Regulations Governing Customs Bonded Factories Article 60
Applications filed by bonded factories to the International Trade Administration, MOEA, for importing raw materials, parts and components, self-use machines and equipment, or goods related to the business operations of the bonded factories from the Mainland China pursuant to the Regulations Governing Trade between the Taiwan Area and the Mainland Area shall be placed under supervision of the Customs.
中文原文 海關管理保稅工廠辦法第60條
保稅工廠依臺灣地區與大陸地區貿易許可辦法向經濟部國際貿易署申請核准輸入之大陸地區原物料、零組件與自用機器、設備，或與所經營事業項目相關之大陸地區物品，應受海關監管。