The bonded commodities under these Regulations refer to the following commodities:
1.Machinery, equipment, raw materials, fuel, materials, semi-finished products, and samples for own use, experimental animals and plants, as well as goods for trade, warehousing and transshipment, imported from abroad with exemption from import duties, commodity tax and business tax pursuant to Article 21 of this Act.
2.Commodities sold by manufacturers located in duty-levying areas, and for which offsetting, refund, reduction of, or exemption from, import duties, commodity tax or business tax has to be made pursuant to Article 25 of this Act; however, this does not apply to commodities applicable to a zero business tax rate.
3.Duty-free commodities deemed as importations or exportations imported from bonded factories, bonded warehouses, free trade zones, science parks, agricultural biotechnology parks, the Parks (including those from the same Park) or other bonded areas.
4.Goods imported from mainland China in special cases.
5.Processed semi-finished or finished products listed in the preceding four subparagraphs.

Business entities shall appoint at least two bonded business personnel with high school (vocational school) diploma or higher or equivalent education level, and the completion certificate of bonded business personnel training held by private organizations examined and approved by the Bureau of Industrial Parks (hereinafter referred as “the BIP”) or its branches, or Customs to undertake the bonded business, and report the appointed staff to Customs for approval; the BIP or the branches shall be informed by carbon copy.
The aforesaid bonded business personnel shall undertake the following activities:
1.Self-check of outgoing and incoming bonded commodities.
2.Compilation, verification, preparation, delivery, registration, management, filing, and safekeeping of various ledgers, reports, and documents.
3.Other tasks as required by Customs according to business demand.
A trading business in the Parks may entrust specific personnel appointed by the bonded warehouse to conduct various businesses listed in the 2nd paragraph instead of following the provisions prescribed in 1st paragraph, if all the imported and exported goods are stored in a bonded warehouse inside the Parks.
Customs,the BIP or the branches may send personnel to perform random inspection or re-examination of the bonded business described in 2nd paragraph at any time; those who are found to fail to record data or conduct business based on facts, if any, shall be handled according to the regulations stipulated in Article 33 of this Act or the Customs Anti-smuggling Act.

Business entities may import bonded commodities only after they complete the company registration or commerce registration, and obtain a customs control code from Customs.
Before completing the company registration or commerce registration, business entities may import relevant machinery, equipment or raw materials for own use with the investment approval documents issued by the BIP as well as a temporary customs control code from Customs, and pay the deposits for import duties to Customs prior to customs clearance; business entities may request deposit refunds at Customs after completing the company registration or commerce registration and obtaining control approval from Customs.

Business entities may obtain the Customs approval and check outgoing and incoming commodities by themselves when importing and exporting the following items:
1.Commodities imported from, or exported to, duty-levying areas, free trade ports, and other Parks, science parks, agricultural biotechnology parks, bonded factories, bonded warehouses, or other bonded areas.
2.Commodities that are allowed for customs clearance at the place of import or export.
3.Commodities of small value or small quantity imported from, and exported to, foreign countries.
4.Commodities imported from, and exported to, foreign countries by business entities that meet specific requirements.
5.Other commodities approved by Customs.
The specific requirements stated in the preceding 4th subparagraph will be announced after the BIP consults with Customs.

When business entities export goods from the Parks (or the factories) according to the provisions in the previous article, the bonded business personnel, who gained approval from Customs after the business entities reported the personnel to Customs, shall fill out the release order of the Parks for the commodities out of the Parks (factories) pursuant to the regulations. The goods can be released after self-check and inspection, and then the release order should be safeguarded by the bonded business personnel in case Customs or the BIP or the branches may perform inspections when necessary.
The aforesaid release order shall be stamped by Customs first and then issued in numbered sequence. The stamping is exempted by Customs if the order is allowed to be printed out via computer or processed via electronic media; the use of serial number shall be reported to Customs, and the receipt for the company may be filed in the form of electronic media for future reference.
Except for those that must be reported to Customs in advance for documents review or inspection, the commodities listed in the 1st paragraph, if required to have an application filled in for declaration, shall be entered in account books after being checked by the bonded business personnel themselves with transaction evidence, packing lists, and other relevant documents, and be reported on monthly basis.
For cases reported on a monthly basis, the incoming and outgoing date of last shipment shall be regarded as the export or import date, and the application shall be filled in by the 15th day of the following month in order to apply for clearance at Customs.
Where the release order is processed via electronic media referred to in Paragraph 2, it is necessary to record the signature and date and retain the revision history.

Business entities shall produce a bill of materials used per unit of various products (hereinafter referred to as the bill of materials) in duplicate, and send it to Customs for reference within a month after applying to Customs for taking over and inventorying, or after manufacturing new products, and before the products are sent out of the Parks; Customs may perform an inspection and request a manufacturing process statement and relevant documents if necessary. If the products are shipped out of the Parks before the bill of materials is sent to Customs, the products will not be deleted from the ledgers. However, if the commodities are samples, or if, for any special reason, business entities have reported to Customs for reference with relevant certificates before export, and then sent the required documents to Customs for reference within a month from the day after the export, then the products will not be subject to this restriction.
After receiving the bill of materials, Customs shall return one copy to the business entities as the proof for writing off in the tax account, and retain the other copy.
If there is any change in the original bill of materials, business entities shall produce a new bill in which the reference or approval number of the original document is listed after the alteration, and send the new bill to Customs for reference. The time limit for delivering the new bill is the same as the stipulation in the 1st paragraph.
If the raw materials used by business entities have similar nature and functions and thus can be used interchangeably, the business entities shall clearly indicate the materials in the bill of materials and submit the bill to Customs for reference; combined clearance will then be allowed at the end of the fiscal year.
When business entities write off bonded raw materials for their products, the materials shall be deleted from the ledgers according to the quantity listed in the bill of materials that has been submitted for reference or has been approved. Any leftover bits and pieces and waste materials generated during the production process, if no attrition rate is listed in the material consumption of the bill of materials or if no approval has been gained, may be verified and written off in the bonding raw material accounts after being destroyed under joint supervision of the BIP or the branches, Customs and taxing authorities.
The bill of materials is valid for three years, starting from the date when Customs gives its approval; business entities shall send a new bill to Customs for reference prior to the expiration of the valid period.
The bill of materials may be produced and filed in the form of electronic media, as approved by Customs.

Business entities’ bonded commodities which belong to raw materials or materials (fuel) used for research and development or materials (fuel) not easy to be collected and discarded due to any special situation, except for goods from mainland China not announced to be importable with approval, if meeting any of the following regulations, applications may be applied in writing or via electronic transmission to Customs for approval of being deleted from the ledgers according to the quantity used:
1.Applications for raw materials or materials (fuel) used for research and development shall be applied to Customs for review as special cases. Approved applications shall have a validity period of one year from the day after the approval.
2.The prescribed period of use of the parts and accessories of machinery and equipment is below two years, and the unit price thereof is NT$80,000 or below.
3.Materials (fuel), after used, are exhausted or are not easy to be counted with the volume being 8 cubic centimeters or below, and the unit price thereof is NT$5,000 or below.
4.Applications for materials (fuel) of which the volume is more than 8 cubic centimeters or the unit price is more than NT$5,000 and which are necessary to be deleted from the ledgers according to the quantity used shall be applied to Customs for review as special cases.
5.Applications for materials (fuel) which, after used or , possess acute toxicity or corrosiveness itself shall be applied to Customs for review as special cases with explanations.
For raw materials or materials (fuel) which are approved to be deleted from the ledgers according to the quantity used, business entities shall preserve the records of usage for 3 years for inspection by Customs, the BIP or the branches at any time. Raw materials or materials (fuel) which are found not to be used within a reasonable period after inspection shall be turned in to the national treasury and entered in the bonded ledgers for management.
Raw materials or materials (fuel) in the 1st paragraph which are transported to duty-levying areas, if being of usable and able to be sold, the customs duties, commodity tax and business tax thereof shall be paid according to the cases of commodities released from the factory; if meeting the Regulations for Waste Materials of Business Entities in the Technology Industrial Parks, applications shall be applied to the BIP or the branches and handled in accordance with the said Regulations and relevant regulations.