Regulations Governing Customs Bonded Factories Article 49
Manufacturing establishment performing processing contract for a Bonded Factory shall have an area to be used exclusively for storage of bonded raw materials and processed products and shall at all times establish and maintain stock record cards for recording quantities of in-coming, out-going and in-stock bonded items for inspection and audit by Customs.If the manufacturing establishment performing processing contract in the preceding Paragraph has used a computer to control the deposit, withdraw and stock quantity of bonded goods for online inspection and audit by Customs, it may be exempt from setting up the record cards.
中文原文 海關管理保稅工廠辦法第49條
代保稅工廠加工之廠商應設置專區存儲保稅原料及加工品，並應設置帳卡隨時記錄保稅物品之存入、領出及結存數量，以備海關查核。
前項加工廠商已採電腦連線控管保稅物品之存入、領出及結存數量，供監管海關線上查核者，得免設置帳卡。
前項加工廠商已採電腦連線控管保稅物品之存入、領出及結存數量，供監管海關線上查核者，得免設置帳卡。