Regulations for Bonded Operations in Agricultural Technology Parks Article 42-1
In the event that the goods being bonded by the Park Enterprises are ornamental aquatic animals, the quantity decreases without any remains due to cannibalism, and the decrease is within a reasonable proportion, the Park Enterprises may apply to Customs for approval of deduction from the accounts.The reasonable proportion of the decrease of ornamental aquatic animals as set forth in the preceding paragraph due to lack of remains as a result of cannibalism shall be announced by the competent authority. The same rule shall apply in case of changes.In case of death of ornamental aquatic animals mentioned in Paragraph 1 due to their nature with their remains found, the Park Enterprises shall apply to the Administration for sending personnel to supervise the destroy of the remains, and may apply to Customs for verification of the deduction from the accounts.When ornamental aquatic animals mentioned in Paragraph 1 are sent to the quarantine authorities for quarantine purposes, deductions from the accounts shall be verified based on the documents issued by relevant authorities.
中文原文 農業科技園區保稅業務管理辦法第42-1條
園區事業存倉過程中之保稅貨品屬觀賞水族動物者,因貨品之性質有殘食致無屍體殘骸情形而短少,且其短少部分在一定合理比率範圍內,園區事業得向海關申請核准除帳。
前項觀賞水族動物因殘食致無屍體殘骸情形而短少之合理比率範圍,由主管機關公告之;修正時,亦同。
第一項觀賞水族動物因貨品之性質有死亡情形且有屍體殘骸者,園區事業應向管理局申請派員監毀,並得向海關申請核實除帳。
第一項觀賞水族動物送各檢疫機關進行檢疫時,憑各相關機關核發之文件核實除帳。
前項觀賞水族動物因殘食致無屍體殘骸情形而短少之合理比率範圍,由主管機關公告之;修正時,亦同。
第一項觀賞水族動物因貨品之性質有死亡情形且有屍體殘骸者,園區事業應向管理局申請派員監毀,並得向海關申請核實除帳。
第一項觀賞水族動物送各檢疫機關進行檢疫時,憑各相關機關核發之文件核實除帳。