Management Regulations Governing Bonded Business in Technology Industrial Parks Article 8-1
Business entities’ bonded commodities which belong to raw materials or materials (fuel) used for research and development or materials (fuel) not easy to be collected and discarded due to any special situation, except for goods from mainland China not announced to be importable with approval, if meeting any of the following regulations, applications may be applied in writing or via electronic transmission to Customs for approval of being deleted from the ledgers according to the quantity used:1.Applications for raw materials or materials (fuel) used for research and development shall be applied to Customs for review as special cases. Approved applications shall have a validity period of one year from the day after the approval.2.The prescribed period of use of the parts and accessories of machinery and equipment is below two years, and the unit price thereof is NT$80,000 or below.3.Materials (fuel), after used, are exhausted or are not easy to be counted with the volume being 8 cubic centimeters or below, and the unit price thereof is NT$5,000 or below.4.Applications for materials (fuel) of which the volume is more than 8 cubic centimeters or the unit price is more than NT$5,000 and which are necessary to be deleted from the ledgers according to the quantity used shall be applied to Customs for review as special cases.5.Applications for materials (fuel) which, after used or , possess acute toxicity or corrosiveness itself shall be applied to Customs for review as special cases with explanations.For raw materials or materials (fuel) which are approved to be deleted from the ledgers according to the quantity used, business entities shall preserve the records of usage for 3 years for inspection by Customs, the BIP or the branches at any time. Raw materials or materials (fuel) which are found not to be used within a reasonable period after inspection shall be turned in to the national treasury and entered in the bonded ledgers for management.Raw materials or materials (fuel) in the 1st paragraph which are transported to duty-levying areas, if being of usable and able to be sold, the customs duties, commodity tax and business tax thereof shall be paid according to the cases of commodities released from the factory; if meeting the Regulations for Waste Materials of Business Entities in the Technology Industrial Parks, applications shall be applied to the BIP or the branches and handled in accordance with the said Regulations and relevant regulations.
中文原文 加工出口區保稅業務管理辦法第8-1條
區內事業之保稅貨品，屬研發使用之原料或物（燃）料，或因情形特殊不易收集報廢之物（燃）料，除屬未經公告准許輸入之大陸地區物品外，合於下列規定之一者，得以書面或電子資料傳輸方式向海關申請核准，憑領用數除帳：
一、研發使用之原料或物（燃）料，以專案方式送請海關審核。
經核准之申請案件，其適用期限自核准之翌日起一年。
二、機器設備之零配件使用年限不及二年，且單價在新臺幣八萬元以下。
三、使用後即消耗或體積在八立方公分以下不易點數，且單價在新臺幣五千元以下之物（燃）料。
四、物（燃）料體積超過八立方公分或單價逾新臺幣五千元，而有依領用數除帳之必要，應以專案方式送請海關審核。
五、物（燃）料使用後或本身具劇毒性或腐蝕性，應檢附說明以專案方式送請海關審核。
經核准憑領用數除帳之原料或物（燃）料，區內事業應將領用紀錄保存三年供海關、園管局或分局隨時查核。
經查核發現未於合理期間使用之原料或物（燃）料，應繳庫登列保稅帳冊管理。
第一項之原料或物（燃）料輸往課稅區時，仍屬有利用價值且能變價者，應按出廠型態報關繳納關稅、貨物稅、營業稅；如符合科技產業園區區內事業之廢品下腳處理辦法規定者，應向園管局或分局申請，依該辦法及相關規定辦理。
一、研發使用之原料或物（燃）料，以專案方式送請海關審核。
經核准之申請案件，其適用期限自核准之翌日起一年。
二、機器設備之零配件使用年限不及二年，且單價在新臺幣八萬元以下。
三、使用後即消耗或體積在八立方公分以下不易點數，且單價在新臺幣五千元以下之物（燃）料。
四、物（燃）料體積超過八立方公分或單價逾新臺幣五千元，而有依領用數除帳之必要，應以專案方式送請海關審核。
五、物（燃）料使用後或本身具劇毒性或腐蝕性，應檢附說明以專案方式送請海關審核。
經核准憑領用數除帳之原料或物（燃）料，區內事業應將領用紀錄保存三年供海關、園管局或分局隨時查核。
經查核發現未於合理期間使用之原料或物（燃）料，應繳庫登列保稅帳冊管理。
第一項之原料或物（燃）料輸往課稅區時，仍屬有利用價值且能變價者，應按出廠型態報關繳納關稅、貨物稅、營業稅；如符合科技產業園區區內事業之廢品下腳處理辦法規定者，應向園管局或分局申請，依該辦法及相關規定辦理。