Regulations Governing Customs Bonded Factories Article 27-1
The Bonded Factories shall obtain the prior approval of the supervising Customs and receive the supervision of Customs for its production of non-bonded goods.The “non-bonded goods” provided in the preceding paragraph refers to the goods produced by bonded warehouses using the materials imported from foreign countries or bonded areas and passing the customs with duty paid, or the materials purchased from the tax zones.
中文原文 海關管理保稅工廠辦法第27-1條
保稅工廠生產非保稅產品，應經監管海關核准及受海關監管。
前項所稱非保稅產品，指保稅工廠使用自國外進口或自保稅區輸入，並已辦理報關完稅之原料，或向課稅區採購之原料所產製之產品。
前項所稱非保稅產品，指保稅工廠使用自國外進口或自保稅區輸入，並已辦理報關完稅之原料，或向課稅區採購之原料所產製之產品。