The supervising Customs offices may assign Customs officers to conduct periodic or unscheduled audits of the bonded goods stored in bonded warehouses.
The storage and release of the bonded warehouse goods shall be processed during the office hours as prescribed by the Customs. However, this provision is not applicable to the bonded warehouses approved by the Customs for implementing autonomous management, or under such circumstances as have received the special approval of the Customs.

A bonded warehouse shall appoint two or more full-time representatives to handle the bonding affairs of the warehouse, one of whom shall be a managerial officer for bonding operations, and make a report to Customs.

For storage of foreign goods in a bonded warehouse, the consignee or the holder of the bill of lading shall fill in an application form for the storage of foreign goods in a bonded warehouse, and the goods may enter the warehouse only after the warehouse operator together with Customs officers has confirmed the marking and quantity of the goods according to the release notice or the storage permit. However, fuels, materials, cabin goods or repair and maintenance appliances dedicated for the use of by airplanes may be unloaded and stored in the bonded warehouse before processing the necessary storage procedures upon the approval of the Customs, but the necessary storage procedures shall be completed within three days from the day following the date of storage.
The Customs may inspect the goods stored in bonded warehouses where it is deemed by the Customs as necessary.

Where a self-provided bonded warehouse purchases bonded goods from the non-bonded-warehouse enterprises that are located inside technology industrial parks, science parks, agricultural technology parks, and bonded factories, free trade zones or logistics centers, the seller and the buyer are required to jointly complete a customs declaration form, and submit such declaration form and necessary supporting documents for declaration to Customs; thereafter, upon receipt of a computer-processed release notice or storage permit, the said purchased goods may be delivered to the warehouse for storage.
Where a self-provided bonded warehouse purchases goods for reconditioning from a manufacturer inside the taxed zones, the seller and the buyer are required to jointly complete a customs declaration form, and submit such declaration form and necessary supporting documents for declaration to Customs; thereafter, upon receipt of a computer-processed release notice or storage permit, the said purchased goods may be delivered to the warehouse for storage.

A self-provided bonded warehouse purchasing goods from the bonded factories, science parks, agricultural technology parks, technology industrial parks, logistics centers, free trade zones, other self-provided bonded warehouse, or manufacturer inside the taxed zones may apply to Customs for a monthly consolidated declaration on the purchased goods. Upon approval by Customs, such self-provided bonded warehouse which has made up a deficiency in guarantee bond according to the Paragraph 3 of Article 11 may, under the amount of guarantee bond, deliver the goods into the warehouse and attend to the accounting records based on the transaction vouchers, and thereafter process the customs declaration on the monthly consolidated declaration basis before the fifteenth day of the following month; moreover, the release date on the declaration form shall be regarded as the import/export date.
The aforesaid bonded goods purchased by the self-provided bonded warehouse from a manufacturer inside a taxed zone cannot be delivered out of the warehouse before the customs clearance procedure is completed. Where it is necessary to deliver the goods before completion of the customs clearance, a number of samples shall be reserved for verification during the customs declaration procedures.

Where tax-paid import goods or domestic goods are delivered to and displayed in a bonded warehouse dedicated for exhibition, a list of the goods attached with a mark containing the information of the brand, description, specification and quantity of the goods shall be reported to the Customs, and the goods may be delivered into the warehouse for storage after the supervising Customs officers have checked the goods together with the warehouse operator. Where the goods are to be delivered out of the warehouse after the exhibition, the original list of goods shall be submitted to the Customs, and the goods may be delivered out of the warehouse after the supervising Customs officer has checked the goods together with the warehouse operator.
Where the exhibited goods on which taxes are unpaid are to be transferred to a bonded warehouse inside the same customs area after exhibition, the transfer procedure shall be processed in accordance with the provisions of Article 47.

In the event of the over-discharge or short discharge of the goods delivered to a bonded warehouse for storage, the warehouse operator shall complete an over-discharge/short discharge report in duplicate within seven (7) days from the day following the unloading of the entire shipped goods; and within three (3) days from the day following the unloading of the entire air goods; and within three (3) days from the day following the de-vanning of containerized goods, and submit the said over-discharge/short discharge report to the Customs for inspection.

The goods stored in a bonded warehouse shall be piled up in different section areas according to the categories of goods with the marks facing out. An identification number of each section area shall be clearly marked on the wall for easy identification. However, this requirement is not applicable to exhibition goods stored in bonded warehouses upon the approval of the Customs.
Customs-accredited computer-controlled automated bonded warehouses are likewise not subject to the requirement of the preceding paragraph. The goods contained in these warehouses are stacked in separate pallets. An identification number of each section area shall be clearly marked on the shelves for easy identification. However, one pallet should only hold the goods declared in the same customs declaration.
Where bonded warehouses are approved to provide reconditioning services, the goods should be stored in their respective sections before and after the reconditioning of the goods. The bonded warehouses approved for autonomous management may store such goods together in one section of the warehouse; however, goods should be separately stacked according to classification.

Where the packages of goods are overweight or oversize or in other special circumstances, upon approval of the Customs, the goods may be stored in the exposed or outdoor storage site or area of a bonded warehouse. The warehouse operator shall be held fully responsible for the safety and management of such goods.
The exposed or outdoor storage site or area referred to in the preceding paragraph must be adjacent to a duly registered warehouse; however, this requirement is not applicable in the circumstances that the adjacent land has been expropriated by the government.

Applicants applying to deliver the bonded goods out of the bonded warehouses for importation pursuant to Article 16 shall comply with the following provisions:
1. In terms of after-tax import goods, the owner of the goods or the holder of the manifest shall fill in a declaration form, and submit the form and other necessary documents to declare the goods to Customs, and the warehouse operator may deliver the goods out of the warehouse based on the computer-processed release notice or delivery permit after having confirmed that the marks and the quantity are consistent with the clearance documents in the presence of the supervising Customs officers.
2. Where goods are supplied to an enterprise located inside the technology industrial parks, science parks, agricultural technology parks, or bonded factories, the owner of the goods or the holder of the manifest shall jointly present the necessary documents to declare the goods to Customs, and the warehouse operator may deliver the goods out of the warehouse based on the computer-processed release notice or delivery permit after having confirmed that the marks and the quantity are consistent with the clearance documents in the presence of the supervising Customs officers.

For bonded goods delivered into the self-provided bonded warehouse for storage pursuant to the provisions of Articles 16 and 17, applications filed for the transportation of the said bonded goods out of the warehouse shall be processed under the following provisions:
1. The goods sold to the manufacturers inside the taxed zones shall be regarded as import goods, and the warehouse operator shall complete a customs declaration form, and submit the declaration form and necessary documents to declare the goods to Customs, and thereafter transport the goods from the warehouse based on the computer-processed release notice or delivery permit after the duty and tax are assessed according to the pattern of delivery.
2. Where goods are sold to enterprises located inside the technology industrial parks, science parks, agricultural technology parks, or bonded factories, the seller and the buyer shall jointly complete a declaration form, and submit the declaration form and other necessary documents to declare the goods to Customs, and thereafter process the delivery of such goods from the warehouse based on the computer-processed release notice or delivery permit.
3. Where applications are filed for the delivery of the export goods from the warehouse, the warehouse operator shall fill in a declaration form and submit the declaration form and other necessary documents for customs declaration of the goods. The goods may thereafter be delivered from the warehouse after the marks and the quantity are confirmed to be consistent with the delivery permit, and then transported to the Customs of the place of departure for customs clearance. Where the goods are declared by other manufacturer or trading company for exportation, the export declarer shall clearly state on the export declaration that “This batch of goods is supplied by ○ ○ bonded warehouse; hence, except for the bonded warehouse which is entitled to write off the account, the exporter is not allowed to apply for rebate of duty and tax”. Moreover, the export declarer shall submit a duplicate copy of the export declaration to the warehouse operator for the write-off of the account.
4. To apply for the transfer of goods from self-provided bonded warehouse to duty-free shop, city duty-free outlet/shop, purchase claim center, or offshore islands duty-free shop, the applicant shall complete a “Warehouse Transfer Application Form”, with the packing list attached, and shall have it transmitted to the CPT Single Window System for recording. Goods are allowed to be transferred after the system has replied a message stating a successful documentation of the application. Furthermore, the goods are allowed to be sealed and escorted following the verification of the customs officer in-charge.
5. Goods exported via postal delivery shall be provided with sufficient amount of guarantee deposit in accordance with Paragraph 3 of Article 11. In addition, the postal parcel shall be re-conditioned to comply with the size and weight limit of the postal parcels and the dispatch note shall be duly attached to the surface of the carton of postal parcels following its exit from the warehouse. The number of dispatch note shall be written on the packing list and export declaration form. However, the goods listed in Subparagraph 7, Paragraph 1 of Article 4 and alcohol or tobacco are prohibited from postal delivery.

A self-provided bonded warehouse selling bonded goods to the bonded factories, science parks, agricultural technology parks, technology industrial parks, logistics centers, free trade zones, other self-provided bonded warehouses, or manufacturers in taxed zones may apply to Customs to declare goods on a monthly consolidated declaration basis, and upon approval by Customs, such self-provided bonded warehouse which has made up a deficiency in guarantee bond according to the Paragraph 3 of Article 11 may, under the amount of guarantee bond, deliver goods from the warehouse based on and process account recording, and process the consolidated declaration of goods for customs clearance before the fifteenth day of the following month; moreover, the release date on the declaration form shall be regarded as the import/export date.
A self-provided bonded warehouse applying to use monthly consolidated declaration shall comply with the following provisions:
1. The control and management shall be processed by computers and online verification is accessible by Customs in real-time to record the delivery date, description, specification, quantity, and estimated duty and tax of each batch of goods in sequence.
2. A number of sample goods shall be reserved for verification during the customs clearance procedure, unless sampling is exempted according to the relevant provisions.

Where bonded goods stored in a bonded warehouse according to Article 17 and Paragraphs 1 and 2 of Article 36 are returned to the seller, the following provisions shall be observed:
1. Where the goods are returned to a seller inside a taxed zone, both the seller and the buyer shall jointly complete an application for the return of merchandise and submit the application to Customs for approval; upon receipt of approval by Customs, the parties concerned should process the customs declaration of such returned goods.
2. Where the goods are returned to a seller inside the technology industrial parks, science parks, agricultural technology parks, bonded factories, free trade zones or logistics centers, the seller and the buyer shall jointly complete a declaration form and process the declaration of goods with Customs.

When foreign goods or domestic bonded goods are delivered to a bonded warehouse for storage, the bonded warehouse operator shall stamp on the container (goods) note (also serving as the release permit, and hereinafter referred as the “Note”) , and shall transmit the stamped notification copy of the Note back to the shipping depot.
When an applicant applies for delivery of bonded goods stored in a bonded warehouse based on the computer-processed release notice, delivery permit, or the transaction voucher, a container (goods) note (and a release permit) shall be issued.
For the bonded goods delivered out of the warehouse for exportation, or delivered to a bonded area, the bonded warehouse operator shall write off the account and file the Note for inspection.
For the situation in the preceding paragraph, in the event the bonded warehouse operator does not receive the stamped notification copy of the Note, the operator shall follow up the matter to confirm the time when the bonded goods were delivered to the destination, and remark it on the filing copy of the Note.
When the data of the bonded goods entering the warehouse has been recorded in the container (cargo) status database, or the bonded goods are escorted by Customs officers, the procedures stipulated in the preceding paragraph may be waived.
The bonded warehouse shall keep a duplicate copy of the above-mentioned container (goods) note and transaction voucher for future examination by the Customs

Where the foreign goods removed from a bonded warehouse are found inconsistent with the contract in quality or specification after importation, and the original owner of the bonded goods or the holder of the cargo manifest is held liable for compensation or replacement of the goods, the seller and the buyer shall jointly complete an application for the return of merchandise and submit the application to Customs for approval, and thereafter, parties concerned may process duty/tax exemption pursuant to Article 51 of the Customs Act.
Where foreign goods stored in a bonded warehouse supplied to the technology industrial parks, science parks, agricultural technology parks, or bonded factories are returned to the warehouse for re-storage, the two-year storage period shall commence from the initial date on which the said goods were first delivered for storage.

In the matter of the import customs clearance of goods stored in a bonded warehouse, except for goods provided to bonded factories, or enterprises located inside the technology industrial parks, science parks, or agricultural technology parks which should be processed pursuant to the related governing laws and regulations, the owner of the goods is required to make duty or tax payment within the regular cargo importation duty payment deadline. Where the owner of the goods fails to make a payment as required, the provisions of Article 74 of the Customs Act shall be imposed.

Where the foreign goods stored in a bonded warehouse are to be removed from the warehouse for re-export, the owner of the goods or the holder of the manifest shall complete an application for the re-export of bonded goods, and submit the application to the supervising Customs office for permission to deliver such goods and process the declaration of goods at the Customs of the place of departure. The warehouse operator may process the release of goods upon presentation of the delivery permit and after the marks and the quantity of the goods are confirmed to be consistent jointly by the warehouse operator and the supervising Customs officers. The Customs shall thereafter assign Customs officers to escort the transportation of goods, or supervise the sealing and transportation of the goods to the Customs of the place of departure for customs clearance.

Matters assigned to the supervising Customs officers as defined in these Regulations may be attended to by the personnel dedicated to the bonded goods affairs of a bonded warehouse implementing autonomous management. However, goods under escort during transportation shall be handled by the Customs officers.

Where a bonded warehouse storing fuels and materials used on the transport vehicles for international trade purpose supplies the ships or airplanes of companies to which the warehouse is affiliated with fuels or materials for running international routes, the declaration form shall be completed by the shipping company, airline company, or their contracted transport vehicle operator and submitted to Customs for the granting of a delivery permit. Upon issuance of the permit, Customs shall assign personnel to escort the transportation of goods or supervise the sealing and loading of the goods into a vessel or an aircraft. However, the fuels, materials, or repair and maintenance appliances dedicated for airplanes may be delivered from the warehouse and loaded into the airplane upon the approval by Customs, and the delivery procedure shall be processed within three (3) days from the day following such delivery.
For bonded warehouses approved by Customs to solely store the aviation supplies for airplanes flying international routes, and in order to ensure the frequent usage of the goods stored in such bonded warehouses by such airplanes, except under special circumstances where Customs orders the operator to declare the clearance application individually according to the flight schedule, the goods may be returned for re-export in advance, and placed in cleared chambers, according to Customs regulations, before being loaded for re-export; however, such goods shall still be supervised and controlled by Customs; moreover, the goods may be free of joint-locking in consideration of the circumstances. The actual consumption of the goods shall be certified by the Customs officers and reported to Customs in the monthly consolidated declaration.
If the goods (including tobacco and alcohol) sold on the aircraft placed in the warehouse of the goods released in accordance with the preceding paragraph have not been sold within two years from the date when they were initially stored in the bonded warehouse, the operator should declare the clearance application before the expiration of the period and return the unsold goods to the bonded warehouse.
For goods used in the repair of aircraft and stored in a bonded warehouse referred to in Paragraph 2, the warehouse operator may apply to Customs for approval to seek an outsourced repair service, but the period of repair shall not exceed six months, and the operator is required to sign an affidavit. However, depending on the actual requirements, the operator may apply to Customs for an extension before the period expires; however, the period of such extension may not exceed six (6) months, and the application for an extension shall be limited to one (1) time.
Where the goods for international airlines used to build and repair aircraft referred to in Paragraph 1 are sold (including those which are 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 Customs to perform autonomous management, the transactions may be declared on a monthly consolidated declaration basis, and the goods may be removed from the warehouse and recorded in the accounting books in advance upon presentation of the transaction voucher, and a consolidated declaration shall be processed before the fifth day of the following month for customs clearance.

The operators implementing autonomous management of the bonded warehouse exclusively for aircraft supplies on international routes should establish an electronic accounting system for the cabin supplies placed in cleared chambers (excluding those that are unloaded from the aircraft and are sealed in the airplane trolleys without replenishment), in order to facilitate the remote audits by Customs.

For parts and materials removed from a bonded warehouse for the repair of containers, in addition to a declaration form, a detailed container repair and maintenance table produced in triplicate shall be prepared. Moreover, the following shall be reported to the Customs, and upon receipt of a permit from the Customs, the goods may be removed from the warehouse temporarily after a guarantee bond for duty and tax payment is furnished or a guarantee is provided by a financial credit institution for the payable duty and tax:
1. The category, sign, number, and export date of the containers to be repaired.
2. The description, quantity, and specification of the materials required for repair as well as the number of the declaration form.
3. The description and place of the repair work, as well as the estimated completion date.
4. The description, quantity, and disposal method of the used materials removed due to repair.
After the Customs has confirmed that the repair of the containers has been carried out, the repair goods temporarily removed from the warehouse shall be regarded as goods returned for re-export, and the guarantee bond shall be refunded or the originally guaranteed credit shall be written off. The period of repair work shall be limited to one (1) month, and may be extended for one (1) month under special circumstances. In the case that the repair work fails to reach completion within the given deadline, the guarantee bond shall be used to pay the duty and tax, or an import tax shall be levied from the guarantor institution.
Where a bonded warehouse storing the materials for work done in the repairing of containers and the container repair ship are both located in the zone inside a port area, a certain quantity of materials used for a specific period may be removed from the warehouse after paying the guarantee bond and stored in the repair shop for safekeeping and usage. However, a detailed daily record table of the materials used for the repair shall be produced in triplicate; such table should contain the quantity of daily consumption and balance of the materials; upon inspection and verification of the daily record table by the Customs, the consumed quantity may be made up within the range of the quantity originally approved by the Customs; under such circumstances, no guarantee bond shall be additionally provided. In the case that the required quantity of materials for the repairing of containers is reduced, a detailed list of such materials containing the description and quantity of the materials may be submitted for application for refund of the overpaid portion of the guarantee bond.
The period of the above-mentioned materials for repair to be removed from the bonded warehouse and stored in the repair shop for safekeeping and usage is not limited by the provision of Paragraph 2, but the Customs may from time to time send officers to conduct random inspection when it deems necessary.
Used materials removed during the process of the repair of a container shall be returned for re-export; where such used materials are not returned for re-export, an import duty and tax shall be assessed, or otherwise the used materials shall be reported to the Customs and destroyed under the supervision of the Customs.

Reconditioning of the bonded goods may be processed under the following methods:
1. Inspection and testing: To inspect or test the goods stored in warehouses.
2. Sorting: To refit the stored goods or attach labels to the goods.
3. Classification: To grade or classify the stored goods based on the nature, shape, size, color, and other characteristics of the goods.
4. Segmentation: To divide the stored goods.
5. Assembly: To assemble the goods by means of manpower or tools.
6. Repacking: To change the original packaging or repack the stored goods.
Reconditioning of the goods as referred to in the preceding paragraph shall meet the following provisions:
1. The original nature or shape of the goods cannot be altered, except that the original shape can still be recognized after the alternation.
2. No damage or minor damage shall occur during the process of reconditioning.
3. No heavy and complicated machines or equipment shall be used.
4. After the process of reconditioning, non-compliant goods included in the domestic purchase order shall not be discarded as useless goods and written off from the accounting book, instead, the non-compliant goods shall be returned to the seller. Where the non-compliant goods are included in the foreign purchase order, such goods shall be returned for replacement according to the governing regulations, or upon presentation of the consignor’s written consent, the non-compliant goods may be discarded as useless goods and written off from the accounting book.
5. After the process of reconditioning, the marking of the place of origin of the goods shall be handled in accordance with the governing laws and regulations.
Before the goods undergo reconditioning processing in a bonded warehouse, the owner of the goods or the holder of the manifest shall report the name, quantity of the goods, storage date, declaration number, scope of reconditioning, and names of the workers to Customs, and upon issuance of a permit by Customs, the reconditioning work may commence under the supervision of the Customs officers assigned by Customs to be stationed in the warehouse. However, the bonded warehouses approved by Customs for implementing autonomous management and bonded warehouses located inside the technology industrial parks shall be free from the supervision of Customs. The entry and exit of the reconditioning workers into and from the warehouse shall be governed by the provisions set forth in Article 11 of the Customs Anti-Smuggling Act when Customs deems it necessary.

A self-provided bonded warehouse may remove the goods out of the bonded warehouse for inspection or test upon the approval of the supervising Customs office. Under such circumstance , detailed records shall be made to register the description, unit ,specification ,and quantity of each batch of goods as well as the time of entry and exit. The Customs may from time to time send personnel to conduct inspection in case the need arises.
Goods to be sold in duty-free shops may apply for maintenance in accordance with the provision of the proceeding paragraph.
The goods referred to in the first paragraph shall be returned within three months ; however , an application for extension may be filed before the given deadline , provided the total period does not exceed six months.

Where a bonded warehouse is holding domestic bonded goods that are processed, manufactured or reconditioned by enterprises located inside the technology industrial parks, science parks, agricultural technology parks, bonded factories, logistics centers, or other bonded warehouses, the owner of the goods or both the seller and buyer shall complete a customs declaration form, and shall submit such form together with all related supporting documents for the purpose of customs declaration. Thereafter, upon receipt of a computer-processed release notice or delivery permit from Customs, goods acceptance and storage procedures may be processed.
In the matter of goods for reconditioning stored in a bonded warehouse, where the owner of the goods or the holder of the manifest needs to purchase raw materials, semi-finished products, or finished products from a manufacturer located inside the taxed zones, or bonded factories, logistics centers or enterprises located inside the technology industrial parks, science parks or agricultural technology parks, both the buyer and the seller shall jointly complete a customs declaration form and declare such goods to Customs for warehousing.
The provisions stated in the preceding paragraph shall also govern the processing of materials sold by a bonded factory to a bonded warehouse for container or pallet repair and maintenance purposes.
Where materials stored in a bonded warehouse are reshipped out of the bonded warehouse pursuant to the conditions provided in the preceding three paragraphs, customs declaration of the said materials should be processed for customs inspection and verification. Goods may be released upon approval by Customs.

Applications for removing the bonded goods from a warehouse after reconditioning shall be filed by the following persons:
1. The owner of the goods or the holder of the manifest.
2. In terms of the domestic goods stored in the warehouse and the goods undergoing reconditioning and assembly, the owner of the reconditioned goods or the holder of manifest shall process the application.

Where the reconditioned bonded goods are to be removed from the warehouse for import, returned for re-export, or transported to the technology industrial parks, science parks or agricultural technology parks, it is required to clearly declare the descriptions, specifications, and quantities of the reconditioned goods on the declaration form, as well as submit the file number of the approved reconditioning declaration and those of documents for Customs review and examination. Where domestic goods are used, the declaration shall also include the tax-rebate-related information, such as the name, quantity, specification, manufacturer, and the original declaration number of the raw materials, semi-finished products, or finished products purchased from a manufacturer inside the domestic taxed zones, bonded factories, or enterprises inside the technology industrial parks, science parks or agricultural technology parks.

Where the reconditioned bonded goods are to be removed from the warehouse for import, the Customs shall give its approval to the applicant to write off the goods from the accounting book based on the status of the goods before reconditioning (i.e., at the time when the goods were first warehoused), but shall determine the customs value, tariff number, and whether a commodity tax shall be assessed or not based on the status of the goods after reconditioning.

Where the reconditioned bonded goods are to be removed from the warehouse and returned for re-export, the Customs shall give its approval to the applicant to write off the goods from the account based on the status of the goods before reconditioning (i.e., at the time when goods were first warehoused).
Domestic products used in the re-conditioning of the above-mentioned goods shall be processed according to the regulations governing cargo export affairs at the time when such products were being returned for re-export; this procedure is also applicable to domestic products used for repairing containers or pallets.

After the bonded goods are exported after reconditioning, or after the repair and maintenance work conducted on a pallet or container reaches completion, in the case of the domestic products supplied by a manufacturer inside a tax zone and used on the said reconditioning or repairing work, an application may be filed for tax offset and refund pursuant to Article 63 of the Customs Act, except for items that are delisted from the schedule of items for tax rebate.
In the case where the self-provided bonded warehouse for the storage of goods from the duty-free shops is used to store the domestic goods from the taxed areas, except for those items which have been announced to cancel the tax rebate, the exporter may apply to the Customs for the issue of a copy of the export declaration form for the purpose of applying for the duty drawbacks.
The application for the return of domestic goods which are stored in the self-provided bonded warehouse shall be filed following the next day of the storage of goods. If the exporter has received a copy of the export declaration form, it should be withdrawn for cancellation or correction. The duty-payer who has been refunded shall be required to make the supplementary payment for the tax refund and notify the tax collection authority.
The return of overdue goods stored in the bonded warehouse for more than three months shall be handled in accordance with general procedures for the import customs clearance. In addition, relevant duties/taxes shall be levied based upon the original status of the goods when they are first stored in the bonded warehouse.

Machines, tools, and equipment provided by a domestic manufacturer and used in the reconditioning of goods shall be delivered into or out of the bonded warehouse based on the delivery permit issued by the Customs and after verification.

The deterioration of bonded goods occurred in the process of reconditioning may be written off after verification and confirmation by the Customs.
As for waste materials produced in the process of the reconditioning of bonded goods, materials with a utilization value shall be imported without paying the tariff according to the laws, and those without a utilization value shall be destroyed under the supervision of the Customs.

Where foreign goods stored in a bonded warehouse are delivered from the warehouse for export, the Customs shall not issue a certified copy of the declaration form or an export certificate.

The maximum period of storage of the bonded goods stored in a bonded warehouse is two (2) years, and period is non-extendible. However, this storage deadline limitation does not apply to the raw materials used in important domestic industries, the required daily consumer necessities, the substances or materials for important domestic engineering constructions, or other materials approved by the Customs for special purposes.
Where the bonded goods are not declared for importation or returned for re-export within the storage period set forth in the preceding paragraph, a fine for overdue declaration will be imposed according to Paragraph 1, Article 73 of the Customs Act; where bonded goods remain undeclared or unreturned after twenty (20) days elapse since the fine is imposed, the case shall be handled in accordance with Paragraph 2 of the same article.
Where the owner of bonded goods or the holder of the cargo manifest issues a written statement to abandon the goods before the expiration of the storage period, the goods shall be disposed of according to Article 96 of the Customs Act.

Where bonded goods to be returned for re-export are not shipped due to a specific reason, the Customs shall send Customs officers to escort the transportation of goods, or supervise the sealing and warehousing of the goods into the bonded warehouse; moreover, the storage period shall commence from the date the goods were initially warehoused.

Under any of the following circumstances, the bonded goods stored in a bonded warehouse may be transported to another bonded warehouse, Free Trade Zone or a logistics center, and the person initially processing the warehousing procedures, or the seller and the buyer shall jointly complete an application form for the transport of the bonded goods to another bonded warehouse, Free Trade Zone or logistics center, and submit such application to Customs:
1. The goods are transported to a logistics center, Free Trade Zone or to a bonded warehouse at another domestic treaty port.
2. The goods are sold to a self-provided bonded warehouse.
3. The foreign goods are sold by a self-provided bonded warehouse.
4. The bonded warehouse cancels its registration and ceases operations.
5. The bonded goods stored in the warehouse are likely to suffer damages caused by a force majeure event, such as flood, landslide, or typhoon, or occurrence of a natural disaster is predictable.
6.The person initially processing the warehousing procedures has established a bonded warehouse.
7. Other special circumstances.
In terms of the circumstances set forth in the preceding Subparagraphs 4 to 7, where the goods are transported to another bonded warehouse at the same treaty port, a prior application shall be submitted to Customs for approval.
If the reconditioned bonded goods in Paragraph 1 apply for transporting out-of-warehouse, it is required to clearly state the names, specifications, quantities and the file numbers approved by Customs of the reconditioned goods on declaration form, as well as submit the approved reconditioning documents for Customs review and examination.

Where the bonded goods are transported from one bonded warehouse to another bonded warehouse, the storage period shall commence from the date on which the goods were shipped to the original bonded warehouse for storage.
Where the bonded goods, which were transported from a bonded warehouse to a logistics center or free trade zone, are transported to the another bonded warehouse, the storage period shall commence from the date on which the goods were shipped to the original bonded warehouse for storage.

Where the bonded cargo suffers loss or damage during the period of its storage in the bonded warehouse, the provisions of Article 50 of the Customs Act and Article 39 of the Enforcement Rules for the Customs Act shall apply.

Where inspection, survey or sampling are required for the bonded goods, the owner of the goods or the holder of the manifest shall apply to the Customs for a permit, and the warehouse operator may carry out inspection, survey or sampling together with and under the supervision of the Customs officers. The applicant is responsible for returning the unpacked packages to their original condition.

A bonded warehouse operator shall, according to the regulations of the Customs, prepare an inventory register which shall be examined and sealed by the Customs before use; the warehousing, goods shipment, self-inspection, or sampling of the goods shall be clearly recorded in the inventory register. The Customs may from time to time send Customs officers to the warehouse to inspect the goods and the inventory register, and request an inventory of the goods where necessary; the warehouse operator and the warehouse manager employed by the operator shall cooperate with such inspection conducted by Customs officers.
An applicant applying for warehousing or shipment of goods shall faithfully provide the information required for the purpose of the recording of the accounts of the warehouse operator; the information shall include the customs declaration number for incoming or outgoing goods, type of declaration, items of the declaration, description of goods, quantity, unit, etc.
Where a bonded warehouse having been approved to undertake reconditioning business is required to prepare the inventory register according to the provisions of Paragraph 1, separate inventory registers shall be provided for recording different goods, such as goods imported from foreign countries, domestic bonded goods, other non-bonded goods, and reconditioned goods.
Where a bonded warehouse storing goods for exhibition prepares a register pursuant to the provisions of Paragraph 1 of this Article, it is required that the register provide clear record of the information of the participating manufacturer, description, specification, and quantity of the exhibition goods, and indicate the position of the exhibition area for future inspection. However, in the case that the period of exhibition is short and the exhibition contains a variety of goods, an application may be filed with the Customs for the binding of the import declaration copies into a book to replace the register.
The incoming or outgoing bonded goods shall be recorded in the related accounting books within two (2) days from the day following the warehouse in/out date of the goods.

The accounting books, statements and reports, warehouse in/out sheets of bonded warehouses may be computer processed upon the approval of the supervising Customs office. However, the statement and reports printed out every month in replacement of the inventory register shall be submitted to the Customs for examination and stamping before the twentieth day of the following month.
Where a bonded warehouse processes its accounting affairs and the control and management of goods through an computer online system, and thus the Customs may perform verification through remote connection, the bonded warehouse is exempted from submission of the accounting books, statements and reports, or warehouse in/out sheets to the Customs for examination and stamping.
The statements and reports and the accounting books referred in the above two preceding paragraphs may be stored in electronic file format upon the approval of the supervising Customs office.

The bonded warehouse operator shall be held liable for the safekeeping of the goods stored in the warehouse. Where the goods suffer loss, in addition to Article 49, the bonded warehouse operator shall also be responsible for the payable duty and tax (fee).
The Customs shall assume no responsibility for the matters regarding whether insurances have been taken on the bonded goods or not; the disposal of the after-tax warehoused goods that are unclaimed; and all matters among the owner of goods, manifest holder, and bonded warehouse operator.

Where the goods stored in a bonded warehouse should be handled by the Customs according to the Customs Anti-Smuggling Act, the Customs office is entitled to detain such goods in the Customs warehouses at any time according to a Customs detention certificate, and the bonded warehouse operator or manager shall not make a refusal.