(1) In any bonded factory, manufacturing, processing or similar work thereto may be performed using foreign goods as raw materials or materials, or using foreign goods and domestic goods as raw materials or materials.
(2) No manufacturing, processing and similar work thereto may be performed using only domestic goods as raw materials or materials in any bonded factory without obtaining approval therefor from the head of a customs office.
(3) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under paragraph (1) is received. <Newly Inserted on Dec. 31, 2018>
(4) If no notification is given by the head of a customs office to an applicant as to whether he or she grants permission or on the extension of the processing period under statutes or regulations related to the processing of civil petitions within the period provided for in paragraph (3), permission shall be deemed granted on the day following the day such period (where the processing period is extended or re-extended pursuant to statutes or regulations related to the processing of civil petitions, referring to the relevant processing period) ends. <Newly Inserted on Dec. 31, 2018>
(5) The business types of bonded factories in which imported goods are manufactured and processed, from among bonded factories, may be limited, as prescribed by Ordinance of the Ministry of Economy and Finance. <Amended on Dec. 31, 2018>
(6) The head of a customs office may permit an import declaration on goods to be used in a bonded factory after undergoing customs clearance to be filed after the goods are shipped into the bonded factory. In such cases, Article 241 (3) shall apply mutatis mutandis thereto. <Amended on Dec. 31, 2018>[This Article Wholly Amended on Dec. 30, 2010]