Regulations Governing Customs Bonded Factories Article 44-1
Sub-standard bonded products, by-products, scraps, waste and inactive stock of materials, self-use machine and equipment at a Bonded Factory are defined as follows:1. Sub-standard Bonded Products: Defective products that fail to meet the quality requirements of the clients but still possess all or part of the functions of the products and can still be sold.2. By-Products: Other products generated in the process of producing the target products.3. Scraps: Residual scraps and additional materials in the manufacturing process of the products that cannot be used by the Bonded Factory.4. Waste: Objects generated during the production process that cannot be used.5. Inactive Stock of Materials: Bonded raw materials that are not used due to change of production plans of the factory, change of product types, cancellation of overseas orders or sparse quantities, or bonded raw materials that have been in stock for more than six months.6. Scrapes of self-use machine and equipment: Unserviceable self-use machines and equipment in a bonded factory, provided that there is neither technology nor possibility whereby the self-use machine and equipment can be repaired or that the cost of repair does not meet the economic interest.
中文原文 海關管理保稅工廠辦法第44-1條
前條所稱保稅工廠保稅之次品、副產品、下腳、廢料、呆料及自用機器、設備廢品，定義如下：
一、次品：指產品存在缺陷或瑕疵，致未達客戶品質要求，但仍具備產品全部或部分功能，仍可供銷售者。
二、副產品：指在生產目標產品過程中，附帶產出之其他產品。
三、下腳：指產品在製造過程中，殘留之渣滓、邊料等，且為保稅工廠不能利用者。
四、廢料：指生產過程中，所產生不堪使用之物品。
五、呆料：指因工廠生產計畫變更、產品類型變更、國外訂單取消、數量確屬零星等原因而不予使用，或庫存期間已逾六個月之保稅原料。
六、自用機器、設備廢品：指保稅工廠不堪使用之自用機器、設備，其技術上已不存在修復可能性，或修復所需費用在經濟利益上顯不相當者。
一、次品：指產品存在缺陷或瑕疵，致未達客戶品質要求，但仍具備產品全部或部分功能，仍可供銷售者。
二、副產品：指在生產目標產品過程中，附帶產出之其他產品。
三、下腳：指產品在製造過程中，殘留之渣滓、邊料等，且為保稅工廠不能利用者。
四、廢料：指生產過程中，所產生不堪使用之物品。
五、呆料：指因工廠生產計畫變更、產品類型變更、國外訂單取消、數量確屬零星等原因而不予使用，或庫存期間已逾六個月之保稅原料。
六、自用機器、設備廢品：指保稅工廠不堪使用之自用機器、設備，其技術上已不存在修復可能性，或修復所需費用在經濟利益上顯不相當者。