Regulations for Bonded Operations in Agricultural Technology Parks Article 8

The Park Enterprises shall prepare books respectively for raw materials (including semi-finished goods), commodities (including fuel), finished goods, machines, equipment of production, and finished goods for trade, and shall report to Customs to be examined and sealed. Afterwards, the Park Enterprises shall, in accordance with the regulations prescribed by Customs, specifically record the quantity of raw materials, commodities, and finished goods going in and out of the warehouse, final quantity in the warehouse, flow of machines, equipment, semi-finished goods for the Administration and Customs to inspect anytime.With regard to the Park Enterprises’ books processed in electronic data, the Park Enterprises shall input the relevant data of goods going in/out of the factories in accordance with the prescribed deadline and make reports monthly to replace the books. The data shall be printed by the twentieth (20th) day of the next month for record and may be saved in electronic form.With regard to the establishment of the bonded books prescribed in Paragraph 1 hereof, the Administration may, based on actual situations, request the Park Enterprises to set up computers and relevant connection equipment to process relevant books in electronic form and shall be handled by the Administration and Customs with a bond auditing management information system of agricultural technology Parks.If non-bonded raw materials or commodities imported by the Park Enterprises may be used to replace other bonded raw materials or commodities, such non-bonded raw materials or commodities shall be concurrently registered in the books of raw materials or commodities for administration and shall be listed respectively and calculated together at the annual final settlement.
中文原文 農業科技園區保稅業務管理辦法第8條
園區事業應分別備置原料(含半製品)、物料(含燃料)、產製之成品及機器、設備及供貿易用之成品帳冊,報請海關驗印,驗印後依海關規定詳細記錄原料、物料及成品進、出倉數量、倉庫結存數量、機器、設備、半製品之動態紀錄等,供管理局及海關隨時查核。
園區事業之帳冊以電子資料處理者,應將進出廠之有關資料,依規定期限輸入建檔,按月印製替代帳冊之表報;於次月二十日前印妥備查,並得以電子資料儲存。
第一項保稅帳冊之建立,管理局得依實際情形,要求園區事業設置電腦及相關連線設備,以電子資料處理有關帳冊,並由管理局會同海關設立農業科技園區保稅稽核管理資訊系統處理之。
園區事業進口之非保稅原料、物料,可與其他保稅原料、物料相互替代使用者,應一併登列於原料、物料帳管理,並於年度結算時分項列明,合併計算。

English translation for reference only; the Chinese text prevails. Not legal advice.