Management Regulations Governing Bonded Business in Technology Industrial Parks Article 9
Business entities shall prepare ledgers for raw materials, materials (fuel), finished products, machinery and equipment for own use, and goods in transit, and present the ledgers to Customs for stamping. After stamping, business entities shall record the incoming and outgoing quantities of products, warehouse inventory, status of machinery and equipment for own use, and other conditions in details according to the regulations prescribed by Customs, in order to provide the records for inspection by Customs, the BIP or the branches at any time.Business entities that computerize the aforesaid ledgers shall input the relevant incoming and outgoing data into the computer for filing according to the specific time limit, and print out substitute monthly reports for the ledgers by the 20th day of the following month for reference.The substitute reports for ledgers, as mentioned above, may be produced via electronic media after Customs gives its approval, and shall be sent to Customs for reference within the time limit prescribed above.The non-bonded raw materials imported by business entities, if they can be mutually replaced with other bonded raw materials, shall also be entered in the original ledgers for management, and shall be listed separately in the annual balance sheet to be combined for computation purposes.
中文原文 科技產業園區保稅業務管理辦法第9條
區內事業應分別備置原料、物（燃）料、成品及自用機器、設備、轉運用貨品帳冊，報請海關驗印；海關驗印後，應依海關規定詳細記錄進、出倉數量、倉庫結存數量、自用機器、設備動態及其他紀錄，以供海關、園管局或分局隨時查核。
前項帳冊以電腦處理者，應將進出廠之有關資料，依規定期限輸入建檔，並按月印製替代帳冊之報表，於次月二十日前印妥備查。
前項替代帳冊之報表，得經海關核准以電子媒體錄製，並依前項規定期限送海關備查。
區內事業輸入之非保稅原料，如可與其他保稅原料相互替代流用者，應一併登列於原料帳管理，並於年度結算時分項列明，合併計算。
前項帳冊以電腦處理者，應將進出廠之有關資料，依規定期限輸入建檔，並按月印製替代帳冊之報表，於次月二十日前印妥備查。
前項替代帳冊之報表，得經海關核准以電子媒體錄製，並依前項規定期限送海關備查。
區內事業輸入之非保稅原料，如可與其他保稅原料相互替代流用者，應一併登列於原料帳管理，並於年度結算時分項列明，合併計算。