Regulations Governing the Bonding Operations in Science Parks Article 11

A park enterprise may, at least one month prior to the scheduled inventory check date, apply to the Customs for conducting the inventory check on holidays. A park enterprise, which has a sound management system, maintains a good control of bonded goods, is able to make the inventory check list available before starting the inventory check procedure on the inventory check date, and satisfies any of the following requirements, may, no later than one month prior to the inventory check date, apply to the Customs for conducting the inventory check without interrupting the normal operations of its production lines:1. Where the park enterprise takes the research and development operations as its primary business activities;2. Where only the machinery and equipment of the park enterprise are regarded as bonded goods; or3. Where the park enterprise is capable of providing, via a computer system, real time statistical statements of the bonded goods being used on the production lines while conducting the inventory check without interrupting its production operations.A park enterprise which has been approved by the Customs to conduct the inventory check without interrupting its production operations shall provide relevant statements for the bonded goods being used on the production lines so as to enable the auditing Customs officers to make real-time checks on the quantities of relevant bonded goods; and such park enterprises may be exempted from preparing the inventory check cards for the bonded goods being used on the production lines.In case a Customs officer taking part in a joint inventory check to be conducted discovers that the auditing cannot be performed without interrupting the production operations or there is any significant misconduct, he/she may order an interruption of the production operations in order to proceed with the inventory check or schedule another date to retake the inventory check by interrupting the production operations.