Regulations Governing Customs Bonded Factories Article 11
A bonded factory shall set up separate sets of books and ledgers for raw materials, finished products and self-use machines and equipment, recording in detail the quantities of raw materials and finished products received by and released from the warehouses, and quantities being kept in the warehouse. If Customs deems it necessary, the bonded factory shall also keep dynamic records of semi-finished products and products under processing in order to furnish the same to the supervising Customs for inspection from time to time.For books and ledgers, off-plant processing record cards and factory release slips of a bonded factory referred to in the preceding paragraph of this Article which are processed by computers, relevant data therein should be input into the computer for establishing computer files within the time limit as specified in Article 18 hereof for inspection by Customs from time to time. The bonded factory shall also make printouts of monthly report of substitute raw materials, finished products and self-use machines and equipment, off-plant processing record cards and factory release slips of a bonded factory before the twentieth of the ensuing month for verification by Customs.The above-mentioned books, ledgers and monthly reports may be, with Customs approval, stored in electronic media for reference.The off-plant processing record cards and factory release slips in Paragraph 1 of this article of a bonded factory which is handled with human manner shall be submitted to Customs for verification and stamping before the use thereof.If the raw materials imported or purchased domestically by a bonded factory for processing of export goods are not of bonded raw materials and may be interchangeable with other bonded raw materials, they should be entered in the account books maintained for raw materials and placed under control.The raw materials mentioned in Paragraph 6 of the preceding Article and products made therefrom shall be separately recorded on their stock accounts for Customs audits.The records of movement of raw materials and products among bonded factories referred to in Paragraph 5 of Article 6, with prior consent of competent Customs, shall be kept in the account books separately and accumulatively for raw materials, semi-products, finished products, of the bonded factories concerned respectively. The records of movement and inventories in detail shall be recorded on factory-basis and ready for Customs audit. In addition, the annual inventory of all bonded factories concerned shall be integrated. However, any bonded factory that has set up its account books for both raw materials and finished products with an exclusive column for keeping record of the movement, with prior approval of competent Customs, is not required to set up additional account books for keeping those records.The provisions set forth in Paragraphs 2 and 3 shall apply mutatis mutandis on the application of the preceding paragraph.
中文原文 海關管理保稅工廠辦法第11條
保稅工廠應以廠為單位，分別設立原料帳冊、成品帳冊及自用機器、設備帳冊，詳細記錄進出數量、結存數量等動態資料。
如海關認為必要者，並應設立半成品及在製品之動態紀錄，以供監管海關隨時查核。
前項之帳冊、保稅工廠廠外加工紀錄卡及出廠放行單，以電腦處理者，應將有關資料依第十八條規定之期限輸入建檔，以備海關隨時查核，並按月印製替代原料帳冊、成品帳冊及自用機器、設備帳冊、廠外加工紀錄卡及出廠放行單使用明細之表報，次月二十日前印妥備查。
前項之帳冊及使用明細之表報，得經監管海關核准以電子媒體儲存備查。
保稅工廠廠外加工紀錄卡及出廠放行單，以人工登帳方式處理者，使用前均應報請海關驗印。
保稅工廠進口或國內採購供加工外銷用之非保稅原料，如係可與其他保稅原料相互替代流用者，應一併登列於原料帳，納入管理範圍。
前條第六項之原料及其產製品，應分別設置獨立原料及成品帳冊，以備監管海關查核。
第六條第五項但書之各保稅工廠間，得經轄區監管海關核准實施提撥作業，並應以廠為單位，依提撥物品性質分別設立原料、半成品、成品提撥帳冊及提撥總帳，詳細記錄提撥物品之撥出、撥入及提撥結存數量，以備海關查核，年度結算時各保稅工廠應合併辦理結算。
但依第十二條規定於原料、成品帳已增設提撥專屬欄位供登載者，得免設立原料、成品提撥帳冊。
前項提撥帳冊準用第二項及第三項規定。
如海關認為必要者，並應設立半成品及在製品之動態紀錄，以供監管海關隨時查核。
前項之帳冊、保稅工廠廠外加工紀錄卡及出廠放行單，以電腦處理者，應將有關資料依第十八條規定之期限輸入建檔，以備海關隨時查核，並按月印製替代原料帳冊、成品帳冊及自用機器、設備帳冊、廠外加工紀錄卡及出廠放行單使用明細之表報，次月二十日前印妥備查。
前項之帳冊及使用明細之表報，得經監管海關核准以電子媒體儲存備查。
保稅工廠廠外加工紀錄卡及出廠放行單，以人工登帳方式處理者，使用前均應報請海關驗印。
保稅工廠進口或國內採購供加工外銷用之非保稅原料，如係可與其他保稅原料相互替代流用者，應一併登列於原料帳，納入管理範圍。
前條第六項之原料及其產製品，應分別設置獨立原料及成品帳冊，以備監管海關查核。
第六條第五項但書之各保稅工廠間，得經轄區監管海關核准實施提撥作業，並應以廠為單位，依提撥物品性質分別設立原料、半成品、成品提撥帳冊及提撥總帳，詳細記錄提撥物品之撥出、撥入及提撥結存數量，以備海關查核，年度結算時各保稅工廠應合併辦理結算。
但依第十二條規定於原料、成品帳已增設提撥專屬欄位供登載者，得免設立原料、成品提撥帳冊。
前項提撥帳冊準用第二項及第三項規定。