Regulations Governing Customs Clearance for Goods in Logistics Centers Article 21
Any attrition of goods resulting from reconditioning and simple processing at the logistics center may, subject to verification by the Customs, be approved for write-off. Any waste thus generated that needs to be imported may, by law, be levied or exempted from taxes provided that the value of the waste falls under the bonded category or taxes have not been paid. Where the waste is of no value, it may be destroyed under the supervision of the Customs.
中文原文 物流中心貨物通關辦法第21條
物流中心貨物之重整及簡單加工,如有損耗,得經海關查明屬實後,准予核銷。
產生之廢料,如需進口,其屬保稅或未稅者,有利用價值部分,應依法徵免稅捐後進口,無利用價值部分,由海關派員會同監視銷毀。
產生之廢料,如需進口,其屬保稅或未稅者,有利用價值部分,應依法徵免稅捐後進口,無利用價值部分,由海關派員會同監視銷毀。