Regulations Governing the Customs Management of Import and Export Warehouses｜第 15 條｜關務｜Regulation｜In Force
第 三 章｜財政部｜v1.0
Last Amended: 2023-03-21
In the matter of the unloading and storage of the cargo imported or trans-shipped and transited by sea into the warehouse, the operators shall compile the import manifest, discharge permit and special permit submitted by the cargo carriers and freight forwarders, so that the said goods may be unloaded and stored into the warehouse, while the operator which has no direct internet connection with Customs shall submit the hard copies of the said permits. In the matter of the unloading and storage of the cargo imported or trans-shipped and transited by air into the warehouse, the cargo carriers shall submit the flight import manifest to the Customs and apply for the permit; and, at the same time the carriers shall forward the said import manifest to the warehouse. However, where goods are to be unloaded and stored into a warehouse located outside the airport control zone, the cargo carriers or freight forwarders with the warehouse operator shall jointly submit an application form to apply for the air cargo special permit. In the matter of the unloading and storage of the cargo imported or trans-shipped by air into the warehouse located inside the air cargo terminal, the warehouse operator shall discharge the goods from the containers or pallets within three days from the second day of storage. However, this requirement is not applicable to the import goods of military affairs' agencies and the goods are unable to be discharged from the containers or pallets, with the prior approval of the Customs. Once the warehouse operator received and confirmed the unloading the imported, trans-shipped or transited cargoes, the operator shall proceed the warehouse entry process immediately. After the cargoes in the preceding paragraph have been received by the warehouse, the operator authorized to process the air cargoes or express consignments shall transmit electronic notices to the Customs or the platform authorized by the Customs. However, the warehouse operator authorized to process sea cargoes may transmit the electronic notices, instead of unloading and storing message, to the platform authorized by the Customs. A warehouse authorized to hold transit goods shall apply for the approval of the Customs in writing in advance and execute the unpacking, shipment batch breakdown, and airline (postal) label tagging operations of the transit goods within the exclusive transit goods section under the supervision of a Customs officer. When transit goods which are imported and exported by ocean carriers require container loading within warehouse and section for transit goods inside warehouse for imports or other location approved by the Customs, the warehouse operator shall apply for the approval of the Customs in writing in advance and load the containers under the supervision of a Customs officer. The seal shall be affixed to the containers immediately after the containers are loaded,and then the containers shall be transferred to the handling unit of transit containers or wharf inside a container freight station of harbor.It is needless to fill in a freight note of container(cargo) if the containers are transferred to wharf of the same zone. In the matter of the transit goods approved by the Customs for trans-shipment that require container loading or pallet packing, but not including transit goods in the preceding paragraph, the Customs may approve the direct shipment of goods into a warehouse licensed to hold general export goods, and container loading and pallet packing operations may be executed under the supervision of a Customs officer. When the sea-air transit containers have been transported to air cargo terminal, the warehouse operator shall immediately request Customs to conduct on-site monitoring before the commencement of any operation of container receiving, seal cutting and cargo discharging.