Regulations Governing Customs Bonded Factories Article 48
If a bonded factory ships re-imported bonded product out of the factory for maintenance or repairs with the approval of the monitoring Customs, the provisions of Article 46 shall be applicable mutatis mutandis. Unless it is approved in advance for direct export, a form on tax payment shall be filled out within ten days beginning from the second day of expiration and the product shall be categorized as part of domestic sales.
中文原文 海關管理保稅工廠辦法第48條
保稅工廠復運進口之保稅外銷品得經監管海關核准運出廠外維護、修理，並準用第四十六條規定辦理。
未依規定辦理者，除事先經核准並以逕行復運出口者外，應於期限屆滿之翌日起十日內繕具報單補稅。
未依規定辦理者，除事先經核准並以逕行復運出口者外，應於期限屆滿之翌日起十日內繕具報單補稅。