Regulations Governing Customs Bonded Factories Article 30-1

If the sample of finished goods imported by the bonded factory needs to be re-exported, it may be handled in accordance with Article 52 of the Customs Act, and if the bonded factory promises to re-export the goods within 6 months after its release by providing an affidavit, the guarantee equivalent to the amount of the tax can be exempted. If the aforementioned goods is not re-exported within the aforementioned period, an application for payment of duty shall be submitted within 10 days following the expiration of the period.The bonded factory shall record the sample of finished goods as referred to in the preceding Paragraph in the books and ledgers for customs inspection and shall not cut or destroy the goods before re-export.