Regulations Governing Customs Bonded Factories Article 41

While the domestic sales subject to supplementary payment of duties and dues as referred to in Article 40 are made, the Bonded Factory may apply to the supervising Customs for approval of monthly report thereof in accordance with the following provisions:1. To provide monetary security in an appropriate amount, with said amount to be adjustable by Customs in accordance with actual requirement.2. To establish a register for monthly reportable domestic sales, and record therein, in the sequence of output from the Factory and prior to delivering the goods from the Factory, the date of each lot of domestic sale, the description, specifications, and quantity of goods and the estimated amount of payable duties and taxes. The goods, its amount shall be within the monetary security provided, may then be taken out of the bonded warehouse in advance for delivery.3. To prepare an application for import of foreign goods not later than the fifteenth (15th) day of each calendar month for the goods sold domestically in the preceding month, and apply for supplementary assessment and payment of duties and taxes in accordance with Paragraph 2 of Article 40.