Regulations Governing Customs Bonded Factories Article 28
In importing raw materials, self-use machines and equipments, a Bonded Factory shall prepare an application for importation of raw materials and apply for Customs clearance in accordance with the procedures applicable to ordinary goods. Customs may, as it deems necessary, send Customs official(s) to examine and inspect the imported raw materials at the premises of the Bonded Factory.Before importing the self-use machines and equipment stated in the preceding paragraph, information such as the name of the machinery, model number, product specification, quantity (units) and other related documents (such as catalogue, use description, machine disposition plan, machine installation plan, procedures of manufacturing bonded goods, etc.) shall be provided to the Customs for inspection. And only with customs approval will the related duty exemption provisions be applicable.
中文原文 海關管理保稅工廠辦法第28條
保稅工廠進口原料、自用機器、設備應繕具報單依照一般貨物進口規定辦理通關手續。
海關於必要時，得派員在保稅工廠內辦理查驗。
前項自用機器、設備，進口前應檢附機器設備名稱、型號、規格、數量（單位）及其他相關文件（例如型錄、用途說明、生產機器配置平面圖、廠區安裝配置圖、生產保稅產品製造程序說明書等），經監管海關准予備查，始得適用相關免稅規定。
海關於必要時，得派員在保稅工廠內辦理查驗。
前項自用機器、設備，進口前應檢附機器設備名稱、型號、規格、數量（單位）及其他相關文件（例如型錄、用途說明、生產機器配置平面圖、廠區安裝配置圖、生產保稅產品製造程序說明書等），經監管海關准予備查，始得適用相關免稅規定。