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Questions and Answers of Bonded Warehouse

1. Is the imported goods able to store in a bonded warehouse after the clearance procedure 

According to the Article 58 of the Customs Act, imported goods should be applied to Customs to store in a bonded warehouse, prior to being picked up.



2. Is there a storage deadline limitation for bonded warehouse goods

The maximum period of storage of the bonded goods stored in a bonded warehouse is 2 years, and period is non-extendible. However, this storage deadline limitation does not apply to the raw materials used in important domestic industries, the required daily consumer necessities, the substances or materials for important domestic engineering constructions, or other materials approved by the Customs for special purposes. 



3. What are the clearance procedures of imported goods to declare to store in a bonded warehouse

A declaration(D8)should be filed, enclosing letters of agreement issued by a bonded warehouse operator.  



4. Is hazardous goods be able to store in a bonded warehouse

Hazardous goods, which is not classified as one of the items listed in the Article 4 of the Regulations Governing the Establishment and Management of Bonded Warehouse, is allowed to store in a bonded warehouse.  Such a bonded warehouses for storing hazardous goods is with submission of a letter of consent issued by the local fire department or the competent authorities in regard to the location of the bonded warehouse and the safety facilities equipped inside the warehouse.



5. My company wants to set up a bonded warehouse. Is a guarantee bond required?

A bonded warehouse approved for autonomous management that has been operational for at least three years is required to submit a guarantee bond of NT$3,000,000; whereas one whose period of operation is under three years is required to submit a guarantee bond of NT$6,000,000. However, in the case of a bonded warehouse located inside a control area or a container terminal authorized for autonomous management by Customs, the guarantee bond is NT$300,000.
Where the duty and taxes (fees) payable for the bonded goods stored in a self-provided bonded warehouse and the goods which are sold to the manufacturers located inside a tax zone and released from the warehouse in advance on a monthly consolidated declaration exceed the amount of the guarantee bond referred to in the preceding paragraph, the bonded warehouse shall actively make up a deficiency in guarantee bond. Stipulations regarding the deposits set forth in paragraph 2 for self-provided bonded warehouse exclusively for storing goods to be sold in duty-free shops or offshore islands duty-free shops referred to in the proceeding paragraph ,shall apply mutatis mutandis.
The amount of guarantee deposit to be paid for self-provided bonded warehouse to store the goods from the city duty-free shops or city duty-free outlet/shop is NT$ 20 million. However, for the city duty-free shops that do not store the bonded goods, the stipulations set forth in the second paragraph shall apply mutatis mutandis.

 As provided in the Article 11 of the Customs Act, Security or guarantee or deposit money may be provided as in the following ways:

(1) Cash.

(2) Bonds issued by the government.

(3) Time deposit certificates issued by a bank.

(4) Time deposit certificates issued by a credit cooperative.

(5) A one-year or more common trust certificate issued by a trust and investment company.

(6) A guarantee provided by a financial institution.

(7) Any other property approved by the Ministry of Finance which is easy for sale and custody, and free from any dispute over proprietary rights.

  The security furnished in any of the forms in (2)to(5)and(7)in the preceding paragraph shall be mortgaged or pledged to Customs. 


Contact point:Bonding Inspection Section, Bonding Division
TEL:(04) 26595216 ext 200
Office hours:Monday ~ Friday  8:30-12:30  13:00-17:00





Issued:Secretariat Release date:2021-02-17 Click times:1422