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How should a bonded factory deal with the bonded substandard products, by-products, scraps, and waste materials?

1. Bonded substandard products which cannot be exported, and those bonded by-products, scraps, and waste materials brought forth during the production process in a bonded factory shall be classified and stored in the warehouse or a Customs-approved location. In addition, accounting cards shall be prepared for recording the incoming and outgoing conditions. But for semi-finished products listed as waste materials shall be indicated respectively the amount of utilized raw materials so as to be filed for inspection of the Customs.

2. Bonded substandard products, by-products, scraps, and waste materials shall be conducted upon the following regulations:

(1)Useful portion: these items will be levied Customs duty according to the Customs tariff regulations either on a specific basis or on an ad valorem  basis , then they are allowed to be sold domestically. Or the manufacturer may claim the products after paying the duty based on its residual value of the valuable portion after the product has been destroyed under the supervision of Customs. Besides, for those scraps, and waste materials of larger quantity or huge volume that are not easy to be destroyed in the bonded factory, the bonded factory may apply for customs declaration and pay the duty in advance and then take delivery of them in batches.

(2)Useless portion: upon the discretion, the Customs may send their officers with other accompanying officials in charge to supervise the destruction and dumping.


Contact point:Clearance Division II

+886-3-383-4265 Ext 356 for application of bonded factory,

+886-3-383-4265 Ext 313,322,328 for bonded cargo clearance, and

+886-3-383-4265 Ext 308,306 for bonded cargo management.

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






Issued:Clearance Division II Release date:2022-08-10 Click times:888