Regulations Governing Customs Bonded Factories Article 24

The Bonded Factories shall obtain the prior approval of the competent Customs and under its supervision for conducting the product inspection, testing, repair, maintenance or the operating software installation required for these businesses mentioned above; and the account book for keeping those service record is required to have prior approval and verification stamp from Customs.The imported product referred to in the preceding paragraph shall be re-exported within six months following the next day of its release. However, upon written request with specified reasons, the competent Customs may grant an extension of another six months for re-exportation. Once the product fails to be re-exported within the time limit, a formal entry shall be declared and with payment of duty and taxes to Customs within ten days from the due date.In the case where bonded materials have been used for maintenance of the bonded product referred to in Paragraph 1, the bonded materials and the components used for maintenance shall be listed in a reference table and reported to the competent Customs prior to the product been re-exported or moved out of bonded factory. The bonded materials and components shall not be deducted from the account books if failed, or over the time limit, to be reported to Customs. Where any components disassembled from the product shall be recorded in an exclusive account book, Paragraphs 1 and 2 of Article 44 shall apply mutatis mutandis.