Regulations Governing Customs Clearance for Goods in Logistics Centers 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.
中文原文 物流中心貨物通關辦法第11條
物流中心貨物出口時，應由物流中心或貨物持有人填具申請書表，由物流中心以電腦連線向海關申報，經完成通關後，准予出口。
出口後，如需辦理沖退稅者，由海關核發出口證明文件，憑以申辦。
出口後，如需辦理沖退稅者，由海關核發出口證明文件，憑以申辦。