Regulations Governing Customs Bonded Factories Article 33-1

When bonded items of bonded factory in bond stock and store the logistics centre, bonded warehouse or stored items returned to the supplier, it’s clears customs formality is gone through in accordance with item 1 and 2 regulation of preceding article.The bonded items in the preceding paragraph enter to store the logistics centre or private bonded warehouse besides return, must apply to examine item by item and are dispatched from the factory and entered account according to the invoice, packing list and relevant evidential documents to submit a monthly report not later than the fifteenth (15th) day of the following month.
中文原文 海關管理保稅工廠辦法第33-1條
保稅工廠之保稅物品進儲物流中心、保稅倉庫或進儲之物品發生退貨時,其通關手續依前條第一項及第二項規定辦理。
前項保稅物品進儲物流中心或屬自用之保稅倉庫,除退貨外,得向海關申請先憑發票、裝箱單及相關文件點驗出廠並登帳,於次月十五日前按月彙報。

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