Taipei Customs(台北關)

Logistic Center Cargo Clearance

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1. What is a logistics center?

In accordance with Article 60 of Customs Act, 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, transshipment and distribution of bonded goods. Goods stored in a logistics center may carry out reconditioning and simple processing.

2. Application and Establishment of a Logistics Center.

2.1 Responsible Unit
Operation Section, Bonding Division

2.2 Qualifications of establishment:

2.2.1Logistics Centers

2.2.1.1 A company limited by shares with a paid-in capital of NT$150 million or over. To register for establishment in the name of the limited company or its branch, the capital invested in logistics center operations must not be less than NT$150 million.(With a actual inward remittance of NT$150 million or over for a branch of a foreign company)

2.2.1.2 Shall be set within the area of international harbor, international airport, export-processing zone, science park or agricultural technology park; or a location adjacent to international harbor or international airport; or a location specially approved by the Customs; (For the location adjacent to international harbor or international airport or the location specially approved by the Customs, a prior application shall be first filed for inspection by the Customs, and for approval by management institutions concerning the use of constructions on it.)

2.2.1.3 Shall be set in the area obviously separated from its surroundings, with the goods safely stored and convenience for inspection of the Customs.

2.2.1.4 The center shall have the ability to process its bonded-goods operations with computer.

2.2.1.5 With the entrance security system set up to control the entry and exit of goods and vehicles on the computer system.

2.2.1.6 With a guarantee deposit paid of NT$20 million.

2.2.1.7 The company shall meet the requirements of self-management.

2.2.2 Logistics center branches
After obtaining approval from Customs, the logistics center with a paid-in capital of NT$150 million or over can be permitted to set up two branches at different addresses. If the paid-in capital of the company exceeds the minimum required amount of NT$150 million, the logistics center can be permitted to set up one new additional branch with an extra amount of NT$ 60 million or over.
Branches of foreign companies which apply for registration as a logistics center are in accordance with the preceding regulation.

3. Clearance process for logistics centers:

3.1 Bonded goods entering a logistics center:

3.1.1 Imported from abroad:
Imported goods entering a logistics center shall be declared to the Customs of the region of import with a transshipment application form (L1), or to be declared to the Customs of discharge place, where the manifest of the container (goods) is declared, with a deposition application form (D8). The center shall release cargoes according to the clearance paper or the permit of delivery.

3.1.2 Goods from bonded areas:
Goods entering a logistics center from bonded factories, science parks and export processing zones shall be declared with export declaration (B2), and those from bonded warehouses or other logistics centers shall be declared with import declaration (D7). Both parties shall jointly declare to the original bonded area (the selling party). After the goods are released and delivered out of the bonded areas in accordance with the printed computer release message “Container (goods) delivery form (In and out release form)” or “Out of factory permission form (bonded factories)”, goods may be sent to the logistics centers. Parties concerned may apply to the Customs for permission to make reports month by month. If accepted, their cargoes may be checked in advance, accepted and recorded by the logistics centers with relevant documents and packing list. They shall fill in declarations to proceed with declaration by the 15th day of next month, and the released date on declaration is deemed as export/import date.

3.1.3 Goods from a dutiable areas:
The logistics center shall fill out the “Domestic goods import and export form” to be recorded in the computerized file, and then the goods shall enter the logistics centers.

3.2 Bonded goods from logistics centers:

3.2.1 Bound for countries abroad:

3.2.1.1 The logistics centers or the goods owner shall fill in the export declaration (D5) and declare on-line to the Customs of the region of export. After the container (car) is sealed, the goods shall be delivered to the place of export to be declared, with a printed “Container (goods) shipping form (in and out release form)”. After the goods are released, the logistics centers shall write off the credit in accordance with the computer release message.

3.2.1.2 The logistics centers set in export processing zones or science parks shall declare to the Customs of the region. After being released, the goods can be delivered to the place of export to be delivered, in accordance with the computer release message and a printed “Container (goods) delivery form (in and out release form)”, based on the rules of Customs controlling the export containers.

3.2.1.3 Export goods entering the logistics centers from domestic dutiable zones shall be declared to the Customs of the region of export according to ordinary export declaration procedures after delivered out from the logistics centers with “Domestic goods import and export” form. But cargoes shipped out of the logistics centers set in export processing zones or science parks shall declare to the Customs of the region.

3.2.1.4 Except for proceeding with transshipment cargoes, export released by the logistics centers but not delivered out shall apply for declaration withdrawal to the export clearance office. The goods shall be sealed and returned back to the logistics centers, to be sealed off, unloaded and moved in the centers, and the goods accounts which have been written off shall be corrected.

3.2.1.5 Export of small articles from logistics centers, which are carried by certain passenger through airport for exportation, shall fill in the export declaration (D5), state clearly the departure date and flight number, and to proceed with clearance pursuant to the procedures of bonded areas deemed export to the Customs of the district of logistics centers. The Customs shall print out the “Container (goods) delivery form (in and out release form)” and a copy of the declaration to be carried out by the passenger. After being carried outward, the airport Customs shall then fax back the signed delivery form for case closing.

3.2.2 Bound for bonded areas:

3.2.2.1 For goods delivered to bonded factories, export processing zones, science parks, bonded warehouses or other logistics centers, an import declaration is required (D7).

3.2.2.2 Shall be jointly declared by the logistics centers and businesses in bonded areas. After being released, the goods can be delivered with a self-provided strip sealed on, in accordance with the computer release message and a printed “Container (goods) delivery form (in and out release form)”, based on the rules of Customs controlling the import/and export containers.

3.2.2.3 Where there are articles of bonded goods and articles from taxed zones, the declaration shall be separately submitted to the Customs by both parties.

3.2.2.4 Cargoes owners from logistics centers shipped to bonded areas may apply to the Customs for permission to make reports month by month. If accepted, the logistics centers may in turn login the permitted ones and print out the “Container (goods) delivery form (in and out release form)”. The goods can be delivered with a self-provided strip sealed on, and with relevant documents and packing lists. They shall fill in declarations to proceed with clearance by the 15th day of next month, and the released date on declaration is deemed as export/import date.

3.2.3 Bound for dutiable areas:

3.2.3.1 The taxpayer shall fill in the import declaration (D2) and declare to the Customs of the district of the logistics centers. The goods which were originally declared with D8 entrance application form, except for those require inspection, are free from inspection. After the goods are released, the logistics centers shall deliver the goods in accordance with the computer release message and a printed “Container (goods) delivery form (in and out release form)”.

3.2.3.2 For the goods originally entered in the logistics centers from the dutiable areas and now distributed and sold to dutiable areas, the logistics centers shall fill in the “Domestic goods import/export form” and login the computer for goods to be released, and the case shall be closed by the automation computer system in the center.

4 For further questions, please refer to the relevant regulations in the section of ”Logistics Centers” under the section of ”Laws and Regulations/ Tax Bond and Tax Refund“ in the website of Directorate General of Customs, Ministry of Finance

 

TEL:(03) 3834265 Ext 361 for application of logistics centers,

(03) 3834265 Ext 317,318,325~327 for logistics centers cargo clearance, and

(03) 3834265 Ext 308, 306 for logistics centers cargo management.

Contact point:Clearance Division II

  • Date:2017-08-21
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