Regulations Governing Exemption from Inspection of Commodities Article 13
Commodities that are granted exemption from inspection in accordance with Subparagraph 4, Paragraph 1, Article 9 of the Act must be exported by the applicant within six months from the date exemption is granted. An applicant shall report to the original inspection authority approving exemption from inspection to close the case by providing related export certificates. For commodities that are designated by the BSMI, the applicant may report to the inspection authority to close the case by providing an affidavit and the documents of production and distribution of the subject commodity.If the applicant in the preceding paragraph is from a free trade port zone, when transporting the commodity subject to inspection to a taxed area and then transporting them back to the free trade port zone, the export certificates may be replaced with relevant certificates issued by the Customs Administration, Ministry of Finance.Applicants unable to report to the original inspection authority approving exemption from inspection to close the case within the time limit as prescribed in Paragraph 1, they are required to apply to the inspection authority for an extension of up to six months. Further extensions may be applied for if necessary. The inspection authority may assign personnel to conduct onsite examination as required.If an applicant fails to report to the original inspection authority approving exemption from inspection to close the case, within the time limit specified in the preceding Paragraph, the applicant shall make a new application for inspection, return the shipment, or destroy the commodities under supervision according to the notification of the original inspection authority approving exemption from inspection. If the applicant fails to fulfill his obligation or fails to cooperate with the examination thereon, the next application for exemption from inspection shall not be granted, nor shall the customs code for exemption from inspection stipulated in Paragraph 2, Article 3 be used for customs clearance.
中文原文 商品免驗辦法第13條
依本法第九條第一項第四款規定准予免驗之商品，報驗義務人應於核准日起六個月內出口，並檢具出口證明文件，向原同意免驗機關核銷。
但經標準檢驗局指定之商品，得由報驗義務人檢具切結書及產銷文件辦理核銷。
前項規定於自由貿易港區之報驗義務人，將應施檢驗商品運往課稅區後，復運回自由貿易港區時，其出口證明文件得以財政部關務署之相關證明代替之。
報驗義務人無法於第一項期間核銷者，應先向原同意免驗機關申請延展，其延展期間以六個月為限。
必要時，得再延展一次。
檢驗機關得視需要派員臨場查核。
報驗義務人逾前項期限仍未完成核銷者，應依原同意免驗機關通知辦理檢驗、退運或監督銷燬；未依規定辦理或未配合查核者，下批次起免驗申請案不予核准，亦不得以第三條第二項規定免驗通關代碼通關。
但經標準檢驗局指定之商品，得由報驗義務人檢具切結書及產銷文件辦理核銷。
前項規定於自由貿易港區之報驗義務人，將應施檢驗商品運往課稅區後，復運回自由貿易港區時，其出口證明文件得以財政部關務署之相關證明代替之。
報驗義務人無法於第一項期間核銷者，應先向原同意免驗機關申請延展，其延展期間以六個月為限。
必要時，得再延展一次。
檢驗機關得視需要派員臨場查核。
報驗義務人逾前項期限仍未完成核銷者，應依原同意免驗機關通知辦理檢驗、退運或監督銷燬；未依規定辦理或未配合查核者，下批次起免驗申請案不予核准，亦不得以第三條第二項規定免驗通關代碼通關。