Regulations Governing Customs Bonded Factories Article 29

In submitting applications for import, a Bonded Factory is not allowed to have raw materials, non-self-use machines and equipment which are ineligible for bonding as co-proclaimed listed as bonded materials. If such a discrepancy occurs, an application for import of foreign goods shall be completed, within 30 days beginning from the second day after customs clearance has been granted, applying to the supervising Customs for payment of import duties and taxes.
中文原文 海關管理保稅工廠辦法第29條
保稅工廠不得將非保稅原料及非自用機器、設備列為保稅物品報運進口。
如有誤列,應於放行之翌日起三十日內繕具報單,向監管海關申請補繳進口稅捐。

English translation for reference only; the Chinese text prevails. Not legal advice.