customs allows the data to be computerized rather than to be recorded in the record cards, business entities shall continually input the incoming and outgoing data of bonded commodities into the computer for filing. Business entities are in charge of guarding the aforesaid warehouses and locations where the bonded commodities are stored. If any bonded commodities are released without permission, the provisions in Article 36 of this Statute would apply. When a business entity’ bonded commodities need to be temporarily stored in duty-levying areas due to any special reason, the business entity shall explain why, where and how long the commodities will be temporarily stored, as well as submit a floor plan where the commodities will be temporarily stored and a copy of the building use permit; in the case of rental, the business entity shall also submit a building lease, and then apply to the BIP or the branches for approval. Also, the business entity has to provide a certain amount of guarantees to Customs according to the related regulations of the Customs Act. Any import and export activities concerning the bonded commodities shall be recorded in record cards for reference, and the bonded commodities shall be retrieved within one year. When the bonded goods of a business entity are temporarily stored in other business entities, the business entity shall explain why, where and how long the commodities will be stored, as well as submit relevant certificates and documents to the BIP or the branches to apply for approval. The BIP or the branches will send a carbon copy of its approval to Customs, but the business entity is not required to provide a certain amount of guarantees to Customs. Business entities shall report to Customs when suspending their operation for 10 successive days or more.