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Title Regulations Governing the Establishment and Management of Bonded Warehouses 　Chinese
Announced Date 2003-06-27
Content
 Regulations Governing the Establishment and Management of Bonded Warehouses
Amended on June 27, 2003
Chapter 1 General Principles
Article 1 These Regulations are stipulated pursuant to Paragraph 3, Article 52 of the Tariff Law.
Article 2 The establishment and management of bonded warehouses that have been approved by and registered with the Customs as warehouses for storage of bonded goods shall be implemented in accordance with these Regulations. For any affairs other than prescribed herein, other related laws and regulations shall apply.
Bonded warehouses that are registered for storing bonded goods imported or purchased by the warehouse owners themselves or cargos used for re-collation (hereinafter referred to as “the self-provided bonded warehouses”) may not store any cargos other than those owned by the warehouse owners themselves.
Article 3 The bonded warehouses may store the following goods:
1. General cargos.
2. Fuels, materials, and cabin goods for transport vehicles used for international trade.
3. Equipment for repairing ships or airplanes.
4. Mineral oil.
5. Hazardous goods.
6. Cargos for inspection, test, collation, classification, segmentation, assembly, or reloading (hereinafter referred to as “re-collation cargos”).
7. Materials for repairing containers or pallets.
8. Exhibition goods.
9. Cargos to be sold in duty-free shops.
10. Other goods approved by the Customs.
Article 4 The bonded warehouses may not store the following goods:
1. Contraband.
2. Cargos prohibited from importation.
3. Any cargo that is likely to produce a public hazard or environmental pollution during the period of storage in the bonded warehouse, unless a registration (approval) document of storage granted by the competent authority in charge of environmental protection has been acquired.
4. Other cargos announced by the Customs as unsuitable for being stored in bonded warehouses.

Chapter 2 Establishment
Article 5 In addition to government departments, government operated enterprises, and those approved by the Ministry of Finance, only joint-stock limited companies with a paid-in capital not less than NT$20,000,000 may establish bonded warehouses.
The bonded warehouses shall be securely built and approved by the competent authority to be used as warehouses and, according to the nature of the cargos to be stored, shall be provided with anti-theft, fireproof, waterproof, aeration, and lighting equipment and other equipment ensuring the safety of the cargos, and shall provide convenient work places for the Customs to perform management duties.
Exposed areas in which application has been made to store cargos, shall according to Article 22, be clearly separated from all other areas in the vicinity, unless they are established in the control areas of international harbors or international airports.
The operators of bonded warehouses shall provide computers and associated network facilities to deal with customs clearance, accounting affairs, cargo control, and other related operations by means of computer networks or electronic data transmission.
Article 6 The bonded warehouses shall be established in harbor areas, airports, export processing zones, science-based industrial parks, areas nearby harbors, or other areas approved by the Customs.
Article 7 In an application to establish a bonded warehouse, the following documents shall be submitted to the local Customs for registration:
1. Application: shall indicate the name and address of the applicant, the name, address, ID number, and telephone number of the principal, location of the warehouse, architectural structure, and internal layout (with an illustration), and the categories of the cargos to be stored.
2. The usufruct certificates for the buildings of the bonded warehouse and photocopies of same.
3. The user licenses for the buildings of the bonded warehouse.
4. The company registration certificate and a photocopy.
5. Where an exposed place needs to be used, a floor illustration of the place and the usufruct certificates and their photocopies.

Where the applicant is a government department, government operated enterprise, or an organization approved by the Ministry of Finance, the certificate referred to in Subparagraph 4 of the preceding paragraph may be exempted.
Only shipping companies, airline companies, or transport operators entrusted by them may apply to establish bonded warehouses used to store the cargos referred to in Subparagraph 2, Paragraph 1 of Article 3.
To apply to establish a bonded warehouse used to store the hazardous goods referred to in Subparagraph 5, Paragraph 1 of Article 3, a letter of consent on the location of the warehouse and the safety equipment produced by the local fire department or related competent authority shall be submitted additionally.
To apply to establish a bonded warehouse used to store the re-collation goods referred to in Subparagraph 6, Paragraph 1 of Article 3, a list of the required equipments shall be submitted additionally.
To apply to establish a bonded warehouse used to store the exhibition goods referred to in Subparagraph 8, Paragraph 1 of Article 3, a statement on the exhibition scheme or an exhibition plan shall be submitted additionally.
Article 8 Where it is deemed that an application to establish a bonded warehouse does not meet the provisions of these Regulations, the Customs shall set a time limit for correction, and shall not approve or register the establishment before correction is finished.
Where a bonded warehouse already approved and registered before these Regulations are amended and enforced does not meet the provisions herein, correction shall be completion within 3 years commencing from the date of enforcement of the amendment; otherwise, reapplication shall be submitted in accordance with these Regulations.
Article 9 The Customs shall grant licenses to bonded warehouses already approved and registered, and shall revise the license once every two years according to the provisions of Article 7.
In case of alteration of the registered information, excepting capital increase, of a bonded warehouse, photocopies of the relevant certificates shall be submitted within 15 days commencing from the next day after registration of the alteration is made to the supervising Customs office to renew the license. But any alteration in the location or area of a warehouse shall be reported in advance to the supervising Customs office for approval prior to alteration.
Article 10 The license fees for bonded warehouses approved and registered and the fees for re-granting in case of loss of a license shall be levied in accordance with the rules for collection of government fees by the Customs.
Article 11 A guarantee of NT$300,000 shall be paid to the Customs for a bonded warehouse that has been approved and registered, unless it is established by a government department or government operated enterprise.
For a bonded warehouse that has been approved to implement autonomous management and has been operated for three years, the guarantee is NT$3,000,000; where it has not been operated for three years, the guarantee is NT$6,000,000. However, for a bonded warehouse in a control area or in a container distributing station that has been approved by the Customs to implement autonomous management, the guarantee is NT$300,000.
Where the duty and taxes (fees) payable for the bonded goods stored in a self-provided bonded warehouse and the goods that are sold to the manufacturers in the duty and dutiable areas and reported month by month and delivered from the warehouse in advance are more than the guarantee referred to in the preceding paragraph, the Customs may increase the guarantee appropriately.
The guarantees referred to in the above three paragraphs shall be provided in accordance with Article 3 of the Rules Governing the Implementation of the Tariff Law.
Article 12 Bonded warehouses that meet the provisions of the Regulations on Autonomous Management of the Operators of Warehouses, Containers, Distributing Stations, Bonded Warehouses, and Logistics Center may apply to the Customs for autonomous management.
Applications for approval and registration of the establishment of self-provided bonded warehouses may be submitted only provided that the conditions for autonomous management are satisfied.
The operators of the bonded warehouses of distributing centers already approved and registered before the amendment of this Article is enforced shall apply to the Customs within one year commencing from the enforcement of the amendment for approval of autonomous management; otherwise, their registration will become invalid.
Article 13 Bonded warehouses that have already been approved to be established may not cease operations unless approved by the Customs.

Chapter 3 Management
Article 14 The supervising Customs offices may periodically or nonperiodically send Customs officers to inspect the bonded goods stored in bonded warehouses.
Cargos shall be put into or taken out of bonded warehouses during the office hours prescribed by the Customs. However, this resolution is not applicable to bonded warehouses that have been approved by the Customs to implement autonomous management, or on special occasions and with the approval of the Customs.
Article 15 A bonded warehouse shall appoint a representative to handle the bonding affairs of the warehouse, and report to the Customs for reference.
Article 16 To store foreign cargos in a bonded warehouse, the consignee or the holder of the bill of lading shall prepare a letter of application for storing foreign cargos in a bonded warehouse, and the cargos may enter the warehouse only after the operator of the warehouse together with Customs officers has confirmed the marking and quantity of the cargos according to the clearance paper or the permit of storage. However, fuels, materials, cabin goods or maintenance appliances dedicated for airplanes may be unloaded and stored in the bonded warehouse in advance with the approval of the Customs, and the storage procedure shall be supplemented within three days commencing from the next day after the cargos are put in the warehouse.
The Customs may inspect cargos stored in bonded warehouses where it is deemed by the Customs as necessary.
Article 17 Where a bonded warehouse buys bonded goods from an enterprise, bonded factory, or logistics center other than the bonded warehouses in export processing zones and science-based industrial parks, the seller and the buyer shall together prepare and submit a declaration enclosing the necessary documents to declare the cargos at the Customs, and then store the cargos in the warehouses by right of the computer clearance paper or the permit of storage.
Where a self-provided bonded warehouse purchases goods for re-collation from a manufacturer in a dutiable area, the seller and the buyer shall jointly prepare and submit a declaration enclosing the necessary documents to declare the cargos at the Customs, and then store the cargos into the warehouses by right of the computer clearance paper or the permit of storage. The customs shall grant a duplicated copy of export declaration for the seller to apply for reimbursement of duty and tax.
Article 18 Self-provided bonded warehouses, self-bonded plants, logistics centers, and manufacturers in duty and dutiable areas may apply to the Customs to report their purchasing month by month. Where the application is approved, they may count and record the cargos and put them into the warehouses by right of the transaction vouchers, and then prepare a declaration before the fifth day of the next month to finish the Customs clearance procedure, and the date of clearance of the declaration shall be regarded as the date of import or export.
The above-mentioned bonded cargos sold by the manufacturers in duty and dutiable areas to self-provided bonded warehouses may not be delivered out of the warehouse before the procedure of Customs clearance has been supplemented; where it is necessary to deliver cargos in advance, some sample goods shall be reserved for verification upon declaration at the Customs.
Article 19 To put imported cargos on which the tariff has been paid or locally-made goods into a bonded warehouse used for exhibition goods, a list of the goods marked with the trademark, name, specification, and quantity of the goods shall be reported to the Customs, and the goods may enter the warehouse only after the supervising officers of the Customs have checked the goods together with the operator of the warehouse. Before the goods can be taken out of the warehouse after the exhibition is finished, the original list shall be submitted to the Customs to request the supervising officers to check the goods together with the operator of the warehouse.
When applying to transfer goods for which the tariff has not been paid into a bonded warehouse in the same Customs area for storage after the exhibition is finished, the applicant shall handle the transfer procedure in accordance with the provisions of Article 47.
Article 20 Where excess or shortage is found upon unloading cargos into a bonded warehouse, the operator of the bonded warehouse shall, for shipping cargos, within seven days commencing from the next day after completion of unloading; for air cargos, within three days; or for imported cargos shipped in containers, within three days commencing from the next day of unpacking, submit a surplus or shortage report form in duplicate to the Customs for inspection.
Article 21 The cargos stored in bonded warehouses shall be piled in different areas according to their categories in such a way that their markings face toward the outside, and the area numbers shall be marked on the wall for identification. However, this regulation is not applicable to exhibition goods stored in bonded warehouses with the approval of the Customs.
Computer-controlled automated bonded warehouses may be freed from the restrictions of the preceding paragraph, and the cargos stored in them shall be piled separately on stacking boards, and the subarea numbers shall be marked on the shelves for identification. However, the cargos of different bills of lading may not be piled together on the same stacking board.
Bonded warehouses that have been approved to provide re-collation services shall store cargos not reformed and those already reformed in separate chambers.
Article 22 Where cargo packages are too heavy or too big or in other special circumstances, they may be stored in the exposed areas of a bonded warehouse with the approval of the Customs, and the operator of the warehouse shall also be responsible for the safety and management of such cargos.
The exposed areas referred to in the preceding paragraph must be adjacent to a warehouse already registered, unless the adjacent land has been expropriated by the government.
Article 23 In applications for delivery from the warehouse and import of the bonded cargos stored in bonded warehouses according to Article 16, the following provisions shall apply:
1. For after-tax import cargos, the owner of the cargos or the holder of the cargo manifest shall prepare a declaration enclosed with the necessary documents to declare the cargos at the Customs, and the operator of the warehouse may, together with the supervising Customs officers, deliver the cargos from the warehouse after having confirmed the markings and the quantity according to the clearance paper or the permit of delivery.
2. For cargos supplied to enterprises in export processing zones or enterprises or bonded plants in science-based industrial parks, the owner of the cargos or the holder of the cargo manifest shall prepare the necessary documents to declare the cargos at the Customs, and the operator of the warehouse may, together with the supervising Customs officers, deliver the cargos from the warehouse after having confirmed the markings and the quantity according to the clearance paper or the permit of delivery.
Article 24 In applications for deliver from the warehouse of bonded cargos stored in self-provided bonded warehouses according to Article 17, the following provisions shall govern:
1. For cargos sold to the manufacturers in duty and dutiable areas that should be regarded as export, the operator of the warehouse shall prepare a declaration enclosed with the necessary documents to declare the cargos at the Customs, and then deliver the cargos from the warehouse by right of the clearance paper or the permit of delivery after paying the duty and tax according to the pattern of delivery.
2. For cargos sold to enterprises in export processing zones or enterprises or bonded plants in science-based industrial parks, the seller and the buyer shall jointly prepare a declaration enclosing the necessary documents to declare the cargos at the Customs, and then deliver the cargos from the warehouse by right of the clearance paper or the permit of delivery.
3. For export cargos for which application has been made for delivery from a warehouse, the operator of the warehouse shall prepare a declaration enclosing the necessary documents to declare the cargos at the Customs, and check the markings and the quantity according to the permit of delivery, and then transport them to the Customs at the destination to handle the procedure of Customs clearance. Where the cargos are declared by other manufacturers or dealers for exportation, the declarer and exporter shall write on the export declaration that “This batch of cargo is supplied by the bonded warehouse. Except that the bonded warehouse may apply to write off the account, no exporter may apply for reimbursement of duty and tax”, and shall send a duplicated copy of the export declaration to the operator of the warehouse to write off the account.
Article 25 The self-provided bonded warehouses that sell bonded goods to bonded plants, science-based industrial parks, export processing zones, logistics centers, other self-provided bonded warehouses, or manufacturers in duty and dutiable areas may apply to the Customs for permission to make reports month by month and, once the application is approved, may pick up the goods and record them in the accounting book by right of the transaction vouchers, and shall prepare a summarized declaration to handle the procedure of Customs clearance before the fifth day of the next month, and the date of clearance of the declaration shall be regarded as the date of import or export.
Where a self-provided bonded warehouse applies for permission to make reports month by month, the following provisions shall apply:
1. A register of the monthly reports shall be established to record the date of delivery and the name, specification, quantity, and estimated duty and tax of the goods by batches before delivering the goods from the warehouse. However, it not necessary to establish a register where computers are used for control and online real-time verification is available.
2. Sample goods shall be reserved for verification upon declaration at the Customs, unless sampling is exempted according to the relevant provisions.
Article 26 Where a bonded cargo stored in a bonded warehouse according to Article 17 and Paragraphs 1 and 2 of Article 36 is rejected, the following provisions shall apply:
1. Where the cargo is returned to a duty and dutiable area, the seller and the buyer shall jointly prepare a letter of application for return of goods and submit it to the Customs for approval, and hand in the constructive export certificate originally received for reimbursement of duty and tax or request the Customs to issue a letter to make correction; where the import duty has been reimbursed, a declaration shall be prepared and submitted to the Customs after repaying the reimbursed duty and tax or recovering the original account. (Where the guarantee has been relieved, the guarantee procedure shall be supplemented.)
2. Where the cargo is returned to an export processing zone or a science-based industrial park, a bonded plant, or a logistics center, the seller and the buyer shall jointly prepare a declaration and submit it to the Customs.
Article 27 When applying for delivery of bonded cargos stored in a bonded warehouse by right of the clearance paper, permit of delivery, or the transaction voucher, a container (cargo) freight bill (and a permit of pass) shall be produced.
The bonded warehouse shall reserve a duplicated copy of the above-mentioned container (cargo) freight bill or transaction voucher for the Customs to perform examination.
Article 28 Where it is found the quality or specification is not compliant with the contract after foreign cargos have been imported and stored in a bonded warehouse, and the original owner of the bonded warehouse or the holder of the cargo manifest should hold the liability of compensation or replace the cargos by new ones, the seller and the buyer shall jointly prepare a letter of application for return of goods and submit it to the Customs for approval. The exemption from the tariff shall be handled in accordance with the provisions of Article 46 of the Tariff Law.
Where a foreign cargo stored in a bonded warehouse has been supplied to an export processing zone, a science-based industrial park, or a bonded plant, and is rejected and returned to the warehouse for storage again, the two-year period shall be commenced from the date when this batch of cargo was originally stored.
Article 29 Excepting that the declaration and export of cargos supplied to bonded plants, enterprises in export processing zones, and enterprises in science-based scientific parks shall be handled according to the relevant provisions, the duty and taxes for the cargos stored in bonded warehouses shall be paid within the time limit for common import cargos; otherwise, the case will be disposed of according to Article 69 of the Tariff Law.
Article 30 In applying for permission to export foreign cargos stored in a bonded warehouse, the owner of the cargos or the holder of the cargo manifest shall prepare a letter of application for export of bonded cargos, and request the supervising Customs office to grant a permit of delivery and declare the cargos at the Customs at the location of exportation, and then deliver the cargos from the warehouse after the operator of the warehouse has confirmed the marks and the quantity of the cargos jointly with the supervising Customs officers according to the permit of delivery, and the Customs shall send personnel to escort in transportation or supervise the sealing and transportation of the cargos to the Customs at the location of exportation to handle the procedure of Customs clearance.
Article 31 The affairs that should be handled by the Customs supervising officers as prescribed in these Regulations may be handled by the personnel dedicated to bonding affairs in bonded warehouses in which autonomous management is applicable. However, cargos that need escort in transportation shall be handled by the Customs officers all the same.
Article 32 Where a bonded warehouse for fuels and materials used for the transport of international trade supplies the ships or airplanes of companies to which the warehouse is affiliated with fuels or materials for running international routes, the declaration shall be prepared by the shipping company, airline company, or the transport operator entrusted by the company and sent to the Customs to request the Customs to grant the permit, and send personnel to escort in transportation or supervise the sealing and loading of the cargos into ships or aircraft. However, the fuels, materials, or maintenance appliances dedicated for airplanes may be delivered from the warehouse and loaded into the airplane in advance with the approval of the Customs, and the delivery procedure shall be supplemented within three days commencing from the next day of delivery.
For bonded warehouses approved by the Customs to be dedicated to goods used for airplanes flying international routes, in order to meet the need for frequent usage of the goods stored in them by the air routes of international airlines, the export procedure may be handled in advance and the goods may be placed in cleared chambers, according to the provisions of the Customs, before being exported, and shall be supervised and controlled by the Customs all the same, but interlock shall not be used where applicable. However, the actual consumption of the goods shall be attested by the Customs officers and shall be reported to the Customs monthly.
For goods used in the repair of aircraft and stored in a bonded warehouse dedicated to storing goods for aircraft flying international air routes, the operator may apply to the Customs for approval of outside repair within six months and shall sign a letter of guarantee. However, depending on the actual requirements, a letter of application may be submitted to the Customs to apply for prolongation of the period before the period expires, and the term of prolongation may not be more than six months, and may be approved only one time.
Where the goods for international airlines to build and repair aircraft referred to in the first paragraph are sold (or deemed as sold) to a domestic airline company that needs to repair its aircraft, and the warehouse storing the goods is a bonded warehouse approved by the Customs to perform autonomous management, the transactions may be reported monthly, and the goods may be delivered from the warehouse and recorded in the accounting books in advance by right of the transaction voucher, and a summarized declaration shall be prepared before the fifth day of the next month to handle the procedure of Customs clearance.
Article 33 To deliver materials used for repairing containers from a bonded warehouse in order to repair containers, a detailed statement on maintenance in triplicate shall be prepared besides a declaration, and shall be reported to the Customs to explain the following matters. After the Customs grants a permit, the goods may be delivered from the warehouse temporarily after a security of duty and tax payment is paid or the duty and tax payable is guaranteed by a credit institution.
1. The category, sign, number, and date of importation of the containers to be repaired.
2. The name, quantity, and specification of the materials required for repair as well as the number of the declaration.
3. The contents and place of repair and the estimated date of completion.
4. The name, quantity, and treatment of the used materials removed due to repair.
After confirmation has been made by the Customs that the repair of containers has been carried out, the repair goods temporarily delivered from the warehouse shall be regarded as goods for return to the origin, and the security deposit shall be refunded or the originally guaranteed credit shall be written off. The work period of repair shall be limited to one month, and may be prolonged to two months under special circumstances. In case the repair is not completed within the time limit, the security deposit for duty and tax payment shall be expropriated as the duty or the import duty and tax (fee) shall be levied from the guarantor institution.
Where a bonded warehouse storing the materials for repairing containers is located in the same place within a port area as a container repair shop, a certain quantity of materials may be delivered from the warehouse after paying the security deposit and stored in the repair shop for safekeeping and usage. However, a detailed statement about the usage of the repair materials shall be filled out in triplicate day by day to record the daily consumption and the balance, and then the consumed quantity may be made up within the range of the quantity originally approved after the Customs officers verify and attest the data; in this case, it is not necessary to pay additional guarantees. In case fewer materials are required for repairing containers, a detailed list of the reduced materials including the names and quantities of the materials may be submitted to apply for reimbursement of the guarantee overpaid.
The period of the above-mentioned repair materials to be delivered from the bonded warehouse and stored in the repair shop for safekeeping and usage is not limited by the provision of the second paragraph, but the Customs may send personnel to perform selective examination at any time deemed necessary.
Used materials removed in repair shall be exported to the place of origin; otherwise, import duty and tax shall be paid or they shall be destroyed under the supervision of the Customs.
Article 34 Bonded cargos may be re-collated using the following methods:
1. Inspection & testing: inspect or test the cargos stored in warehouses.
2. Collation: refit the stored cargos or attach labels on them.
3. Classification: grade or classify the stored cargos according to their nature, shape, size, color, and other characteristics.
4. Segmentation: divide the stored cargos.
5. Assembly: assemble the cargos by means of manpower or tools.
6. Repacking: change the original packaging or repack the stored cargos.
The re-collation of cargos as referred to in the preceding paragraph shall meet the following provisions:
1. Their original nature or shape may not be changed, unless the original shape can still be recognized after the change.
2. No or little spoilage occurs during the process of re-collation.
3. Large complex machines and equipment may not be used.
4. After the process of re-collation, unqualified cargos, if they are purchased domestically, may not be discarded as useless and written off from the accounting book but shall be returned to the seller; if they are purchased from a foreign country, they shall be returned and replaced by new ones according to the relevant provisions, and may be discarded as useless and written off from the accounting book with the written consent of the consignor.
5. After the process of re-collation, the markings indicating the origin of the cargos shall be handled in accordance with the related provisions of other laws and regulations.
Before re-collating cargos in a bonded warehouse, the owner of the cargos or the holder of the cargo manifest shall report the name and quantity of the cargos, the date they entered the warehouse, the number of the declaration, the scope of re-collation, and the list of personal involved to the Customs and, after the Customs issues a permit, carry out the re-collation under the supervision of the personnel sent by the Customs to be stationed in the warehouse. However, it is not necessary for the Customs to send personnel for supervision to bonded warehouses approved to perform autonomous management and bonded warehouses established in export processing zones. The entry and exit of the re-collation workers into and from the warehouse shall be governed by the provisions of Article 11 of the Act for the Customs to Suppress Smuggling where it is deemed by the Customs as necessary.
Article 35 With the approval of the supervising Customs office, the self-provided bonded warehouses may convey the cargos out of the bonded warehouses for inspection or testing. Upon doing so, detailed records shall be made to register the name, unit, specification, and quantity of the cargos as well as the time of entry and exit. Where necessary, the Customs may send personnel to perform inspection.
The cargos referred to in the preceding paragraph shall be conveyed back within three months, and application may be submitted to apply for postponement before the period expires, but the accumulated period may not be more than six months.
Article 36 Where it is necessary for the owner of the cargoes or the holder of the cargo manifest to purchase raw materials, semi-finished products, or finished products from a manufacturer, bonded plant, or logistics center in a domestic duty and dutiable area, or an enterprise in an export processing zone or science-based industrial park for the purpose of re-collating the cargoes stored in a bonded warehouse, the seller and the buyer shall jointly prepare a declaration to declare the goods at the Customs for inspection and warehousing.
For materials sold by a bonded plant to a bonded warehouse for the repair of containers or pallets, the provision of the preceding paragraph shall apply.
To retrieve the materials stored in a bonded warehouse in accordance with the above two paragraphs due to specific reasons, a prior report shall be sent to the Customs for permit and clearance after the process of confirmation.
Article 37 Applications for the delivery of bonded cargoes from a warehouse after the process of re-collation shall be submitted by the following persons:
1. The owner of the cargos or the holder of the cargo manifest.
2. For cargoes warehoused as locally-made ones and assembled in the process of re-collation, the application shall be submitted by the owner of the re-collated cargoes or the holder of the cargo manifest.
Article 38 To apply for import, export, or transfer of bonded cargoes to an export processing zone or science-based industrial park after the process of re-collation, the names and quantities of the cargoes before and after re-collation as well as the date of entry and the number of the original declaration shall be described in detail on the declaration for the Customs to examine. Where some locally-made goods are used, the declaration shall also be marked with the data for reimbursement of duty and tax such as the name, quantity, specification, manufacturer, and the number of the original declaration of the raw materials, semi-finished products, or finished products purchased from a manufacturer or bonded plant in a domestic duty and dutiable area, or an enterprise in an export processing zone or science-based industrial park.
Article 39 Where delivery and importation is applied for after bonded goods are re-collated, the Customs shall approve the applicant to write off the cargos from the accounting book according to the status of the cargos before re-collation (i.e., when being warehoused), but shall determine the dutiable price and the serial number of tariff and whether the excise duty and tax should be levied according to the status of the cargoes after re-collation.
Article 40 Where application for export of bonded cargos is submitted after the process of re-collation, the Customs shall approve the applicant to write off the cargoes from the account according to the status of the cargoes before re-collation (i.e., upon warehousing).
Where there are some locally-made products among the above-mentioned cargos, the related provisions on the export of goods shall apply; this is also applicable in circumstances the occasion where locally-made goods are used in the repair of containers or pallets.
Article 41 Where the duty and tax one locally-made goods produced in a duty and dutiable area and used for the re-collation of bonded cargos or in the repair of containers or pallets need to be reimbursed, an original copy of the declaration shall be prepared and submitted to the Customs, and the Customs will issue a duplicated copy for the applicant to get the duty and tax reimbursed.
Article 42 Machines, tools, and equipment provided domestically and used in the re-collation of cargoes shall be conveyed into or out of the bonded warehouses by right of the permit issued by the Customs and after verification.
Article 43 The wastage of bonded cargos occurred in the process of re-collation may be cancelled after verification after it is confirmed by the Customs.
As for waste materials produced in the process of re-collation of bonded cargos, materials of value shall be imported without paying the tariff according to the law, and those of no utility value shall be destroyed under the supervision of the Customs.
Article 44 After foreign cargos stored in a bonded warehouse are delivered from the warehouse and exported, the Customs will not issue a certified copy of the declaration or the export certificate.
Article 45 The storage period of the bonded cargos stored in a bonded warehouse is two years, and may not be prolonged unless they are raw materials supplied for important domestic industries, goods necessary to sustain people’s lives, or materials for important domestic construction projects, or unless they are approved by the Ministry of Finance in special circumstances.
Where the import or export of bonded cargos is not reported within the storage period prescribed in the preceding paragraph, a fine for reporting late will be levied according to Paragraph 1, Article 68 of the Tariff Law from the day following expiration of the storage period; in case the import or export is still not reported thirty days after levy of the fine, the case will be handled in accordance with the provision of Paragraph 2 of the same article.
Where the owner of a bonded cargo or the holder of the cargo manifest gives a written statement to abandon the cargo before the storage period expires, the cargo shall be disposed of according to the provisions of Article 77 of the Tariff Law.
Article 46 Where bonded cargos to be exported are not shipped due to certain reasons, the Customs shall send personnel to escort them in transportation or supervise the sealing and warehousing in the bonded warehouse, and the storage period shall be counted from the day when they were warehoused for the first time.
Article 47 In any of the following circumstances, the bonded cargos stored in a bonded warehouse may be transferred to another bonded warehouse or a logistics center, and the original stored or the seller and the buyer shall jointly prepare a letter of application for transfer of bonded cargos to another bonded warehouse or logistics center, and submit it to the Customs:
1. The cargos are transported to a logistics center or transferred to a bonded warehouse at another domestic treaty port.
2. The cargos are sold to a self-provided bonded warehouse.
3. The cargos are foreign cargos sold by a self-provided bonded warehouse.
4. The bonded warehouse cancels it’s registration and ceases operations.
5. The bonded cargos stored in the warehouse are likely to be damaged by natural disaster of force majeure such as flood, landslide, or typhoon, or it is predicted that a natural disaster will occur.
6. The person originally applying for storage of such goods in the bonded warehouse has established its own bonded warehouse.
7. Other special circumstances.
In the circumstances described in the above Subparagraphs 4~7, where the cargos are transferred to another bonded warehouse at the same treaty port, a prior application shall be submitted to the Customs for approval.
Article 48 Where the bonded cargos are transferred to a logistics center or another bonded warehouse according to the provisions of the above article, the storage period shall also be counted from the day when it was warehoused in the original bonded warehouse at the original location of import.
Article 49 Where loss or breakage of bonded cargos occurs during the period of storage in a bonded warehouse, the provisions of Article 45 of the Tariff Law and Article 39 of the Rules Governing the Implementation of the Tariff Law shall apply.
Article 50 Where it is necessary to inspect and notarize or sample bonded cargos, the owner of the cargos or the holder of the cargo manifest shall apply to the Customs for a permit, and the operator of the warehouse may carry out inspection, notarization or sampling together with and under the supervision of the Customs officers. And the applicant shall return the unpacked packages to their original condition.
Article 51 The operators of bonded warehouses shall, according to the provisions of the Customs, prepare an inventory register for use after a cargo is examined and sealed by the Customs; the deposit, withdrawal, self-examination, or sampling of the cargos shall be recorded in detail in the register. The Customs may, send personnel to the warehouses to check the cargos and the register, and may require an inventory of the cargos where necessary, and the operators of the warehouses and the warehouse managers employed by them shall cooperate with the personnel sent by the Customs.
Applicants who apply for warehousing or withdrawal shall, according to the facts, provide the data required for the above-mentioned operators of the warehouses to keep business records such as the number, type, and items of the declaration as well as the name, quantity, and unit of the cargos.
When preparing registers according to the provisions of Paragraph 1 of this Article, bonded warehouses that have been approved to provide re-collation services shall prepare separate inventory registers for cargos imported from foreign countries, locally-made bonded cargos, other non-bonded cargos, and re-collated finished goods.
When preparing registers according to the provisions of Paragraph 1 of this Article, bonded warehouses storing exhibition goods shall list in detail such data as the manufacturer, product name, specification, and quantity of the exhibition goods, and mark their positions in the exhibition area for future reference. Where the exhibition period is too short and there are too many exhibition goods, an application may be submitted to the Customs for permission to bond the duplicated copies of the import declarations into books and use them instead of the registers.
The entry or exit of bonded cargos into or from bonded warehouses shall be recorded in the related accounting books within 2 days commencing from the next day following entry or exit.
Article 52 The accounting books, statistical tables, warehousing and withdrawal bills of bonded warehouses may be processed by computers with the approval of the supervising Customs office. The statistical tables shall be printed every month to substitute the inventory registers and shall, before the twentieth day of the next month, be submitted to the Customs for examination, sealing, and reference.
Where a bonded warehouse processes its accounting affairs and the control and management of cargos by using online computers so that the Customs can perform verification remotely, it is not necessary for the bonded warehouse to submit the accounting books, statement and reports, or entry and release documents to the Customs for examination and sealing.
The statement, reports and accounting books referred to in the above two paragraphs may be stored in electronic media with the approval of the supervising Customs office.
Article 53 The operator of a bonded warehouse shall take responsibility for the safekeeping of the cargos stored in the warehouse. If any loss occurs, the case shall be handled according to the provisions of Article 49, and the operator shall be responsible for the payable duty and tax (fee).
Whether or not the stored cargos have been insured, the disposal of the cargos on which duty and tax has already been paid, but which have not been delivered, and other matters between the owner of the cargos or the holder of the cargo manifest and the operator of the bonded warehouse have nothing to do with the Customs.
Article 54 For the inventories of a bonded warehouse that should be handled according to the Act for the Customs to Suppress Smuggling or other regulations, the Customs may detain them in the Customs warehouses at any time by right of a Customs sequestration note, and the operator or manager of the bonded warehouse may not refuse.

Chapter 4 Penal Provisions
Article 55 Where a bonded warehouse commits any of the following violations, the Customs may warn it and order it to correct the misconduct or fine it a sum of NT$6,000~30,000 according to Article 84 of the Tariff Law, and may execute consecutive punishment; in case correction is not made after penalties have been ascribed three consecutive times, the Customs may prohibit the warehouse from storing bonded cargos for up to six months if the warehouse:
1. Stores cargos infringing the provisions of Article 4.
2. Fails to store cargos according to the provisions of Articles 16 and 17.
3. Fails to follow the provisions of Article 22 and stores bonded cargos in exposes areas.
4. Fails to follow the provisions of Article 42 and allows machines, tools, or equipment to be conveyed into or out of the bonded warehouse.
Article 56 Where a bonded warehouse commits any of the following violations, the Customs may warn and order it to correct the misconduct or fine it a sum of NT$6,000~30,000 according to Article 84 of the Tariff Law, and may execute consecutive punishment; in case correction is not made after penalties have been ascribed three consecutive times, the Customs may, as above prohibit the warehouse from storing bonded cargos for up to six months or revoke its registration if the warehouse:
1. Infringes the provisions of Paragraph 2 or 3 of Article 5.
2. Fails to pay the guarantee according to the provisions of Article 11.
3. Fails to store or deliver the cargos according to the provision of Paragraph 2 of Article 14.
4. Fails to pick up and deliver cargos from the warehouse by right of the clearance paper or the permit according to the provisions of Article 23, Article 24, Article 26, Article 30, Paragraph 1 of Article 32, Paragraph 1 of Article 33, and Paragraph 3 of Article 36.
Article 57 Where a bonded warehouse commits any of the following violations, the Customs may warn and order it to correct the misconduct or fine it a sum of NT$6,000~30,000 according to Article 84 of the Tariff Law, and may execute consecutive punishment; in case correction is not made after penalties have been ascribed three consecutive times, the Customs may prohibit the warehouse from storing bonded cargos for up to three months if the warehouse:
1. Fails to follow the provisions of Article 9.
2. Fails to reserve samples goods according to the provisions of Paragraph 2 of Article 18 and Paragraph 2 of Article 25.
3. Fails to report any excess or shortage found during unloading within the specified time limit according to the provisions of Article 20.
4. Fails to produce and keep the container (cargo) freight bill (and clearance paper) or the transaction voucher according to the provision of Article 27.
5. Fails to make monthly reports by right of the attestation produced by the Customs officers according to the provisions of Paragraph 2 of Article 32.
6. Fails to make inspection or test according to the provision of Article 35.
7. Fails to record the warehousing, delivery, self-examination, or sampling of the cargos in the inventory list according to the provision of Paragraph 1 of Article 51.
8. Fails to print report and submit them to the Customs for review and reference according to the provision of Paragraph 1 of Article 52.
Article 58 Where a bonded warehouse commits any of the following violations, the Customs may warn and order it to correct the misconduct or fine it a sum of NT$6,000~30,000 according to Article 84 of the Tariff Law, and may execute consecutive punishment; in case correction is not made after punishment has been ascribed three consecutive times, the Customs may prohibit the warehouse from storing bonded cargos for up to thirty days if the warehouse:
1. Fails to specially designate persons to deal with the bonding affairs according to the provisions of Article 15.
2. Fails to follow the provision of Article 19.
3. Fails to store the cargos according to the provisions of Article 21.
4. Fails to apply for a permit according to the provisions of Article 50, and directly performs notarization or sample the goods.
Article 59 For the monthly report cases of the self-provided bonded warehouses, where a declaration enclosing relevant documents is not prepared or submitted for the Customs clearance procedure, the Customs may warn and order the bonded warehouses to correct the misconduct or fine it a sum of NT$6,000~30,000 according to Article 84 of the Tariff Law, and may execute consecutive punishment; in case correction is not made after punishment has been ascribed three consecutive times, the Customs may prohibit the warehouse from storing bonded cargos for up to three months or from making reports monthly.

Chapter 5 Supplementary Provisions
Article 60 Bonded warehouses already approved and registered shall be interlocked jointly by the Customs and the operators. However, bonded warehouses approved by the Customs to perform autonomous management and those established in export processing zones, science-based industrial parks, international airport and harbor control zones may be freed from the requirement of being interlocked.
The Customs may recover the interlocking of the bonded warehouses freed from the requirement of being interlocked or send personnel to be stationed in the warehouses to perform supervision where necessary.
Article 61 Where it is necessary for the Customs to send officers to supervise loading and unloading for the purpose of putting cargos into or taking them out of a bonded warehouse, the operator of the warehouse, or the shipping company or airline company concerned shall provide transport on urgent occasions; where it is necessary for the Customs to send an officer to station at the warehouse to perform supervision, the operator of the warehouse shall provide the officer with a place of work.
In circumstances where it is necessary for the Customs to send officers to perform supervision as referred to in the preceding paragraph, the operator of the bonded warehouse shall pay a supervision fee according to the related provisions of the Regulations on the Levying of Stipulated Fees by the Customs.
Article 62 Where the duty on cargos stored in a bonded warehouse has been paid off or the cargos are moved to another warehouse, the Customs may, at the request of the operator of the bonded warehouse, approve the warehouse to temporarily suspend the business, and the stipulated fees shall be exempted during the period of suspension of business.
Article 63 To transport bonded cargos into or take them out of bonded warehouses, escort in transportation and of sealing operations shall be prescribed by the Customs.
Article 64 The fundamentals for supervising bonded warehouses storing goods that are not approved by the Ministry of Economic Affairs to be exported to China according to the Regulations on the Permission of Trade between Taiwan and China shall be prescribed by the Customs.
Article 65 These Regulations will take effect as of the date of promulgation.