Regulations Governing Customs Clearance for Goods in Logistics Centers Article 12

In the event of the rejection of a shipment of goods stored in the logistics center, the reason for rejection shall be filled out in the Remarks column of the application according to the following guidelines:1. Where the goods are returned to the tax areas, Subparagraph 1 of Paragraph 1 of Article 10 shall govern before write-off of the goods from the account.2. Where the goods are returned to the bond areas or free trade zones, Subparagraphs 2 and 3 of Paragraph 1 of Article 10 shall govern before write-off of the goods from the account.3. Where the goods are returned overseas, the preceding Article shall govern before write-off of the goods from the account.Where cargo stored in the logistics centers no longer has commercial value, the said cargo may, upon the written consent of the cargo owner and due approval of Customs, be destroyed under Customs supervision; thereafter, such goods may be written off from accounts.Where natural disasters, accidents, or other reasons of force majeure shall cause the bonded goods stored in the logistics center to suffer loss or damages thereby rendering goods to lose its value, upon Customs verification and determination of such loss and reasons for such fact, the goods may be approved for account write-off.Where a discrepancy in quantity or amount is noted in the bonded goods stored in a logistics center and such discrepancy is a result of the nature of the goods, upon Customs verification of such fact, the goods may be approved for account write-off.