Regulations Governing Customs Bonded Factories Article 11-1
The self-use machines and equipments of Bonded Warehouse that have been imported for 5 years and have exceeded the time listed on the “Revised Table of Service Life of Fixed Assets” from Executive Yuan may be deducted from the stock accounts by Bonded Warehouse and exempted from Customs supervision.The self-use machines and equipments of Bonded Warehouse that have been imported for 6 months and showed no signs of providing service of export, competent Customs shall ascertain the facts and require for improvement in limited time. Supervising customs may notify Bonded Warehouse that failed to improve performances within limited time with suitable reason to make deduction from stock accounts after paying the import taxes and duties.Where goods prescribed in the preceeding paragraphs with import regulations to follow; it will require agreement documents from competent authorities to proceed with de-booking.
中文原文 海關管理保稅工廠辦法第11-1條
保稅工廠之自用機器、設備，進口屆滿五年並逾行政院規定「固定資產耐用年數表」年限者，得由保稅工廠自行除帳，海關免列帳監管。
保稅工廠自用機器、設備，於進口後六個月內無外銷實績者，監管海關應查明實情並限期改善，無正當理由逾期未改善者，海關得通知保稅工廠補繳進口稅捐後除帳。
前二項貨物訂有輸入規定者，辦理除帳時應檢具主管機關同意文件。
保稅工廠自用機器、設備，於進口後六個月內無外銷實績者，監管海關應查明實情並限期改善，無正當理由逾期未改善者，海關得通知保稅工廠補繳進口稅捐後除帳。
前二項貨物訂有輸入規定者，辦理除帳時應檢具主管機關同意文件。