Regulations Governing Customs Bonded Factories Article 56
In case a Bonded Factory is found to have moved, smuggled or falsely reported bonded items as imported or exported, or in or out of the factory, or to have sold bonded goods, raw materials ,or self-use machinery/equipment on the domestic market without the permit, it shall be considered as in violation of the provisions of the Customs Preventive Statute.
中文原文 海關管理保稅工廠辦法第56條
保稅工廠有搬移、私運或虛報保稅物品進、出口或進、出廠或未經核准擅自將保稅產品、原料或自用機器、設備出廠等觸犯海關緝私條例之情事者，依該有關規定處分。