Enforcement Rules of Act for Establishment and Administration of Science Parks Article 20
The proper causes required under Paragraph One, Article 26 of the Act shall refer to any of the following circumstances:1. Loss is incurred due to earthquake, typhoon, flood, fire, drought, insects, war and other acts of God, 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 in stock, which have not been subject to spot check, are discovered after the inventory-taking process;4. The actual quantities of bonded raw materials, products under manufacturing, semi-finished products, samples, and finished products in stock taken after inventory-taking process do not correspond to those recorded in the stock record books;5. Material attrition actually generated 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 resulted in the course of R&D activities;8. Material attrition otherwise resulted on account of the properties of products.
中文原文 科學園區設置管理條例施行細則第20條
本條例第二十六條第一項所稱正當理由，指具有下列情形之一者：
一、遭受地震、風災、水災、火災、旱災、蟲災及戰禍等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、在製品、半製品、樣品及成品，其未經抽查之項目，事後發現錯誤者。
四、經盤存之保稅原料、在製品、半製品、樣品及成品，其實際盤存數量與帳面續存數量不符者。
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、火災、旱災、蟲災及戰禍等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、在製品、半製品、樣品及成品，其未經抽查之項目，事後發現錯誤者。
四、經盤存之保稅原料、在製品、半製品、樣品及成品，其實際盤存數量與帳面續存數量不符者。
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。