Regulations Governing Customs Clearance for Goods in Logistics Centers Article 23

The transportation of the goods from a logistics center to tax areas, bond areas, or free trade zones for testing, inspection, reconditioning, or simple processing purposes is subject to Customs approval, and thereafter, the details of the information of the goods 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 goods referred to in the preceding paragraph should not fall under any importation control or restriction. Moreover, upon the return of such goods to the logistics center, the inspector should be able to identify the original condition of the goods.The factory of tax areas or bond areas contracted to process such goods should be a duly registered factory; moreover, the items approved for production in the registration license should be consistent with the contracted processing work. As for the storage of such goods, the processing factory should store the goods in a special storage area. A registration log should be placed in the area to record the entry, withdrawal, and inventory of bonded goods for inspection and verification purposes.Only in circumstances where special testing or inspection conditions exist, may the customs declaration, customs clearance, and cancellation of the computerized account journal entry of the goods referred to in Paragraph 1 be processed through the Customs online processing system upon due Customs authorization, and, in which case, the goods need not to be returned to the logistics center. In other circumstances, all such goods 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.All raw materials added to the goods during reconditioning or simple processing are not subject to any tax refund. However, an application for deletion of the journal entry of such materials may be filed with Customs.