Core Viewpoint - Shanghai Epoch Microelectronics Co., Ltd. (referred to as "Microelectronics") has been penalized by the Shanghai Pudong Customs for violating customs regulations by improperly outsourcing bonded materials for processing without customs filing [1][2]. Group 1: Violation Details - Microelectronics engaged in unauthorized outsourcing of bonded materials, specifically circuit wafer raw materials, to Huada Technology (Kunshan) Co., Ltd. from November 26, 2022, to December 13, 2024 [1][4]. - The total quantity of bonded materials improperly outsourced was 28,687 pieces, with a total assessed value of RMB 70,413,772.58 [5][6]. Group 2: Penalty Imposed - The company was fined RMB 352,000 for the violation, as per the relevant laws and regulations [2][8]. - Following the incident, Microelectronics cooperated with the customs investigation, acknowledged the violation, and restored the bonded materials to customs supervision [7][8]. Group 3: Company Background - Microelectronics was established on June 19, 1995, and is a wholly-owned subsidiary of Tianshui Huada Technology Co., Ltd., which was listed on the Shenzhen Stock Exchange on November 20, 2007 [11].