Regulations Governing Customs Bonded Factories Article 41-1
Where the self-use machines and equipment which have not been deducted from stock account are sold to traders in the taxed areas, a declaration is required and customs duties shall be paid based on actual transaction value.
中文原文 海關管理保稅工廠辦法第41-1條
未除帳之保稅工廠自用機器、設備，售與課稅區廠商，應繕具報單，依實際交易價格繳納關稅。