Regulations Governing the Bonding Operations in Science Parks Article 34
The scrapping of by-products, waste materials, scraps and defective products referred to in the preceding Article shall be conducted in accordance with the following provisions:1.Items worth using:(1)For items that still have value after scrapping, the Park Bureau shall dispatch its designated personnel, or engage a professional agency, along with Customs officers to supervise the destruction, and the park enterprise shall prepare the appropriate forms, pay taxes due according to its residual value, and then clear the items out of the park. If the by-products, waste materials, scraps and defective products are materials subject to import/export control as designated by theauthority in charge of trade per a public notice, the park enterprise shall apply to the Park Bureau or relevant competent authority for its issuance of an export license.(2)Alternately to these processes, as mentioned in the preceding Item, a park enterprise may submit estimated quantities for each scrapping action, and, in accordance with the residual value, clear Customs in advance, pursuant to the Customs Act, and pay the commensurate amount of guarantee deposits. After completing these actions, items may be cleared out of the park in batches after the scrapping, as supervised by the Park Bureau and Customs. Within four (4) months of customs clearance, the park enterprise shall supply the invoice equivalent to the actual transaction quantity to the Customs office for verifying taxes due. Enterprises who need an extension, with valid reasons, shall apply to the Customs for an extension before the expiration of the deadline; the extended deadline shall not exceed six (6) months after the customs clearance.2. Items not worth using: For items with no residual value after scrapping, the Park Bureau shall dispatch its designated personnel, or engage a professional agency, along with Customs officers, to supervise the destruction.The waste materials and scraps referred to in the preceding Paragraph, for which the attrition rates are not separately indicated in the "Bill of Materials" or have been indicated therein but the approvals therefore are pending, may be offset against the account of bonded raw materials after verification.The operation procedures of reporting for disposal as set forth in Paragraph 1 may be processed with electronic communications, and the park enterprise must process the waste in accordance with the provisions of the Waste Disposal Act.Items reported for disposal as per Paragraph 1 of this Article, by a park enterprise approved as a Security and Safety Authorized Economic Operator (AEOS) by the Customs, may be disposed of by the enterprise without supervision. A scrap item of a non-AEOS park enterprise, that needs not be deducted from stock accounts and has been determined by the Park Bureau and Customs to be in the state of destruction, is exempt from a supervised scrapping operation.
中文原文 科學園區保稅業務管理辦法第34條
前條副產品、廢品、下腳及次品之報廢，應依下列規定辦理：
一、有利用價值部分：
（一）經報廢後能變價者，由管理局派員或委託專業機構會同海關監毀，依其剩餘價值，由園區事業繕具報單補稅提領出區。
其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或相關主管機關申請許可證。
（二）前目作業，園區事業亦得向海關辦理預估每次報廢數量，就其剩餘價值，依關稅法相關規定向海關先行辦理報關，並繳納相當金額之保證金放行，事後再經管理局及海關監毀後分批提領出區。
園區事業於報關放行後四個月內，應檢具實際交易數量之發票，供海關核定完稅價格；其有正當理由者，應於期限屆滿前向海關申請延長，延長期限不得逾報關放行後六個月。
二、無利用價值部分：經報廢後不能變價者，由管理局派員或委託專業機構會同海關監毀。
前項廢品、下腳，其未在產品單位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。
第一項報廢作業程序，得以電子傳輸方式辦理，且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，得免監毀；安全認證優質企業以外之其他園區事業，其下腳本身無須除帳，經管理局及海關認定已屬毀損狀態者，該品項得免監毀。
一、有利用價值部分：
（一）經報廢後能變價者，由管理局派員或委託專業機構會同海關監毀，依其剩餘價值，由園區事業繕具報單補稅提領出區。
其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或相關主管機關申請許可證。
（二）前目作業，園區事業亦得向海關辦理預估每次報廢數量，就其剩餘價值，依關稅法相關規定向海關先行辦理報關，並繳納相當金額之保證金放行，事後再經管理局及海關監毀後分批提領出區。
園區事業於報關放行後四個月內，應檢具實際交易數量之發票，供海關核定完稅價格；其有正當理由者，應於期限屆滿前向海關申請延長，延長期限不得逾報關放行後六個月。
二、無利用價值部分：經報廢後不能變價者，由管理局派員或委託專業機構會同海關監毀。
前項廢品、下腳，其未在產品單位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。
第一項報廢作業程序，得以電子傳輸方式辦理，且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，得免監毀；安全認證優質企業以外之其他園區事業，其下腳本身無須除帳，經管理局及海關認定已屬毀損狀態者，該品項得免監毀。