Regulations for Bonded Operations in Agricultural Technology Parks Article 15

If the amount of bonded goods after the inventory check taken by the Park Enterprises is inconsistent with the book value, the Park Enterprises shall proceed in accordance with the following provisions:1.If the result of the inventory checks is less than that booked but within the tolerant difference rate, the Park Enterprises may be exempted from paying the tariff. If the result is over the tolerant difference rate, the Park Enterprises shall, within ten (10) days upon receipt of the notification of the tariff issued by Customs, file the declarations for payment of custom tariffs, commodity tax, and business tax.2.If the result of the inventory checks is more than that booked, the Park Enterprises shall, besides merging the excessive portion into the settlement amount, state the reasons. If it is due to high usage of product materials, park enterprises shall modify the lists of product material usage for the utilization of next annual settlement.With regard to the same type of raw materials or supplies, or materials or supplies that can be interchangeably used, if part of them are bonded and part of them are not, Park Enterprises shall encompass such material into the inventory check at the annual settlement.The Park Enterprises shall proceed in accordance with Customs’ chart governing the tolerant rate of inventory differences of bonded factories with various industries and categories.