Regulations Governing the Establishment and Management of Bonded Warehouses Article 43
The deterioration of bonded goods occurred in the process of reconditioning may be written off after verification and confirmation by the Customs.As for waste materials produced in the process of the reconditioning of bonded goods, materials with a utilization value shall be imported without paying the tariff according to the laws, and those without a utilization value shall be destroyed under the supervision of the Customs.
中文原文 保稅倉庫設立及管理辦法第43條
保稅貨物於重整過程所產生之損耗，經海關核明屬實者，准予核銷。
保稅貨物於重整過程中所發生之廢料，有利用價值部分，應依法徵免稅捐進口；無利用價值者，由海關監督銷毀。
保稅貨物於重整過程中所發生之廢料，有利用價值部分，應依法徵免稅捐進口；無利用價值者，由海關監督銷毀。