Regulations Governing Customs Clearance for Goods in Logistics Centers Article 23-1
Where a bonded cargo is shipped from the logistics center to a destination outside a duty-free or bonded zone for exhibit purposes , the cargo should be declared for the Customs approval. Moreover, a duty guarantee bond should be submitted, and, thereafter, the details of the information of the cargo should be entered into the computerized account journal. Once the goods have been returned to the logistics center, the pertinent journal entry should be deleted from the computerized account journal.The aforesaid cargo are to be returned to the logistics center within three months. Where an extension of the return deadline is necessary, an application for such extension may be processed. The deadline may be extended only once and the maximum period of temporary removal from the logistics center is six months.
中文原文 物流中心貨物通關辦法第23-1條
物流中心之保稅貨物,運往課稅區參加展覽者,應經海關核准並提供稅款擔保後登錄電腦帳冊。
運回時,應登錄電腦銷案。
前項貨物,應於三個月內運回。
必要時得於期限屆滿前申請延長一次,但合計不得超過六個月。
運回時,應登錄電腦銷案。
前項貨物,應於三個月內運回。
必要時得於期限屆滿前申請延長一次,但合計不得超過六個月。