1. A bonded factory shall not list non-bonded raw materials as bonded raw

materials while applying for Customs import declaration. If there is any misplacement, the factory shall fill in declaration form and submit it to the competent Customs within 30 days after the release to apply for paying the import duty.

2. A bonded factory which falsely listed non-bonded raw materials as bonded raw materials while applying for Customs import declaration, who voluntarily applies for paying the import duty over the prescribed time limit, shall not only pay the import duty but also have to be levied a delinquent fee at the rate of 0.05 percent of the amount of the outstanding import duty per day for the period beginning from the date following the day on which the imported raw materials are released by Customs till the date of full payment of import duty to be cleared. However, if the fault is discovered by the Customs authority, the bonded factory shall not only pay the import duty and the delinquent fee but also have to be punished in accordance with the provision under Item 4, Paragraph 1, Article 37 of the Customs Anti-smuggling Act.

Contact point：Clearance Division II

+886-3-383-4265 Ext 3560 for application of bonded factory,

+886-3-383-4265 Ext 3130,3220,3280,3590 for bonded cargo clearance, and

+886-3-383-4265 Ext 3080,3060 for bonded cargo management.

Office hours：Monday ~ Friday  8:30-12:30  13:00-17:00