Management Regulations Governing Bonded Business in Technology Industrial Parks｜第 13 條｜園區管理｜Regulation｜In Force
第 三 章｜經濟部｜v1.0
Last Amended: 2023-11-17
After the approval given by Customs and prior to the implementation of ledgers management, business entities shall set a date for inventory taking, and contact Customs for joint inventory taking. However, the joint inventory taking with Customs may be exempted after verification by Customs when the inventory is taken by a commissioned certified accountant with his or her signature as the certification. The raw materials, work in process, semi-finished products, finished products, goods in transit, and machinery and equipment for own use that require inventory taking according to the provision in the previous paragraph shall be categorized as bonded commodities for control and management. Nevertheless, business entities may apply for changing the category of the above items to non-bonded commodities at Customs with relevant documents or certificates. Business entities shall take inventory annually, and compile inventory lists for bonded raw materials, work in process, semi-finished products, finished products, goods in transit, and machinery and equipment for own use prior to the annual inventory taking, as a reference for inspection. Customs, the BIP or the branches may take inventory at any time, as they deem necessary. The aforesaid inventory shall be taken jointly with the personnel dispatched by Customs, unless business entities have applied in advance for approval from Customs to commission a certified account to take inventory and sign his or her name for certification. When the bonded goods are approved to be temporarily stored in duty-levying areas, or cannot be retrieved on the inventory date due to contracted processing, the business entities shall fill in an application form, stating the address where the goods are temporarily stored, or the name of the processor and the place where processing is done, and submit a list of commodities to apply to Customs for the out-of-Park (factory) inventory at least 14 days prior to the inventory date. The date of annual inventory taking shall not be less than 10 months at minimum, and no more than 14 months at maximum from the previous annual inventory taking, except when business entities have obtained approval from Customs to advance or postpone the date of inventory taking for specific reasons. If any mistake is found after the inventory taking, business entities shall apply for reexamination at Customs within 14 days following the day of inventory taking, and before the commodities are used; no application will be accepted past the time limit. In the event that the imported bonded commodities which are cleared through Customs prior to the date of inventory taking cannot be transported into factories for inventory taking for some reason, business entities shall, within 7 days following the day of withdrawal, present the original import declaration form and a supplementary inventory list to Customs to apply for supplementary inventory. Such commodities shall be included in the inventory list for the current year through application after supplementary inventory.