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Article 1
These regulations are enacted in accordance with paragraph 4 of
Article 60 of the Customs Law.
Article 2
Customs clearance for the goods in logistics centers shall be
governed by these regulations, unless otherwise provided in other
laws and regulations.
Article 3
Logistics centers referred to these regulations shall mean the
bonded location approved for registration by the Customs for
engagement primarily in the business of warehousing, trans-
shipment and distribution of bonded goods.
After obtaining approval from Customs, the logistics center is
permitted to set up branches at different addresses. Apart from
the capital, the branches should process registration, management
and customs clearance, and set up independent accounts to control
the entry and exit of goods, in accordance with the provisions of
these regulations.
If necessary, reconditioning and simple processing may be
conducted inside the logistics centers.
Article 4
Logistics centers are prohibited from storing the following
articles:
1.Articles declared as contraband under Article 15 of the Customs
Law.
2.Firearms, weapons, ammunitions, and explosive hazardous
materials.
3.Narcotics and controlled substances.
4.Old vehicle parts, scrap iron, scrap metal, hazardous industrial
wastes, pharmaceutical wastes, and other waste materials;
5.Goods placed under importation control;
6.Farm and fishery produce (regardless of whether the importer
possesses a quota allocation certification ) placed under customs
quota restrictions;
7.Live animals;
8.Animal products, plants, and other products that have not
passed epidemic control inspection;
9.The following articles unless duly authorized for importation
by the respective competent authorities:
(1)Toxic chemical substances, chloro-fluorocarbons (HCFCs), and
other controlled chemicals;
(2)Radioactive articles;
(3)Unauthorized specific strategic high tech articles;
(4)Articles likely to cause pollution or environmental pollution
during the storage period;
(5) Body parts of or products from protected wildlife body parts;
and (6) Rough diamonds.
10. Other articles officially declared as unsuitable for storage
by the Customs.
Article 5
Logistics centers applying for Customs registration approval
should posses the following qualifications:
1.a limited-liability company with a paid-in capital of NT$150
million or above. Where the applicant establishment is applying
for approval for registration as a limited-liability company or a
branch company, the minimum investment in the business capital of
the logistics center should be at least NT$150 million.
2. The facility should be located within the territory of an
international harbor, international airport, export processing
zone, science industrial park, or agricultural technology park; or
a location adjacent to an international harbor or international
airport; or at a location duly approved by Customs on a
case-by-case basis;
3.The facility should have a space that is apparently segregated
or isolated as well as equipped with an efficient security system
and facilities or equipment to facilitate the processing of Customs
procedures.
4.The applicant shall furnish the logistics center with computers
and associated network facilities to undertake the processing of
customs clearance, accounting affairs, cargo control, and other
related operations by means of computer networks or electronic data
transmission. Such equipment should be linked to the Customs
computer network.
5. The facility should be equipped with a gate security system
and use a computerized goods and vehicle entry and exit control
system.
6. The applicant should remit the required guarantee deposit
within the deadline herein prescribed.
7. Facility should conform with the conditions of autonomous
management.
In the matter of the “location adjacent to an international
harbor or international airport; or at a location duly approved
by Customs on a case-by-case basis” stated in Subparagraph 2 of
the preceding paragraph, the applicant should apply for an
inspection of the proposed premises of the facility by Customs
prior to the establishment of such facility. Moreover, the
applicant should have acquired the pertinent building usage
permits from the competent authorities before filing such
application.
A branch company of a foreign corporation may file its
application for business registration as a logistics center with
Customs under the provisions stated in the foregoing two
paragraphs after the business capital requirement of NT$150
million or above has been remitted and deposited into the
company's local bank account.
Article 5-1
The logistics center with a paid-in capital of NT$150 million
or above, after obtaining approval from Customs, is permitted to
set up two branches at different addresses. For each increment
of paid-in capital of NT$60 million, the business operator may
set up one additional logistics center.
A subsidiary company which is located in a foreign country may
file its application for business registration as a logistics
center under the provisions as provided in the preceding
paragraph.
Article 6
An applicant intending to establish a logistics center shall
prepare and submit the following documents to the competent
Customs Office for approval and registration.
Registration certification shall be issued to applicant upon
due Customs approval of its application:
1.Application form: The form shall state the name of the
applicant;the business registration number of the enterprise, the
business address, the full name, address, citizen’s ID number,
and telephone number of the responsible person; the address of
the logistics center; and other necessary information.
2. The occupancy permits and the floor plans of the land and
building structures of the logistics center, including the
photocopies of the said documents and the pertinent authorization
licenses of the respective competent authorities designating the
building as suitable for use as warehousing purposes, as provided
in Paragraph 2 of Article 5 hereof.
3. Checklist of equipment and a map showing the location of the
equipment.
4. Where the applicant files an application for an outdoor storage
facility for cargo containers under the provisions of Article 17-1
,the said applicant should present a land storage space plan
properly indicating the position and location of the storage
spaces.
Article 7
All logistics centers shall provide a guarantee deposit to the
Customs in the amount of NT$20 million.
The guarantee deposit referred to in the preceding paragraph may
be provided in accordance with Article 11 of The Rules Governing
the Implementation of the Customs Law.
The Customs may deduct from the guarantee deposit all taxes due
,penalty fines or other fees in arrears which a logistics center
incurs.
In the case that the amount of the guarantee deposit specified
under Paragraph 1 above is found to be inadequate and insufficient
,it shall be replenished to the full amount before the incoming
goods may be processed for storage.
Article 8
The registration certificate issued to logistics centers by the
Customs shall be verified once every two years.
In the case that any changes are made to the entries in the
company registration, the logistics center concerned shall file an
application, attached with the photocopies of relevant evidentiary
documents, for issue of a replacement certificate with the Customs
within 15 days following the date of the alteration of the
registration.
Any reduction in the paid-in capital or change in the address or
the area of the logistics center shall be subject to approval by
the Customs.
Article 9
For foreign goods awaiting processing to be stored in a logistics
center, the logistics center shall declare to the Customs by way of
on-line transmission to Customs computers; the incoming goods may
be stored only after the declaration has been recorded on Customs
computer files.
Where the goods originating from a bonded area at home are
designated for storage in a logistics center, the logistics center
and the operator in the bonded area shall jointly fill out an
application and relevant forms and declare the goods to the
supervisory Customs in the original bonded area. The goods may
be stored in the logistics center only following completion of the
customs clearance formalities.
Where the goods are from a taxed area, the logistics center shall
fill out the form to be recorded in the computerized file without
declaring to the Customs. The goods may be then stored following
completion of the computerized registration.
Article 9-1
When applying for storage of foreign goods or domestic bonded
goods, dedicated personnel shall check and accept the goods in
accordance with the relevant regulations, and proceed to the
following procedures immediately；
1.Transmitting the information of the containers (goods)
entering the logistic center to the container (cargo) status
database.
2.Transmitting the stamped notification copy of the container
（goods）note（also serves as a release permit, and hereinafter
referred as the “Note”）to the shipping depot.
When the operations of de-stuffing goods from containers as
stipulated in the preceding paragraph are completed, the dedicated
personnel shall transmit the information regarding the de-stuffed
containers to the container (cargo) status database.
For the bonded goods exported or delivered to a bonded area,
the logistics center operator shall issue container (goods) notes,
and write off the account and file the data for inspection,
according to the stamped notification copy of the container (goods)
note.
For the situation in the preceding paragraph, in the event
the logistics center does not receive the stamped notification
copy of the Note, the logistic center shall follow up the matter
to confirm the time when the bonded goods were delivered to the
destination, and remark it on the filing copy.
If the information regarding the bonded goods entering the
logistic center for storage is available on the container (cargo)
status database, the procedures stipulated in the preceding
paragraph may be waived.
Article 10
The following regulations shall govern the delivery of the goods
of a logistics center to taxable zones and bonded zones:
1.Where goods are to be shipped to a taxable zone, the importer
should fill out an application form and attach all necessary
substantiating documents. The logistics center should declare the
shipment with the Customs through the Customs online processing
system before actual shipment, and shipment of the goods may be
effected after the customs clearance procedure is completed. As
for goods stored in a taxable zone and later sold and distributed
in other taxable zones, the logistics center should fill out the
necessary form and register the shipment with the Customs through
the Customs online processing system. Goods may be shipped after
registration; no customs declaration procedure is required under
the circumstances.
2. Where goods are shipped to a bonded zone, the logistics center
and the operator in the bonded zone should jointly fill out an
application form and attach all necessary substantiating documents.
The logistics center should declare the shipment with the Customs
through the Customs online processing system before actual
shipment, and shipment of the goods may be effected after the
customs clearance procedure is completed and the official seals
have been affixed. However, except for contraband goods,
restricted goods as defined in Article 4 Paragraph 9 which may be
stored in the warehouse upon the due authorization of the
respective competent authorities, or goods that have been
placed under limited storage period by Customs, no extra sealing
shall be required for cargo stored in logistic centers located
within an export processing zone or a science industrial park that
are destined for delivery to business establishments located within
the same processing or industrial zone. The same is true for such
cargo as is stored in logistics centers located within the control
zones of international harbors destined for delivery to warehouses
located in other ports but within the same control zones.
The internal cargo transfers between a logistics center and its
branch logistics centers should comply with the conditions stated
in Subparagraph 2 of the preceding paragraph.
Article 11
When exporting goods from logistics centers, the logistics
center or the holder of the goods is required to file an
application and declare it on-line to the Customs by the
logistics center. Export is allowed only following completion of
customs clearance. Once the goods are exported and duty offset
or refund is desired, a certificate of export can be issued by
the Customs upon which the process may begin.
Article 12
In the event of the rejection of a shipment of goods stored in
the logistics center, the reason for rejection shall be filled
out in the Remarks column of the application according to the
following guidelines:
1. Where the goods are returned to the taxed area, Subparagraph
1 of Paragraph 1 of Article 10 shall govern before write-off of
the goods from the account.
2. Where the goods are returned to the bonded area, Subparagraph
2 of Paragraph 1 of Article 10 shall govern before write-off of
the goods from the account.
3. Where the goods are returned overseas, the preceding Article
shall govern before write-off of the goods from the account.
Where cargo stored in the logistics centers has no more
commercial value, the said cargo may, upon a written consent of
the cargo owner and due approval of the Customs, be destroyed
under Customs supervision; thereafter, such goods may be written
off from accounts.
Where natural disasters, accidents or other reasons of force
majeure shall cause a bonded cargo stored in the logistics
center to suffer loss or damages thereby rendering cargo to lose
its value, upon Customs verification and determination of such
loss and reasons for such fact, the cargo may be approved for
accounting write-off.
Where a discrepancy in quantity or amount is noted in a bonded
cargo stored in a logistics center and such discrepancy is a
result of the nature of the cargo, upon Customs verification of
such fact, the cargo may be approved for accounting write-off.
Article 13
Where the goods shipped out from logistics centers are returned
, the logistics center concerned shall, in accordance with
Article 9 hereof, fill out the reason for rejection in the
Remarks column.
Article 14
The operation of customs clearance at logistics centers shall
be on a 24-hour basis.
However the goods specified by Customs, unless otherwise
approved in advance, shall be processed during Customs office
hours.
Article 15
The operation of logistics centers shall be in the form of
autonomous management and the items, scope, prerequisites and
other matters to be observed thereof shall be carried out in
accordance with related laws and regulations.
Article 16
The transport of goods from logistics centers to international
harbors or airports and vice versa shall be conducted by the
logistics center or carriers contracted by the logistics center.
Any violations involving illegal activities or
smuggling shall be dealt with according to the Customs Preventive
Law under which both the logistics center and the carrier shall
be jointly held accountable.
Article 17 （Delete）
Article 17-1
Under one of the following circumstances, a customs permit
designating cargo as “unopened container for warehouse delivery”
should be obtained for goods for delivery and storage into a
logistics center. The security and management of cargo contained
in its original container stored in the outdoor storage
facilities of a logistics center shall remain under the
responsibility of the such logistics center. Where circumstances
require, Customs may conduct a sampling inspection of the cargo.
1. The containerized cargo has the same product name and uniform
packaging, and a detailed list of the container contents is
submitted to Customs for inspection and approval.
2. The package is overweight, oversized, or in other such
condition that the package could not be delivered to the
warehouse.
Where cargo has been issued a customs permit for “container
for warehouse delivery as is” under the preceding paragraph, the
permit shall apply to all subsequent cargo providing that the
container contents have the same product name; the applicant need
not file a separate application per shipment.
The “outdoor storage facility”, as prescribed in Paragraph
1 should be adjoined to the registered building to the registered
building structures of logistics centers; moreover, facility
should meet the requirements stated in Article 6 hereof.
Where a shortfall in quantity or a surplus is noted in a
container that is officially designated as “container for
warehouse delivery as is”, as prescribed in Paragraph 1, the
cargo should be declared pursuant to Article 18 of The General
Rules Governing the Examination of Imports and Exports. No
application for late cargo declaration shall be honored under
the circumstances.
Article 18
With the exception of goods specified by Customs to have a
storage time limit, the duration of the storage of the goods in
logistics centers shall not be subject to any deadline.
However, in the case of any goods that have been in storage
for more than 2 years, the logistics center concerned shall keep
related books on file properly and make the printouts available
upon request by the Customs.
For goods with a storage time limit as regulated by Customs, on
the transfer of such goods, which are stored in a logistics
center, to the another bonded area upon approval by Customs, the
duration of the storage time shall be counted as commencing from
the date when they first entered the logistics center, and on the
transfer of such goods, which are stored in the bonded warehouse,
to a logistics center upon approval by Customs, the duration of
the storage time shall be counted as commencing from the date
when they first entered the bonded warehouse.
In the case of goods in the preceding paragraph for which no
application has been made for import or return abroad within the
time limit for storage, on the day after the time limit expires,
such goods will be processed in accordance with Article 73 and
Article 96 of the Customs Law.
The goods in storage abandoned with a hardcopy statement
jointly filed to the Customs by the logistics center and the
owner of the goods will be processed in accordance with Article
96 of the Customs Law.
Article 19
All logistics centers shall take a regular inventory at least
once a year. In the case that a shortage is found to exist, a
supplementary report shall be filed to indicate so and, by law,
close the case after taxes have been levied or exempted. Where
there is a surplus after the inventory, a supplementary
application is required which shall be entered into the book after
verification by the Customs.
Article 20
Exempt from the rules specified under Articles 9 and 10 of these
regulations hereof, incoming and outgoing bonded goods between
the logistics center and the operator in the bonded area may be
filed with the Customs for approval for submission in the monthly
report. Nevertheless, the logistics center shall instantly
register on the computerized system against related documents
before entering the goods into the logistics center or releasing
the goods from the logistics center, and shall, before the 15th
day of the following month, file a consolidated application with
the Customs for cancellation.
Article 21
Any attrition of goods resulting from reconditioning and simple
processing at the logistics center may, subject to verification by
the Customs, be approved for write-off. Any waste thus generated
that needs to be imported may, by law, be levied or exempted from
taxes provided that the value of the waste falls under the bonded
category or taxes have not been paid. Where the waste is of no
value, it may be destroyed under the supervision of the Customs.
Article 22
The customs office under whose jurisdiction a particular
logistics center belongs may assign a customs inspector to
conduct regular and unscheduled audit inspections of the said
logistics center.
In view of the requirements of said regular and unscheduled
customs audit inspection, a logistics center is obliged to
provide, free of charge, a goods inspection area, office space,
and other necessary tools, equipment and manpower that the customs
inspector may employ during the audit inspection procedure.
Where cargo stored in a logistics center is contained in one
entire container, a detailed container cargo list should be
submitted to Customs for evaluation and approval.
Article 23
The delivery of the cargo of a logistics center to taxable zones
or bonded zones for testing , inspection, reconditioning, or simple
processing purposes is subject to Customs approval, and, thereafter
, the details of the information of the cargo should be entered
into the computerized account journal. Once the goods have been
returned to the logistics center, the pertinent journal entry
should be deleted from the computerized account journal.
The goods referred to in the preceding paragraph should not fall
under any importation control or restriction. Moreover, upon the
return of such goods to the logistics center, the inspector should
be able to identify the original condition of the goods.
The taxable zone or bonded zone factory contracted to process
such goods should be a duly registered factory; moreover, the items
approved for production in the registration license should be
consistent with the contracted processing work. As for the storage
of such goods, the processing factory should store the goods in a
special storage area. A registration log should be placed in the
area to record the entry, withdrawal, and inventory of bonded goods
for inspection and verification purposes.
Except for circumstances where special testing or inspection
conditions exist, the customs declaration, customs clearance, and
cancellation of the computerized account journal entry of the goods
referred to in Paragraph 1 may be processed through the customs
online processing system upon due customs authorization, and, in
which case, the goods need not to be returned to the logistics
center. Otherwise, all such goods are to be returned to the
logistics center within three months. Where an extension of the
return deadline is necessary, an application for such extension
may be processed. The deadline may be extended only once and the
maximum period of temporary removal from the logistics center is
six months .
All raw materials added to the goods during consolidation or
simple processing are not subject to any tax refund, however, an
application for deletion of the journal entry of such materials
may be filed with Customs.
Article 23-1
Where a bonded cargo is shipped from the logistics center to a
destination outside a duty-free or bonded zone for exhibit purposes
, the cargo should be declared for the Customs approval.
Moreover, a duty guarantee bond should be submitted, and,
thereafter, the details of the information of the cargo should be
entered into the computerized account journal. Once the goods
have been returned to the logistics center, the pertinent journal
entry should be deleted from the computerized account journal.
The aforesaid cargo are to be returned to the logistics center
within three months. Where an extension of the return deadline
is necessary, an application for such extension may be processed.
The deadline may be extended only once and the maximum period of
temporary removal from the logistics center is six months .
Article 24
In the event that any logistics center is found to have any of the
following instances, Customs, in accordance with Article 90 of the
Customs Law, may warn and request such a firm to rectify its
behavior within a given time limit or impose a fine of NT$6,000 to
NT$30,000.
The fine may be imposed consecutively. Where a consecutive fine
for three times has been imposed and no rectification is completed,
a suspension of bonded goods storage privileges for a period of
less than six months may be adopted, or its registration may be
repealed.
1. Violation of Article 4 hereof for storage of incoming goods.
2. Violation of Subparagraphs 3, 4 and 5 of Paragraph 1 of Article
5 hereof.
3. Failure to store goods in accordance with Paragraphs 1 and 2 of
Article 9 hereof.
4. Failure to perform in accordance with Article 9-1.
5. Violation of provisions in Article 15 hereof regarding
autonomous management.
Article 25
In the event that any logistics center is found to have any of the
following instances, Customs, in accordance with Article 90 of the
Customs Law, may warn and request such a firm to rectify its
behavior within a given time limit or impose a fine of NT$6,000
to NT$30,000. The fine may be imposed consecutively. Where a
consecutive fine has been imposed for three times and no
rectification is completed, a suspension of bonded goods storage
privileges for a period of less than three months may be adopted.
1. Failure to file any changes in the company registration of the
logistics center in accordance with Article 8 hereof.
2. Failure to transport goods by the logistics center itself or
its contracted carriers in accordance with Article 16 hereof.
3.Failure to attend to its security and management responsibilities
in regard to the cargo container (goods) placed in its outdoor
storage facility as required in Article 17-1.
4. Failure to make printouts in accordance with Article 18 hereof.
5. Failure to process inventory and related matters in accordance
with Article 19 hereof.
6. Failure to provide an inspection site for goods, office space
and necessary equipment in accordance with Paragraphs 2 and 3 of
Article 22 hereof.
7. Failure to transport back the goods that were shipped out for
inspection, testing, reconditioning, or simple processing before
the deadline in accordance with Article 23 hereof.
Article 26
Logistics centers which fail to abide by Article 10, Article 11,
and Paragraph 1 of Article 12 hereof in completing clearance
procedures before the exit of goods from the warehouse, may be
imposed a fine of between NT$6,000 to NT$30,000 by Customs in
accordance with Article 90 of the Customs Law.
Article 27
In the event that any logistics center fails to operate by the
computerized system or fails to file the consolidated declaration
by the 15th of the following month in accordance with Article 20
hereof, the Customs, in accordance with Article 90 of the Customs
Law, may warn and request such a firm to rectify its behavior
within a given time limit or impose a fine of NT$6,000 to NT$30,000.
The fine may be imposed consecutively. Where a consecutive fine
has been imposed for three times and no rectification is completed,
a suspension of monthly filing privileges for a period of less
than six months may be adopted.
Article 28
Should a logistics center be guilty of illicit transportation
or evasion of taxation, such matter will be dealt with in
accordance with the Customs Preventive Law and other relevant
laws.
Article 29
In the event that any logistics center is found to have any of
the following instances, Customs may prohibit its entry of
bonded goods or repeal its registration:
1. Failure to meet the requirements in Subparagraphs 1 or 7 of
Paragraph 1 of Article 5 hereof.
2. Operations have terminated.
3. A bad financial record, already having debt that cannot be
cleared off.
Article 30
The forms that logistics centers are required to fill out and the
guiding rules for customs clearance shall be formulated and
announced by the Customs.
Article 31
Supervision in regard to entry of unapproved goods to logistics
centers from Mainland China will be regulated by the Customs in
accordance with The Regulations Governing Permission of Trade
between the Taiwan Area and the Mainland Area.
Article 32
These regulations shall become effective upon promulgation.
NOTE
Where there are discrepancies between the English and Chinese
versions of these Regulations, the latter shall prevail.
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