Regulations Governing Customs Clearance for Goods in Logistics Centers Article 18

The goods stored in the logistics center, except for those whose storage period has been stipulated and promulgated by Customs or whose storage period has been prescribed to be 2 years following their completion of the customs clearance formalities in accordance with Paragraph 3, Article 9 of the Regulations, shall not be subject to any deadline for storage. However, in the case of any goods that has been in storage for more than 2 years, the logistics center concerned shall keep related books on file properly and make the printouts available upon request by Customs.For goods with a storage time limit as regulated by Customs, on the transfer of such goods, which are stored in a logistics center, to the another bond area or free trade zone upon approval by Customs, the duration of the storage time shall commence from the date when they first entered the logistics center, and on the transfer of such goods, which are stored in the bonded warehouse, to a logistics center upon approval by Customs, the duration of the storage time shall commence from the date when they first entered the bonded warehouse.Where the stored goods which have been cleared in accordance with Paragraph 3, Article 9 of the Regulations are reconditioned during its storage in a logistics center, the period for storage after reconditioning shall commence from the first date of its storage from the tax areas.In the case of goods in the second paragraph for which no application has been made for import or return abroad within the time limit for storage, on the day after the time limit expires, such goods will be processed in accordance with Article 73 and Article 96 of the Customs Act.The goods in storage abandoned with a hardcopy statement jointly filed to Customs by the logistics center and the owner of the goods will be processed in accordance with Article 96 of the Customs Act.