Regulations Governing Customs Bonded Factories Article 39
When another firm or factory or trading company applies to Customs for export of the bonded products of a Bonded Factory, the provisions of Article 34 shall be applicable and moreover, it shall be explicitly stated on the export application that "This shipment of goods is supplied by xxx Bonded Factory. Except that the said Bonded Factory may file a request for settlement of account, the export firm or factory may not apply for refund of duties and taxes". After such products have been exported, the export application shall be delivered to the Bonded Factory for deletion from the account.
中文原文 海關管理保稅工廠辦法第39條
保稅工廠之保稅產品由其他廠商或貿易商報運出口者，應依第三十四條之規定辦理，並於出口報單上載明「本批貨物由xxx保稅工廠供應，除該保稅工廠得申請除帳外，出口廠商不得申請退稅」字樣，於出口後交由保稅工廠除帳。