Enforcement Rules for the Act of Establishment and Administration of Agricultural Technology Parks Article 15
The term “justified reasons” as prescribed in Article 29, Paragraph 1 of the Act shall refer to any of the following circumstances with definite evidence:1.Loss is incurred due to earthquake, typhoon, flood, fire, drought, insects, war and other natural crises, and loss incurred during transportation;2.Loss is incurred due to theft;3.Errors in the records of inventoried raw materials, products under manufacturing, semi-finished products, and finished products, which have not been subjected to the random checks, and are discovered after the inventory-taking process;4.The actual quantity of bonded raw materials, products under manufacturing, semi-finished products, and finished products in stock taken after inventory-taking process do not correspond with than recorded in the record books;5.Material attrition incurred in the course of production does not exceed the attrition rate approved by the Customs office;6.Material attrition resulted from inspection conducted by the inspection and test laboratory:7.Material attrition incurred in the course of research and development activities; or8.Material attrition otherwise incurred on account of the properties of products.
中文原文 農業科技園區設置管理條例施行細則第15條
本條例第二十九條第一項所定正當理由，指下列情形之一並有確切證據者：
一、遭受地震、風災、水災、旱災、疫病蟲害及戰禍或其他不可抗力之災害損失及運輸事故損失。
二、竊盜損失。
三、盤存之原料、樣品、在製品、半製品及成品，其未經抽查之項目，事後發現錯誤經更正。
四、經盤存之保稅原料、樣品、在製品、半製品及成品，其實際盤存數量與帳面續存數量不符。
五、生產過程中所產生之損耗未逾海關核定之損耗率。
六、送請檢驗所發生之損耗。
七、因研究發展所發生之損耗。
八、其他因產品特性所發生之損耗。
一、遭受地震、風災、水災、旱災、疫病蟲害及戰禍或其他不可抗力之災害損失及運輸事故損失。
二、竊盜損失。
三、盤存之原料、樣品、在製品、半製品及成品，其未經抽查之項目，事後發現錯誤經更正。
四、經盤存之保稅原料、樣品、在製品、半製品及成品，其實際盤存數量與帳面續存數量不符。
五、生產過程中所產生之損耗未逾海關核定之損耗率。
六、送請檢驗所發生之損耗。
七、因研究發展所發生之損耗。
八、其他因產品特性所發生之損耗。