Regulations for Bonded Operations in Agricultural Technology Parks Article 41
The discarding of by-products, waste products, and scraps prescribed in the preceding article shall be handled in accordance with the following provisions:1.For parts of utilization values: the Park Enterprises shall apply for approval to the Administration as a special case and shall destroy the aforementioned substances under the supervision of Customs and tax collection administration. If the substance is one of the restrained items of exported/imported goods prescribed by the competent trading authority, the Park Enterprises shall withdraw the substance out of the Park after additionally applying for a permit from the Administration and paying the tariff, which is assessed according to Customs value by Customs pursuant to Customs Law. With regard to the aforementioned operation, the Park Enterprise shall, after being approved by the Administration, estimate the annual quantity of substances to destroy and pay for the tariff in advance based on the remaining value. After the substances are destroyed under the supervision of Customs and Administration, the Park Enterprises may withdraw them out of the Park within the amount of the tariff paid in advance.2.For parts that have no utilization value: shall be destroyed under the supervision of the Administration or a professional institution commissioned by the Administration together with Customs.With regard to the waste products and scrapes prescribed in the preceding paragraph, if not additionally listed their proportion of goods damaged in the lists of material usage or not approved, the bonded raw material account may be written off.The Park Enterprise shall handle the wasted products and scrapes that are approved for process in accordance with the Waste Disposal Act.In the event that the discarding and destruction cases set forth in Paragraph 1 involve the Park Enterprises that are recognized by Customs as AEO,supervision of the destruction may be exempted after approval is obtained from the Administration.
中文原文 農業科技園區保稅業務管理辦法第41條
前條副產品、廢品、下腳等之報廢，應依下列規定處理：
一、有利用價值部分：由園區事業事前向管理局申請專案核准，並會同海關、稅捐稽徵機關現場監毀。
屬貿易主管機關公告限制輸出入貨品項目者，園區事業應另向管理局申請許可證，經海關依關稅法有關規定核定完稅價格計徵稅捐後，由園區事業補稅提領出區；上述作業園區事業得經管理局核准，以預估每年處理監毀數量，依其剩餘價值事先補稅。
園區事業於海關及管理局監毀後，得在預先補稅額度內准予提領出區。
二、無利用價值部分：由管理局或委託專業機構會同海關監毀。
前項廢品、下腳等，其未在用料清表用料量中另列有損耗率或未經核准者，得核實沖銷保稅原料帳。
經核准處理之廢品、下腳等，園區事業應依據廢棄物清理法之規定處理。
第一項報廢銷毀案件，其經海關認證為安全認證優質企業之園區事業，經向管理局申請核准後得免監毀。
一、有利用價值部分：由園區事業事前向管理局申請專案核准，並會同海關、稅捐稽徵機關現場監毀。
屬貿易主管機關公告限制輸出入貨品項目者，園區事業應另向管理局申請許可證，經海關依關稅法有關規定核定完稅價格計徵稅捐後，由園區事業補稅提領出區；上述作業園區事業得經管理局核准，以預估每年處理監毀數量，依其剩餘價值事先補稅。
園區事業於海關及管理局監毀後，得在預先補稅額度內准予提領出區。
二、無利用價值部分：由管理局或委託專業機構會同海關監毀。
前項廢品、下腳等，其未在用料清表用料量中另列有損耗率或未經核准者，得核實沖銷保稅原料帳。
經核准處理之廢品、下腳等，園區事業應依據廢棄物清理法之規定處理。
第一項報廢銷毀案件，其經海關認證為安全認證優質企業之園區事業，經向管理局申請核准後得免監毀。