Regulations Governing the Establishment and Management of Bonded Warehouses｜第 24 條｜關務｜Regulation｜In Force
第 三 章｜財政部｜v1.0
Last Amended: 2022-09-23
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.