Regulations Governing Customs Bonded Factories Article 25
The supervising Customs may send Customs officials to a Bonded Factory for auditing or performing following functions:1. Check and examine the progress of production operations, stock in warehouses for raw materials and warehouses for finished products, management situation of self-use machines and equipment, as well as books and statements of the Bonded Factory.2. Audit the schedule of raw materials use per unit of products compiled by the Bonded Factory and the schedule of raw materials used on non-bonded goods, and examine reports and statements prepared in annual inventory.3. Conduct, jointly with the Bonded Factories, periodic or non-periodic inventories on bonded items.4. Supervise the destruction of by-products, self-use machines and equipment and substandard products of the Bonded Factory authorized for destruction by special approval.5. Provide assistance and guidance to a newly established or poorly managed Bonded Factory requiring enhanced control and supervision.6. Audit and inspect other activities relating to the control and supervision over the Bonded Factory.
中文原文 海關管理保稅工廠辦法第25條
監管海關得派員前往保稅工廠稽核或辦理下列事項：
一、查核保稅工廠生產情形，原料、成品倉庫之存量，自用機器、設備管理情形，及保稅工廠之帳冊與表報。
二、稽核保稅工廠產品單位用料清表、非保稅產品使用原料項目清表及審核盤存各項報表。
三、會同保稅工廠盤查保稅物品。
四、監督銷毀保稅工廠之副產品及經專案核准銷毀之自用機器、設備、次品或呆料。
五、輔導新成立或經營管理欠佳，須加強監管之保稅工廠。
六、稽核其他有關監督保稅工廠之業務。
一、查核保稅工廠生產情形，原料、成品倉庫之存量，自用機器、設備管理情形，及保稅工廠之帳冊與表報。
二、稽核保稅工廠產品單位用料清表、非保稅產品使用原料項目清表及審核盤存各項報表。
三、會同保稅工廠盤查保稅物品。
四、監督銷毀保稅工廠之副產品及經專案核准銷毀之自用機器、設備、次品或呆料。
五、輔導新成立或經營管理欠佳，須加強監管之保稅工廠。
六、稽核其他有關監督保稅工廠之業務。