Regulations for Bonded Operations in Agricultural Technology Parks Article 13
The Park Enterprises that have sound administrative system, fine bonded good control, are able to prepare the inventory books prior to the operation on the inventory date, and meet any of the following requirements, may, within one (1) month prior to the inventory date, apply to Customs for inventory check without ceasing the production lines:1.Those whose main operations are research and development;2.Those whose bonded goods are only machines or equipment; or3.Those that can immediately provide statistical reports of the bonded goods on the non-stop production lines by computers during the inventory check.Those that have received the approval from Customs for the aforesaid inventory check need not to prepare goods inventory cards for the bonded goods on the production lines and shall provided relevant reports regarding the bonded goods on the production lines to auditing officers for immediate inspection.If the auditing offices from Customs find it impossible to finish the inspection or discover major flaws with ongoing operations, the officers may order the Park Enterprises to cease the operations for inventory check or set an alternate dated to recheck the inventory with the operations ceased.
中文原文 農業科技園區保稅業務管理辦法第13條
園區事業管理制度健全，保稅貨品控管良好，於盤存當日作業前即能編妥盤存清冊，且符合下列條件之一者，得於盤存日一個月前，向海關申請辦理生產線不停工盤存：
一、以研究發展為主要業務。
二、保稅貨品僅有機器、設備。
三、不停工盤存時能由電腦即時提供生產線上保稅貨品之統計表報。
經海關核准辦理不停工盤存之園區事業，其生產線上之保稅貨品得免編製貨品盤存卡，應提供有關生產線上保稅貨品相關表報，供稽核關員即時查核。
海關稽核關員盤存時，發現以不停工方式無法查核或有重大弊端時，得令其停工接受盤存或另訂日期停工重盤。
一、以研究發展為主要業務。
二、保稅貨品僅有機器、設備。
三、不停工盤存時能由電腦即時提供生產線上保稅貨品之統計表報。
經海關核准辦理不停工盤存之園區事業，其生產線上之保稅貨品得免編製貨品盤存卡，應提供有關生產線上保稅貨品相關表報，供稽核關員即時查核。
海關稽核關員盤存時，發現以不停工方式無法查核或有重大弊端時，得令其停工接受盤存或另訂日期停工重盤。