Management Regulations Governing Bonded Business in Technology Industrial Parks Article 14

Business entities with a complete management system by computerizing control and management of bonded commodities and production of ledgers and reports and capable of getting inventory lists ready prior to the date of inventory taking, may apply for taking inventory without shutdown or holiday inventory taking, at Customs a month before the inventory taking date, if the production line cannot be interrupted due to the demand for production capacity.Business entities that have gained approval from Customs for stock taking without shutdown may be exempted from creating inventory cards for the bonded commodities on the production line, but they shall provide relevant reports about the bonded commodities on the production line for Customs inspectors to check promptly.When the personnel sent by Customs cannot perform an inspection without shutdown or discover major abuses, the personnel may order the enterprises to shut down for stock taking or set another date to shut down the factories for inventory taking.