Yes. When another firm or trading company applies for export declaration for the bonded products of a bonded factory, the provisions shall be applicable as follows:

1. The firm shall fill in the declaration form and indicate therein the reference numbers of a "bill of materials" (BOM) as approved by the competent Customs. The Customs office at the port of export may require the firm to provide a photocopy of such approved bill of materials.

2. When exporting the bonded products as set forth in the preceding paragraph, the firm shall forward one copy of the "factory release certificate" along with the means of transportation carrying such products to the Customs office at the port of export. In case the export products are loaded on more than one vehicle or are shipped in more than one lot of shipment, the vehicle numbers and the quantity of products loaded on each vehicle, or the quantities of products in each lot of shipment shall be indicated in the said "factory release certificate" for audit by Customs.

3. It shall be explicitly stated on the export declaration form that "This shipment of goods is supplied by ..... bonded factory. Except that the said bonded factory may file a request for deduction from the account, the export firm may not apply for refund of duty". After such products have been exported, the export declaration form shall be delivered to the bonded factory for deduction from the account.

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