Regulations Governing Categories, Declaration, and Inspection of Industrial Precursor Chemicals Article 7
The competent authority may inspect the books, records, and premises of a company, and the company shall not evade, impede or reject the inspection.The inspection hereunder shall be conducted by random spot check. The competent authority or the agency or entity appointed or delegated by it shall designate examiners to perform the spot checks with the following emphases:1. Daily statements and monthly statements of materials used for production.2. Warehouse books and records of incoming and outgoing raw materials and finished products.3. Trading vouchers, books, and records.4. Certification documents relating to imports and exports.5. Production, manufacturing, and storage places.When entering factories and business places, examiners designated by the competent authority or an agency or entity appointed or delegated by it shall present their identification documents.If a company evades, impedes or rejects the inspection, the competent authority or the agency or entity appointed or delegated by it may request the local police to assist in conducting the inspection.
中文原文 先驅化學品工業原料之種類及申報檢查辦法第7條
主管機關得檢查廠商之簿冊及場所，廠商不得規避、妨礙或拒絕。
檢查方式採不定期抽查，由主管機關或其委託、授權之機關、團體派員抽查，其檢查重點如下：
一、生產用料日報表及月報表。
二、原料及成品進出倉帳冊。
三、交易單據及簿冊。
四、輸出入等相關證明文件。
五、生產製造及貯存場所。
主管機關或其委託、授權之機關、團體派員進入工廠及營業場所時，應出示證明文件。
廠商規避、妨礙或拒絕檢查時，主管機關或其委託、授權之機關、團體得請當地警察機關協助辦理檢查事宜。
檢查方式採不定期抽查，由主管機關或其委託、授權之機關、團體派員抽查，其檢查重點如下：
一、生產用料日報表及月報表。
二、原料及成品進出倉帳冊。
三、交易單據及簿冊。
四、輸出入等相關證明文件。
五、生產製造及貯存場所。
主管機關或其委託、授權之機關、團體派員進入工廠及營業場所時，應出示證明文件。
廠商規避、妨礙或拒絕檢查時，主管機關或其委託、授權之機關、團體得請當地警察機關協助辦理檢查事宜。