Regulations Governing Customs Clearance for Goods in Logistics Centers Article 10

The following regulations shall govern the delivery of the goods of a logistics center to the tax areas, bond areas, or free trade zones:1. Where goods are to be shipped to the tax areas, the importer should fill out an application form and attach all necessary substantiating documents. The logistics center should declare the shipment with 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 originally shipped from the tax areas and later sold and distributed to tax areas with the same goods, the logistics center should fill out the necessary form and register the shipment online. Such goods may be shipped after registration; no customs declaration procedure is required under the circumstances.2. Where goods are shipped to bond areas, the logistics center and the operator in the bond areas should jointly fill out an application form and attach all necessary substantiating documents. The logistics center should declare the shipment with 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 Subparagraph 8, Article 4 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 either for goods transported from logistics centers to other logistics centers, bonded factories, technology industrial parks, science parks, and agriculture technology parks without monthly consolidated declaration to Customs or goods to be transported to another container terminal in the same controlled area.3. Where goods are shipped to free trade zones, the logistics center or the holder of the imported goods and the free-trade-zone enterprise should jointly fill out an application form and attach all necessary substantiating documents. The logistics center should declare the shipment with Customs through the Customs online processing system and then seal the goods and ship them to the warehouse in a free trade zone. The goods can be shipped to the free-trade-zone enterprise after the customs clearance procedure is completed. However, no extra sealing shall be required for goods transported from logistics center to the free-trade-zone enterprise within the same controlled area.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.
中文原文 物流中心貨物通關辦法第10條
物流中心貨物輸往課稅區、保稅區或自由貿易港區,應依下列規定辦理:
一、運往課稅區者,應由進口人填具申請書表,並檢具必備文件,由物流中心以電腦連線向海關申報,經完成通關後運出。
其原由課稅區進儲貨物,原貨配銷課稅區者,由物流中心填具表單並登錄電腦後運出,免向海關申報。
二、運往保稅區者,應由物流中心及保稅區業者聯名填具申請書表,並檢具必備文件,由物流中心以電腦連線向海關申報,經完成通關及加封後運出。
但除屬非准許進口之貨物、第四條第八款規定需經相關主管機關同意進儲之物品及經海關公告訂有存儲期限之貨物以外,物流中心貨物運往其他物流中心、保稅工廠、科技產業園區、科學園區、農業科技園區之非按月彙報者,以及運往同一管制區域內其他碼頭貨棧,可免加封。
三、運往自由貿易港區者,應由物流中心或貨物持有人與自由貿易港區事業聯名填具申請書表,並檢具必備文件,由物流中心以電腦連線向海關申報後,加封運往自由貿易港區港區貨棧,經完成通關後,憑以運入自由貿易港區事業。
但物流中心運往同一管制區域內自由貿易港區事業,可免加封。
物流中心及其分支物流中心相互間之轉儲,應依前項第二款規定辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.