Regulations Governing Customs Bonded Factories Article 2
For bonded goods imported/exported (including those regarded as imports/exports) by a customs bonded factory, the customs may, depending upon the grades of such goods and in accordance with relevant provisions, increase or decrease the examination sampling rates thereof or exempt such goods from customs examination.
中文原文 海關管理保稅工廠辦法第2條
保稅工廠進出口（包括視同進出口）保稅貨物，海關得視其等級依有關規定增減查驗比率或予以免驗。