Taipei Customs(台北關)

Bonded Warehouse Cargo Clearance

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1.What is a Bonded Warehouse?
Bonded Warehouses are those approved and registered by Customs for storage the bonded cargoes.

2.Application and Establishment of a Bonded Warehouses

2.1 Responsible unit:
Self-provided bonded warehouses: Operation section, Bonding Division
Bonded warehouse: Operation section, Bonding Division

2.2Establishment

2.2.1In addition to those approved by government departments, government operated enterprises, and the Ministry of Finance, only limited companies may establish bonded warehouses.

2.2.2Only companies with a paid-in capital not less than NT$20 million may establish bonded warehouses and only companies with a paid-in capital at least NT$50 million may set up self-provided bonded warehouses.

2.2.3The bonded warehouses shall be securely built and approved by the competent authority to be used as warehouses and, according to the nature of the cargoes to be stored, shall be provided with anti-theft, fireproof, waterproof, aeration, and lighting equipment and other equipment ensuring the safety of the cargoes, and shall provide convenient work places for the Customs to perform management duties.

2.2.4Exposed areas in which application has been made to store cargoes shall be clearly separated from all other areas in the vicinity, unless they are established in the control areas of international harbours or international airports.

2.2.5 Computers and associated network facilities should be installed to deal with customs clearance, accounting affairs, cargo control, and other related operations by means of computer networks or electronic data transmission.

2.3 Locations
The bonded warehouses shall be established in harbour areas, airports, export processing zones, science-based industrial parks, agricultural technology parks, areas nearby harbors, or other areas approved by the Customs.

3. Cargo clearance procedures for bonded warehouse

3.1 Cargoes shipped to bonded warehouse

3.1.1 Imported from counties abroad
To store foreign cargoes in a bonded warehouse, the consignee or the holder of the bill of lading shall prepare a letter of application(D8) for storing foreign cargoes in a bonded warehouse, and the cargoes may enter the warehouse only after the operator of the warehouse together with Customs officers has confirmed the marking and quantity of the cargoes according to the clearance paper or the permit of storage. However, fuels, materials, cabin goods or maintenance appliances dedicated for airplanes may be unloaded and stored in the bonded warehouse in advance with the approval of the Customs, and the storage procedure shall be supplemented within three days commencing from the next day after the cargoes are put in the warehouse. The Customs may inspect cargoes stored in bonded warehouses where it is deemed by the Customs as necessary.

3.1.2 Imported from bonded areas
Where a self-provided bonded warehouse buys bonded goods from an enterprise, or bonded factory, or logistics center other than the bonded warehouses in export processing zones and science-based industrial parks and Agricultural Technology Parks, the seller and the buyer shall together prepare and submit a declaration(B2 ,or D7 in the case of logistic centers) enclosing the necessary documents to declare the cargoes at the Customs, and then store the cargoes in the warehouses by right of the computer clearance paper or the permit of storage. They may apply to the Customs for permission to make reports month by month.

3.1.3 Imported from dutiable areas
Where a self-provided bonded warehouse purchases goods for re-collation from a manufacturer in a dutiable area, the seller and the buyer shall jointly prepare and submit a declaration (D1) enclosing the necessary documents to declare the cargoes at the Customs, and then store the cargoes into the warehouses by right of the computer clearance paper or the permit of storage. They may apply to the Customs for permission to make reports month by month.

3.2 Cargoes shipped from bonded warehouse

3.2.1 Bound for countries abroad
For export cargoes for which application has been made for delivery from a warehouse, the operator of the warehouse shall prepare a declaration(D5) enclosing the necessary documents to declare the cargoes at the Customs, and check the markings and the quantity according to the permit of delivery, and then transport them to the Customs at the destination to handle the procedure of Customs clearance. Where the cargoes are declared by other manufacturers or dealers for exportation, the declarer and exporter shall write on the export declaration that “This batch of cargo is supplied by the bonded warehouse. Except that the bonded warehouse may apply to write off the account, no exporter may apply for reimbursement of duty and tax”, and shall send a duplicated copy of the export declaration to the operator of the warehouse to write off the account.

3.2.2 Bound for bonded areas

3.2.2.1 For cargoes from bonded warehouse supplied to enterprises in export processing zones or enterprises or bonded plants in science-based industrial parks and Agricultural Technology Parks, the owner of the cargoes or the holder of the cargo manifest shall prepare the necessary documents (D7 included) to declare the cargoes at the Customs, and the operator of the warehouse may, together with the supervising Customs officers, deliver the cargoes from the warehouse after having confirmed the markings and the quantity according to the clearance paper or the permit of delivery.

3.2.2.2. For cargoes from self-provided warehouse sold to enterprises in export processing zones or enterprises or bonded plants in science-based industrial parks and Agricultural Technology Parks, the seller and the buyer shall jointly prepare a declaration enclosing the necessary documents(D7 included ) to declare the cargoes at the Customs, and then deliver the cargoes from the warehouse by right of the clearance paper or the permit of delivery. They may apply to the Customs for permission to make reports month by month.

3.2.2.3 In any of the following circumstances, the bonded cargoes stored in a bonded warehouse may be transferred to another bonded warehouse or a logistics center, and the original storer or the seller and the buyer shall jointly prepare a letter of application (D7) for transfer of bonded cargoes to another bonded warehouse or logistics center, and submit it to the Customs:

A. The cargoes are transported to a logistics center or transferred to a bonded warehouse at another domestic treaty port.

B. The cargoes are sold to a self-provided bonded warehouse.

C. The cargoes are foreign cargoes sold by a self-provided bonded warehouse.

D. The bonded warehouse cancels it’s registration and ceases operations.

E. The bonded cargoes stored in the warehouse are likely to be damaged by natural disaster of force majeure such as flood, landslide, or typhoon, or it is predicted that a natural disaster will occur.

F. The person originally applying for storage of such goods in the bonded warehouse has established its own bonded warehouse.

G. Other special circumstances.
In the circumstances where the cargoes are transferred to another bonded warehouse at the same treaty port, a prior application shall be submitted to the Customs for approval.

3.2.3 Bound for dutiable areas

3.2.3.1
For after-tax import cargoes, the owner of the cargoes or the holder of the cargo manifest shall prepare a declaration (D2)enclosed with the necessary documents to declare the cargoes at the Customs, and the operator of the warehouse may, together with the supervising Customs officers, deliver the cargoes from the warehouse after having confirmed the markings and the quantity according to the clearance paper or the permit of delivery.

3.2.3.2
For cargoes from self-provided bonded warehouse sold to the manufacturers in duty and dutiable areas that should be regarded as import, the operator of the warehouse shall prepare a declaration (D2) enclosed with the necessary documents to declare the cargoes at the Customs, and then deliver the cargoes from the warehouse by right of the clearance paper or the permit of delivery after paying the duty and tax according to the pattern of delivery.
They may apply to the Customs for permission to make reports month by month.

4. For further questions, please refer to relevant rules and regulations at https://eweb.customs.gov.tw/cp.aspx?n=6FA347D3B37F0907

TEL:(03) 3834265 Ext 362 for application of bonded warehouse,

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

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

Office hours:Monday ~ Friday  8:30-12:30  13:00-17:00

Contact point:Clearance Division II

  • Date:2017-07-21
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