Regulations Governing the Establishment and Management of Bonded Warehouses｜第 33 條｜關務｜Regulation｜In Force
第 三 章｜財政部｜v1.0
Last Amended: 2022-09-23
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.