The establishment of the bonded warehouse shall fulfill the following conditions:
1. Be a limited-liability corporation with a paid-in capital of at least NT$20 million. However, government, state-run enterprises or those approved by the Ministry of Finance may not have to fulfill this condition.
2. Has acquired the approval that the building fitted out as a warehouse is equipped with anti-theft, fireproof, waterproof, ventilation, lighting, and other equipment that ensures the safety of the goods stored in the warehouse and an appropriate workplace to facilitate management by Customs.
3. Be equipped with functional, 24-hour filming, and 30-day memory camera devices at the entry/exit which Customs may inspect from the film at will. However, a bonded warehouse located within the control area of a seaport or airport and made for storage of mass cargo or a single kind of cargo without package may not have to fulfill this condition when acquiring the approval of Customs.
4. Has furnished the bonded warehouse with computers and associated network facilities to process the customs clearance, accounting affairs, cargo control, and other related operations by means of computer networks or electronic data transmission. However, bonded warehouses located within the control area of an international airport terminal and exclusively made for storage of passengers’ luggage or aviation supplies may not have to fulfill this condition.
An exposed or outdoor storage site or area approved for the storage of goods through application pursuant to Article 22 shall be clearly separated from other areas in the vicinity; however, this provision does not apply to the exposed or outdoor storage site or area located within the control areas of international harbors or international airports.

The bonded warehouses shall be established in harbor areas, airports, technology industrial parks, science parks, agricultural technology parks, areas in the vicinity of harbors, or other areas approved by Customs.

Applicants applying for the establishment of bonded warehouses shall submit the following documents to local Customs for registration:
1. Application Form: The application form shall contain the following information: name and address of the applicant; name, address, ID number, and telephone number of the person-in-charge, the business registration number of the enterprise, location of the warehouse, architectural structure, and internal layout (with an illustration), and the categories of goods to be stored.
2. The bonded warehouse building use permit, building title deed, together with their photocopies; the lease agreement and the photocopies relating to the warehouse building(s) leased by the Bonded Warehouse and a letter of undertaking issued by the owner(s) of such leased warehouse building(s) stating therein the consent of the owner(s) that upon deactivation of the said Bonded Warehouse, the bonded goods shall remain in storage in such warehouse building(s) for a period of at least six (6) months so as to provide the supervising Customs sufficient time to settle all matters relating to the bonded goods, provided that the warehouse building is rented. However, those located within the control areas of international harbors or international airports are exempted from the preceding letters of commitment by the owners of the buildings.
3. Where an exposed or outdoor storage site or area is required, a floor plan of such site or area shall be presented along with its usage permit and the photocopies.
4. Bonded warehouse self-examination form (as attached).
Applicants applying for the establishment of bonded warehouses for storing the goods as set forth in Subparagraph 2, Article 3 shall be restricted to shipping companies, airline companies or their contracted companies providing outsourced transport vehicle service.
Applicants applying for the establishment of bonded warehouses for storing the hazardous goods as set forth in Subparagraph 6 of Article 3 shall also submit a letter of consent issued by the local fire department or the competent authorities with regard to the location of the bonded warehouse and the safety facilities equipped inside the warehouse.
Applicants applying for establishment of bonded warehouses for storing the goods for reconditioning as set forth in Subparagraph 7 of Article 3 shall also submit a list of the required equipments.
Applicants applying for establishment of bonded warehouses for storing the exhibition goods as set forth in Subparagraph 9 of Article 3, shall also submit the rules for exhibition of goods or an exhibition plan.

• Article 7 Schedule Bonded Warehouse Self-examination Form.ods

Where the Customs deems that an application filed for the establishment of a bonded warehouse fails to meet the provisions of these Regulations, the Customs has a right to demand that the applicant make rectification within a given deadline. Failure to complete such rectification within the given deadline shall lead to the rejection of the application by the Customs.

A warehouse having been approved for registration is granted a license by Customs, and such license shall undergo revision every two years pursuant to the provisions of Article 7.
For bonded warehouses having been approved for registration prior to the amendment and implementation of these Regulations on January 11, 2021, Customs may carry out the revision of licenses pursuant to the Regulations implemented at the time the bonded warehouses were registered. Moreover, for bonded warehouses having been approved for registration prior to the amendment and implementation of these Regulations on June 27, 2003, an on-site inspection of the anti-theft, fireproof, waterproof, ventilation, and lighting equipment as defined in Subparagraph 2, Paragraph 1 of Article 5 shall be conducted by Customs.
In the case of the alteration of registered information of a bonded warehouse, photocopies of the relevant certificates shall be submitted to the supervising Customs office for license renewal within thirty days from the day following the date of the alteration of the registration. However, in the case of increase in the amount of paid-in capital, the bonded warehouse shall make a report in writing to the supervising Customs of such change, without having to file a separate application for replacement of license within the aforesaid period.
In the case that the alteration of registered information in the preceding Paragraph refers to the warehouse location or area, the approval shall be obtained from the supervising Customs office prior to such alteration. In the case of decrease in the amount of paid-in capital, it shall be reported to the supervising Customs before the competent authority approves the registration alteration.

The license fee of a duly registered bonded warehouse and the license reissue fee due to loss of the original one shall be collected in accordance with The Rules Governing the Collection of Fees by the Customs Authority.

The applicant is required to pay a guarantee bond of NT$300,000 to the Customs upon the official approval and registration of the bonded warehouse under application; however this requirement for a guarantee bond is not applicable to the bonded warehouses established by government agencies or state-run enterprises.
A bonded warehouse approved for autonomous management that has been operational for at least three years is required to submit a guarantee bond of NT$3,000,000; whereas one whose period of operation is under three years is required to submit a guarantee bond of NT$6,000,000. However, in the case of a bonded warehouse located inside a control area or a container terminal authorized for autonomous management by Customs, the guarantee bond is NT$300,000.
Where the duty and taxes (fees) payable for the bonded goods stored in a self-provided bonded warehouse and the goods which are sold to the manufacturers located inside a tax zone and released from the warehouse in advance on a monthly consolidated declaration exceed the amount of the guarantee bond referred to in the preceding paragraph, the bonded warehouse shall actively make up a deficiency in guarantee bond.
Stipulations regarding the deposits set forth in paragraph 2 for self-provided bonded warehouse exclusively for storing goods to be sold in duty-free shops or offshore islands duty-free shops referred to in the proceeding paragraph ,shall apply mutatis mutandis.
The amount of guarantee deposit to be paid for self-provided bonded warehouse to store the goods from the city duty-free shops or city duty-free outlet/shop is NT$ 20 million. However, for the city duty-free shops that do not store the bonded goods, the stipulations set forth in the second paragraph shall apply mutatis mutandis.
The provision of the guarantee bond , referred to the preceding five paragraphs , shall be governed by Article 11 of the Customs Act.

Bonded warehouses meeting the provisions of The Regulations Governing the Autonomous Management Operations of Joint-Locked Warehouses, Container Terminals, Bonded Warehouses, Logistics Centers and Customs Accredited Establishments, with a paid-in capital of NT$50,000,000 or above may apply to the Customs for authorization to carry out autonomous management.
An applicant applying for the establishment and registration of a self-provided bonded warehouse shall meet the criteria for autonomous management authority to be able to qualify for application.
For such bonded warehouses as are exclusively used for the storage of aviation supplies (for the purpose of reparation and construction of airplane), and that the conditions of application for autonomous management may not limit the criteria for paid-in capital as a sum of NT$ 50,000,000 or above.

Bonded warehouses having been approved for establishment are prohibited from ceasing operations without the prior approval of the Customs.