财政部关务署民国111年11月28日台关稽字第1111026186号

修正「保税工厂输入供加工外销之大陆地区原物料与零组件、及供重整后全数外销之大陆地区物品监管事项」，名称并修正为「保税工厂输入供加工外销之大陆地区原物料与零组件及供重整后全数外销之大陆地区物品监管事项」，自即日生效

CUSTOMS ADMINISTRATION, MOF Order is hereby given, for the revision of \"Operational Directions on the Management of Import Raw Materials or Parts from Mainland China for Processing or Reassembling for Exportation by Bonded Factories\", and the renaming of the Directions as \"Operation Directions for the Supervision of Bonded Factories Importing Raw Materials, Parts and Components Originating in the Mainland Area for Export Processing and Goods/Articles Originating in the Mainland Area for Reconditioning for Export\" (revised directions take into force from 28th, November 2022)