Regulations Governing Customs Bonded Factories Article 50
While a Bonded Factory intends to take its bonded products out of the Factory for display, it shall prepare an "application for taking out and bringing in exhibits" and file the same together with relevant documents (such as the invitation from the sponsor of the exhibition etc.) with the supervising Customs for approval before taking the products out of the Factory.The bonded products may be displayed outside the factory premises for a period not exceeding six months, and application for extension of the period may be submitted to the Customs authorities together with a written explanation explaining the reasons. However, the entire period allowable shall not exceed one year.A label stating "this product is provided for display only" shall be pasted in a conspicuous place on the bonded products for exhibit.The bonded products for exhibit taken out from and returned to the Factory shall be recorded in a register book established for such purpose. For products taken out from the factory for display not returned to the Bonded Factory in accordance with the time limit set up in Paragraph Two above, the Bonded Factory shall prepare and submit an "application for export" for payment of duties and taxes, with ten (10) days after expiration of such time limit.
中文原文 海關管理保稅工廠辦法第50條
保稅工廠保稅產品出廠展列,應填具展覽品進出廠申請書,並檢附有關文件(如展覽單位之邀請函等),報請監管海關核准後提領出廠。
保稅產品出廠展列時間不得超過六個月,其需展期者,應以書面說明原因向海關申請,但合計期間以不超過一年為限。
展列之保稅產品應於明顯處加貼「本產品僅供陳列之用」之籤條。
展列之保稅產品進、出廠時,應登載於展列保稅產品進、出廠登記簿。
保稅產品出廠展列不依第二項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。
保稅產品出廠展列時間不得超過六個月,其需展期者,應以書面說明原因向海關申請,但合計期間以不超過一年為限。
展列之保稅產品應於明顯處加貼「本產品僅供陳列之用」之籤條。
展列之保稅產品進、出廠時,應登載於展列保稅產品進、出廠登記簿。
保稅產品出廠展列不依第二項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。