Regulations Governing Customs Bonded Factories Article 6
An applicant applying for registration as a bonded factory shall submit the following documents to the Customs authority in the district where the factory is located:1. Application form: The application form should state the company name, the unified serial number, the factory registration number, company address, capital stock, name and ID Card number of the responsible person, telephone number and factory address. Those who have not completed the factory registration may submit the factory registration application certificate first instead of the factory registration number, and after the competent authority approves the factory registration, Customs shall make corrections before proceeding with the survey in accordance with Paragraph 1 of Article 7.2. The original and a photocopy of the concession permit, if a concession is required to operate the applicant’s business.3. One copy each of the Articles of Incorporation and a roster of the Board of Directors and Supervisors.4. One copy of the product list.5. One copy each of the lay-out plans of the factory, warehouses, storage for bulky and heavy raw materials, and production machinery and equipment.6. Registration card of the seal of the bonded factory.7. A brochure of products production procedures and a set of relevant information regarding the name and quantity of raw materials to be use in each individual step of the production process and the raw-material and other material control system established by the factory.8. The CPA-certified financial statements for the previous three years (for a company established for less than three years, the period shall be the duration of its existence).9. The bonded warehouse plant building use permit, building title deed, land title deed, together with their photocopies; the lease agreement and the photocopies relating to the plant building(s) leased by the bonded factory and a letter of undertaking issued by the owner(s) of such leased plant building(s) stating therein the consent of the owner(s) that upon deactivation of the said bonded factory, the bonded goods shall remain in storage in such plant building(s)/warehouse(s) for a period of at least six (6) months so as to provide the supervising Customs sufficient time to settle all matters relating to the bonded goods, provided that the plant building is rented.For those applying for registration as a bonded factory before Customs approval and registration, if there is a need to import self-use machines or equipment beforehand, it may go through Customs clearance by applying for a temporary factory supervision number and paying the import tax deposit.After the effective date of the merger or division and before Customs approval and registration, where a bonded factory is dissolved as a result of merger or division in accordance with laws and regulations, and the surviving company or the newly incorporated company applies for registration as a new bonded factory, it may go through Customs clearance by applying for a temporary factory supervision number and paying the import tax deposit to import raw materials or self-use machines or equipment.The deposit in the preceding two paragraphs may be applied for a refund to Customs after it is approved to be registered as a bonded factory; if it is not approved to be registered as a bonded factory, Customs may offset the deposit in the preceding paragraph against related import taxes and fees.An applicant having two or more factories may apply for registration of one or more factories as bonded factories by separate application. However, while a mutual support relation of raw materials exists between those factories or the factories are involved in an integrated production procedure in the course of manufacturing finished products for export sales, the applicant may not apply for registration only a portion or some of the factories involved in such integrated production procedure as bonded factories.
中文原文 海關管理保稅工廠辦法第6條
申請登記為保稅工廠者，應檢具下列文件，向工廠所在地海關辦理：
一、申請書：應載明公司名稱、統一編號、工廠登記編號、公司地址、資本額、負責人姓名、身分證統一編號、電話號碼及工廠地址。
尚未完成工廠登記者，得先檢具工廠登記申請證明文件代替工廠登記編號，並於主管機關核准工廠登記後，海關依第七條第一項規定辦理勘查前予以補正。
二、特許營業證及其影本各一份；非特許事業者，免送特許營業證。
三、公司章程及董監事名冊一份。
四、產品清表一份。
五、工廠、倉庫、笨重原料等儲存處所及生產機器配置平面圖各一份。
六、保稅工廠印鑑登記卡。
七、產品生產程序說明書及其各步驟使用原料名稱、數量及工廠原物料管理制度有關資料各一份。
八、最近三年（成立未滿三年者，以其存續期為準）經會計師簽證之財務報表一份。
九、保稅工廠之廠房使用執照、建物所有權狀與土地所有權狀及其影本各一份；如係租賃者，應另檢附租賃契約與其影本各一份及廠房所有權人承諾書，載明同意該保稅工廠經廢止其登記時，其保稅物品可無條件繼續存放在廠房倉庫至少六個月，以供監管海關處理保稅物品。
申請登記為保稅工廠者，於海關核准登記前，如有先行進口自用機器、設備之需要，得向海關申請臨時監管編號，並繳納進口稅款保證金，辦理通關手續。
保稅工廠依法令規定合併或分割而消滅，存續或新設公司申請登記為新保稅工廠者，得於合併或分割基準日後，海關核准登記前，向海關申請臨時監管編號進口原料或自用機器、設備，並繳納進口稅款保證金，辦理通關手續。
前二項保證金，於核准登記為保稅工廠後，得向海關申請退還；經否准登記為保稅工廠者，海關得逕以前項保證金抵繳進口相關稅費。
申請廠商設有二個以上之工廠者，得分別就其中一個或二個以上之工廠申請設立保稅工廠。
但各工廠間有相互提撥原料、半成品、成品之關係或產製外銷成品具有連貫性之製造程序者，不得僅就其中部分程序工廠申請登記為保稅工廠。
一、申請書：應載明公司名稱、統一編號、工廠登記編號、公司地址、資本額、負責人姓名、身分證統一編號、電話號碼及工廠地址。
尚未完成工廠登記者，得先檢具工廠登記申請證明文件代替工廠登記編號，並於主管機關核准工廠登記後，海關依第七條第一項規定辦理勘查前予以補正。
二、特許營業證及其影本各一份；非特許事業者，免送特許營業證。
三、公司章程及董監事名冊一份。
四、產品清表一份。
五、工廠、倉庫、笨重原料等儲存處所及生產機器配置平面圖各一份。
六、保稅工廠印鑑登記卡。
七、產品生產程序說明書及其各步驟使用原料名稱、數量及工廠原物料管理制度有關資料各一份。
八、最近三年（成立未滿三年者，以其存續期為準）經會計師簽證之財務報表一份。
九、保稅工廠之廠房使用執照、建物所有權狀與土地所有權狀及其影本各一份；如係租賃者，應另檢附租賃契約與其影本各一份及廠房所有權人承諾書，載明同意該保稅工廠經廢止其登記時，其保稅物品可無條件繼續存放在廠房倉庫至少六個月，以供監管海關處理保稅物品。
申請登記為保稅工廠者，於海關核准登記前，如有先行進口自用機器、設備之需要，得向海關申請臨時監管編號，並繳納進口稅款保證金，辦理通關手續。
保稅工廠依法令規定合併或分割而消滅，存續或新設公司申請登記為新保稅工廠者，得於合併或分割基準日後，海關核准登記前，向海關申請臨時監管編號進口原料或自用機器、設備，並繳納進口稅款保證金，辦理通關手續。
前二項保證金，於核准登記為保稅工廠後，得向海關申請退還；經否准登記為保稅工廠者，海關得逕以前項保證金抵繳進口相關稅費。
申請廠商設有二個以上之工廠者，得分別就其中一個或二個以上之工廠申請設立保稅工廠。
但各工廠間有相互提撥原料、半成品、成品之關係或產製外銷成品具有連貫性之製造程序者，不得僅就其中部分程序工廠申請登記為保稅工廠。