Management Regulations Governing Bonded Business in Technology Industrial Parks Article 29
Business entities shall follow the following regulations to submit monthly reports for the bonded commodities imported to duty-levying areas for domestic sales or transported to duty-levying areas:1.Provide collateral of equivalent amount to Customs.2.Create monthly registers of commodities, in which sale dates, product names, specifications, quantity, prices, and estimated tax amounts shall be entered batch by batch before the commodities are delivered out of the factory, and deliver the commodities within the collateral amount in advance. However, those who have approval to adopt computer accounting, and have the monthly report number confirmed by the seller in advance and registered in the ledgers and related transaction documents, do not need to create monthly registers of commodities.3.Business entities shall fill in the declaration for the collection of commodities in the previous month and make up tax payment by the 15th day of the following month.If the business entities mentioned in the previous paragraph are specialized trading industry, and the bonded commodities imported to duty-levying areas were not manufactured in the Parks, the business entities shall follow the Regulations Governing the Certification and Management of the Authorized Economic Operators, and apply to Customs for becoming a General Authorized Economic Operator.If commodities with tax repayment made, as described in the 1st paragraph, have to be compensated or exchanged due to damage or the specifications and quality in non-conformity with those stated in the original contract, business entities shall fill in a declaration form with relevant certificates attached to apply to Customs for a duty-free exit from the Parks within 3 months from the date following the exit of commodities.In the event that the bonded commodities imported to duty-levying areas for domestic sales, as specified in the 1st paragraph, are processed and exported, taxes may be refunded pursuant to the Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products and other applicable regulations. However, taxes shall not be refunded for the commodities for which tax refunds have been cancelled.If bonded commodities not for transactions, as described in the 1st paragraph, are required to be retained in the original factory area after being cleared through Customs, they shall be declared one by one for customs clearance. The regulations in the 1st paragraph are not applicable.
中文原文 加工出口區保稅業務管理辦法第29條
區內事業內銷或輸往課稅區之保稅貨品，得依下列規定辦理按月彙報：
一、向海關提供相當擔保。
二、設置按月彙報登記簿，於出廠前按出廠批數逐批登記日期、品名、規格、數量、價格及預估稅額後，於擔保金額內先行提貨出廠。
但經核准使用電腦登帳，且其辦理按月彙報之報單號碼，可由賣方事先確定，並據以登入帳冊及相關交易文件者，得免設置按月彙報登記簿。
三、應於次月十五日前，將上月貨品彙總填具報單，辦理補稅。
前項區內事業如屬專營貿易業，其內銷課稅區之保稅貨品非屬區內產製產品者，應依優質企業認證及管理辦法規定，先向海關申請核准為一般優質企業。
第一項已辦理補稅貨品，因損壞或規格、品質與原訂合約不符，須予賠償或調換者，應於出區之翌日起三個月內，填具報單，並檢附有關證件，向海關申請核准，免稅出區。
第一項內銷課稅區之保稅貨品，如經再加工外銷者，得依外銷品沖退原料稅辦法及其他相關規定辦理退稅。
但屬於取消退稅之貨品項目，仍不得退稅。
第一項屬非交易行為之保稅貨品於海關放行後須留置原廠區者，應採逐筆申報方式通關，不適用第一項規定。
一、向海關提供相當擔保。
二、設置按月彙報登記簿，於出廠前按出廠批數逐批登記日期、品名、規格、數量、價格及預估稅額後，於擔保金額內先行提貨出廠。
但經核准使用電腦登帳，且其辦理按月彙報之報單號碼，可由賣方事先確定，並據以登入帳冊及相關交易文件者，得免設置按月彙報登記簿。
三、應於次月十五日前，將上月貨品彙總填具報單，辦理補稅。
前項區內事業如屬專營貿易業，其內銷課稅區之保稅貨品非屬區內產製產品者，應依優質企業認證及管理辦法規定，先向海關申請核准為一般優質企業。
第一項已辦理補稅貨品，因損壞或規格、品質與原訂合約不符，須予賠償或調換者，應於出區之翌日起三個月內，填具報單，並檢附有關證件，向海關申請核准，免稅出區。
第一項內銷課稅區之保稅貨品，如經再加工外銷者，得依外銷品沖退原料稅辦法及其他相關規定辦理退稅。
但屬於取消退稅之貨品項目，仍不得退稅。
第一項屬非交易行為之保稅貨品於海關放行後須留置原廠區者，應採逐筆申報方式通關，不適用第一項規定。