財政部關稅總局民國96年11月23日台總局保字第09610222411號

修正「海關管理保稅工廠業務執行注意事項」、「保稅工廠受託辦理加工業務作業要點」第5點及第6點規定、「保稅工廠提供維修服務監管要點」第4點、第6點、第7點規定、「保稅工廠輸入供加工外銷之大陸地區原物料與零組件，及供重整後全數外銷之大陸地區物品監管事項」第4點、第4點之1、第9點規定、「海關管理保稅工廠分業分類原料盤差容許率表」第2點、第3點規定及「海關管理保稅工廠分級管理作業要點」第7點規定，自即日生效

DIRECTORAE GENERAL OF CUSTOMS, MOF Order is hereby given, for the revisions of administrative directions as following; 1. "Operational Directions on Business Activities in Customs Bonded Factories" 2. Paragraph 5 and 6 of "Operational Directions on Processing Business Entrusted to Customs Bonded Factories" 3. Paragraph 4, 6 and 7 of "Operational Directions on Repair Services by Customs Bonded Factories" 4.Paragraph 4, 4-1 and 9 of "Operational Directions on the Management of Import Raw Materials or Parts from Mainland "China for Processing or Reassembling for Exportation by Bonded Factories" 5. Paragraph 2 and 3 of "Table of Marginal Error for Raw Materials by Factories and Categories on Inventory of Customs Bonded Factories" 6. Paragraph 7 of "Operational Directions for Graded Management of Customs Bonded Factories"