Regulations Governing Customs Bonded Factories Article 30
Where raw materials imported by a Bonded Factory or self-use machine and equipment are to be re-exported on account of return, replacement or other reasons, the bonded Factory shall prepare and submit an application for re-export of raw materials applying for Customs clearance in accordance with the procedures applicable to ordinary goods.
中文原文 海關管理保稅工廠辦法第30條
保稅工廠進口原料、自用機器、設備因退貨、調換或其他原因復運出口者，應繕具報單依照一般復運出口貨物出口之規定辦理通關手續。