Management Regulations Governing Bonded Business in Technology Industrial Parks Article 11
Business entities’ ledgers for bonded commodities and reports shall be compiled according to the format prescribed by Customs, unless business entities acquire approval in advance from Customs. Business entities shall preserve the ledgers and reports for 5 years after annual inventory taking; related certificates shall be preserved for 3 years.After the end of inventory taking, business entities may apply for approval from Customs to preserve the aforesaid ledgers, reports, and relevant certificates in microfilms, tapes, floppy disks, CDs, or other electronic media in sequence for the prescribed period; the originals may be destroyed. However, if photocopies of the certificates and relevant documents are required when Customs is conducting legal investigations, business entities shall be responsible for providing the required documents.Customs, the BIP or the branches may send personnel to consult other ledgers, reports and certificates with official documents due to supervisory or auditing demands in addition to the bonded ledgers and reports, and business entities must not turn down the request.
中文原文 加工出口區保稅業務管理辦法第11條
區內事業有關保稅之帳冊及編製之報表，除事先報經海關核可者外，應依照海關規定格式印製使用，並於年度盤點結束後保存五年；其有關之憑證，保存三年。
前項帳冊、報表及有關之憑證，區內事業得於盤點結束後報經海關核准，以微縮影片、磁帶、磁碟片、光碟片或其他電子媒體，按序攝錄後依規定年限保存，其原始單證得予銷燬。
但海關依法進行查案時，如須複印單證及有關文件，區內事業應負責提供。
海關、園管局或分局因監管或稽核需要，除得查閱保稅帳冊、報表外，並得派員持憑公文查閱其他帳冊、報表及憑證，區內事業不得拒絕。
前項帳冊、報表及有關之憑證，區內事業得於盤點結束後報經海關核准，以微縮影片、磁帶、磁碟片、光碟片或其他電子媒體，按序攝錄後依規定年限保存，其原始單證得予銷燬。
但海關依法進行查案時，如須複印單證及有關文件，區內事業應負責提供。
海關、園管局或分局因監管或稽核需要，除得查閱保稅帳冊、報表外，並得派員持憑公文查閱其他帳冊、報表及憑證，區內事業不得拒絕。