此圖說明委託加工審查作業流程，說明申請案件由提出申請到審查、補正及退件等的流程步驟。
本作業依據「自由貿易港區貨物通關管理辦法」第九條第五項規定，針對自由貿易港區（以下簡稱自由港區）事業將免稅貨物輸往課稅區或保稅區委託加工案件之受理申請及審查核准事項，海關得委託自由港區管理機關辦理，爰制訂自由港區管理機關受理、審查及准駁相關作業程序。
一、申請應檢附文件（1式2份及電子檔）
(一)委託加工申請書。
(二) 雙方簽定之委託加工合約影本。
(三) 受託廠商之公司設立或變更登記、工廠登記證明文件影本。
(四) 說明加工過程之加工說明或圖說。
(五) 委託加工之單位用料清表。
(六) 委外運出運回核銷帳務系統之操作說明。
(七) 自由港區事業申請委託二家以上區外廠商作多階段製程加工時，應另檢附各製程之受託廠商名單、各製程之加工流程、單位用料清表、添加區外原料等詳細資料。
二、管理機關審查時程：
(一) 未成立審查小組採書面審查者，管理機關應於受理申請或補正完備後六日內將審查結果函復申請人。
(二) 成立審查小組採開會審查者，管理機關應於受理申請或補正完備後二十日內召開審查會議。
The flow chart outlines the "Commissioned Processing Review Procedure."
This procedure is established in accordance with Paragraph 5, Article 9 of the "Regulations Governing Customs Clearance for Goods in Free Trade Zones". It allows Customs to delegate the acceptance and approval of applications from Free Trade Zone (hereinafter "FTZ") enterprises to the FTZ administrative authority for cases involving the transfer of tax-exempt goods to customs-taxed or bonded areas for entrusted processing.
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1. Required Application Documents (Two Copies and an Electronic File)
FTZ enterprises must submit the following documents to the administrative authority:- (1) The application form for commissioned processing
- (2) Photocopy of the commissioned processing agreement
- (3) Photocopies of the company setup or change registration and the factory registration document of the commissioned contractor
- (4) A description or drawing of processing
- (5) The bill of materials to be used in the commissioned processing
- (6) A description about the operation of the outsourcing incoming/outgoing account write-off system
- (7) A list of the contractors commissioned for the various processes, the processing procedures for the various processes, bills of materials to be used, and raw materials to be added outside the free-trade-zone shall be attached when the free-trade-zone enterprise applies for multi-phase processing involving two or more outside contractors.
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2. Review schedule of the administrative authority
- (1) For an application processed by a document review without the establishment of a review panel, the administrative authority shall notify the applicant by letter of the outcome of its review within 6 days of the acceptance of the application or the supplementary submission of documents.
- (2) For an application requiring the establishment of a review panel and the holding of a meeting for its review, the administrative authority shall convene the review meeting within 20 days of the acceptance of the application or the supplementary submission of documents.