Regulations Governing the Establishment and Management of Bonded Warehouses｜第 18 條｜關務｜Regulation｜In Force
第 三 章｜財政部｜v1.0
Last Amended: 2022-09-23
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.