保稅區的成立在於減少企業的稅收課徵並簡化相關的進出口作業流程，因此廠商可透過保稅法規的實務操作，來提升其生產加工、採購、倉儲、轉運、配送等物流作業的效率，然而企業在面對龐雜的保稅法規與複雜的物流作業流程中，不易找出適合企業特性的保稅物流流程，因此本研究從製造商生產加工的觀點，以保稅倉庫、保稅工廠、物流中心、加工出口區、科學工業園區、農業科技園區等具有保稅功能之區域為主要討論範圍，藉由保稅法規整理與實務操作的方式，探討在現有保稅作業環境下保稅物流之運作流程架構，本研究共分為區內廠商保稅價格進口之加工流程、區內廠商保稅價格進口之加工流程、區內廠商保稅價格進口之加工流程、供應商保稅價格出口之加工流程、供應商保稅價格出口之加工流程、供應商保稅價格出口之加工流程等六種保稅物流流程來進行分析討論，此結果除有助於了解在現行保稅作業法規架構下各種物流模式之優劣，亦能協助製造商建構出適合自己企業特性的最佳化全球運籌策略架構，使其於高度競爭及變動的商業社會中，能透過跨國資源分享來達到降低營運成本及提高競爭水準的目標。

The establishment of bonded area is to reduce the tax-related costs for enterprises and to simplify the operations of export/import processes. Manufacturers can refer the acts of bonded areas and look for suitable logistics processes in order to enhance their efficiency on the procedures of production processing, procurement, warehousing, transshipment, and distribution. However, it’s usually challenging to find the best-practice process for bonded logistics due to detailed bonded acts and complicated logistics operations. Therefore, this study tries to investigate the bonded logistics of production processing through the analysis of the acts for bonded areas and best practices for tax-exempt. The scopes of bonded areas examined in this study involve with Bonded Warehouse, Bonded Factory, Distribution Center, Export Processing Zone, Science Park, and Agricultural Biotechnology Park. Accordingly, we conclude bonded logistics processes of production processing into six commonly used patterns. Our findings of classifications can better understand the pros and cons for each bonded logistics pattern. Moreover, enterprise can refer our classifications to evaluate their most suitable framework for bonded logistics of production processing.