Regulations Governing Customs Bonded Factories Article 46
The raw materials and items requiring processing imported by a bonded factory may, upon the supervising Customs authority’s approval of the application filed by the bonded factory, be shipped out of the factory for processing and the off-factory processing shall be limited to the level of semi-product to the extent that the raw materials contained in the processed product are still identifiable, nevertheless, if the quantity of products produced by the bonded factory exceeded the authorized production capability, and the bonded factory has in advance undertaken, in writing, to be responsible for having the finished products to be processed from the raw materials and items requiring processing out of its own factory exported or selling to other bonded factories or an enterprise in the Science Park, Technology Industrial Park, Agricultural Technology Park or Free Trade Zone in its own name after the completion of off-factory processing, the bonded factory may apply to the supervising Customs for granting a special approval to permit it to have the raw materials and items requiring processing shipped out of the factory for processing into finished products.For off-factory processing, as referred to in the preceding paragraph, the bonded factory shall prepare in advance an application for off-factory processing stating the name, address, unified serial number, and factory registration number of the processing plant (in the case of a natural person, his name, address and I.D. card number), the name and quantity of raw materials to be used and of the processed products and the scheduled period of processing, and submit the same together with a list of raw materials to be used for off-factory processing and the off-factory processing agreement to the supervising Customs for approval. Upon approval, the bonded factory shall fill out the off-factory processing record cards duly authenticated and stamped by Customs and release the materials in one lot from the factory, or fill out the said record cards and release the materials by lots, subject to the approved categories, quantities and period of processing. However, for out-of-factory processing cases entrusted by the bonded factory to other branches of the bonded factory, other related certification documents may be attached instead of the contract.Bonded raw materials imported from foreign countries or purchased from other bonded factories or an enterprise within the Science Park, Technology Industrial Park, Agricultural Technology Park or Free Trade Zone may, with the approval of the supervising Customs, be shipped directly to the processing place for off-factory processing. However, the raw materials shall be processed into semi-finished goods only and then re-transported to the bonded factory.Raw materials added in the course of off-factory processing by the processing establishment shall not be eligible for tax refund. However, if the processing establishment is a bonded factory, it may apply for deduction from the additional raw materials from its raw material stock account.In case the quantities of bonded raw materials or processed products used in off-factory processing are not consistent with the quantities released from the bonded factory due to attrition, Customs shall identify the cause thereof and handle the case in accordance with these Regulation and other relevant laws and ordinances. For processing operation with complicated procedures, the bonded factory or the processing establishment shall submit relevant information in advance for examination and approval.The duration of off-factory processing shall be limited to a period of not more than six (6) months from the date following the day on when the off-factory processing case is approved by the supervising Customs. However, under special situation an application for extension of the aforesaid time limit may be filed with the Customs authority for approval prior to the expiry of the original time limit, but the length of extension shall be limited to a period of not longer than three months and that only one extension shall be allowed. In the event that the product(s) are not returned to the bonded factory within the fixed duration, a supplemental payment of customs duties and taxes shall be filed within ten (10) days after expiry of said duration, and the product(s) involved shall be included in the quantity of bonded products allowed for domestic sale.
中文原文 海關管理保稅工廠辦法第46條
保稅工廠進口保稅之原料或加工品，得申請監管海關核准後運出廠外加工，並以加工至半成品且該加工品以仍能辨別其所加工之原料者為限。
但保稅工廠所生產之保稅產品已超過工廠產能，且其事先已具結負責以自己名義將運出廠外加工之保稅產品逕行出口或售與其他保稅工廠、科學園區園區事業、科技產業園區區內事業、農業科技園區園區事業或自由港區事業再加工出口者，得申請監管海關專案核准其運出廠外加工至成品。
前項廠外加工，應由保稅工廠先繕具出廠加工申請書，載明加工廠商名稱、地址、公司統一編號及工廠登記編號（其為自然人者，姓名、地址及身分證統一編號）、使用原料及加工品名稱、數量以及加工期限等，並檢附廠外加工品用料清表及合約向監管海關申請核准後，填具已經海關驗印之廠外加工紀錄卡一次辦理出廠，或在所核准之種類、數量及加工期限範圍內，逐批填具廠外加工紀錄卡，分批出廠。
但保稅工廠委託所屬同一法人其他分廠之廠外加工案件，得檢附其他相關證明文件代替合約。
保稅工廠自國外進口或自其他保稅工廠、科學園區園區事業、科技產業園區區內事業、農業科技園區園區事業及自由港區事業購買之保稅原料，得申請監管海關核准，直接運至加工場所，進行廠外加工，其加工並以加工至半成品且須運回保稅工廠為限。
廠外加工由加工廠所添加之原料，不得申請退稅。
但加工廠為保稅工廠者，得申請除帳。
運出廠外加工保稅之原料或加工品，如發生損耗致與運出數量不符時，應由海關查明原因，依照本辦法及其他有關法令規定處理。
其加工過程較為複雜者，保稅工廠或加工廠商應事先提供資料，以供查核。
廠外加工之期限，以經監管海關核准廠外加工之翌日起六個月為限。
但有特殊情形者，得於期限屆滿前，申請海關核准延長，其延長期限不得超過三個月，並以一次為限。
不依規定期限運回工廠者，應於期限屆滿之翌日起十日內繕具報單補稅。
但保稅工廠所生產之保稅產品已超過工廠產能，且其事先已具結負責以自己名義將運出廠外加工之保稅產品逕行出口或售與其他保稅工廠、科學園區園區事業、科技產業園區區內事業、農業科技園區園區事業或自由港區事業再加工出口者，得申請監管海關專案核准其運出廠外加工至成品。
前項廠外加工，應由保稅工廠先繕具出廠加工申請書，載明加工廠商名稱、地址、公司統一編號及工廠登記編號（其為自然人者，姓名、地址及身分證統一編號）、使用原料及加工品名稱、數量以及加工期限等，並檢附廠外加工品用料清表及合約向監管海關申請核准後，填具已經海關驗印之廠外加工紀錄卡一次辦理出廠，或在所核准之種類、數量及加工期限範圍內，逐批填具廠外加工紀錄卡，分批出廠。
但保稅工廠委託所屬同一法人其他分廠之廠外加工案件，得檢附其他相關證明文件代替合約。
保稅工廠自國外進口或自其他保稅工廠、科學園區園區事業、科技產業園區區內事業、農業科技園區園區事業及自由港區事業購買之保稅原料，得申請監管海關核准，直接運至加工場所，進行廠外加工，其加工並以加工至半成品且須運回保稅工廠為限。
廠外加工由加工廠所添加之原料，不得申請退稅。
但加工廠為保稅工廠者，得申請除帳。
運出廠外加工保稅之原料或加工品，如發生損耗致與運出數量不符時，應由海關查明原因，依照本辦法及其他有關法令規定處理。
其加工過程較為複雜者，保稅工廠或加工廠商應事先提供資料，以供查核。
廠外加工之期限，以經監管海關核准廠外加工之翌日起六個月為限。
但有特殊情形者，得於期限屆滿前，申請海關核准延長，其延長期限不得超過三個月，並以一次為限。
不依規定期限運回工廠者，應於期限屆滿之翌日起十日內繕具報單補稅。