Regulations Governing the Establishment and Management of Bonded Warehouses｜第 17 條｜關務｜Regulation｜In Force
第 三 章｜財政部｜v1.0
Last Amended: 2022-09-23
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.