Regulations Governing Customs Clearance for Goods in Logistics Centers Article 7
All logistics centers shall provide a guarantee deposit to the Customs in the amount of NT$20 million.The guarantee deposit referred to in the preceding paragraph may be provided in accordance with Article 11 of The Rules Governing the Implementation of the Customs Law.The Customs may deduct from the guarantee deposit all taxes due ,penalty fines or other fees in arrears which a logistics center incurs.In the case that the amount of the guarantee deposit specified under Paragraph 1 above is found to be inadequate and insufficient ,it shall be replenished to the full amount before the incoming goods may be processed for storage.
中文原文 物流中心貨物通關辦法第7條
物流中心及其各分支物流中心應分別向海關繳納保證金新臺幣二千萬元。
前項保證金得依關稅法第十一條規定提供。
物流中心滯欠之稅款、罰鍰或其他款項，海關得就其保證金予以扣抵。
第一項之保證金額度不足者，應補足後，始得辦理貨物之進儲。
前項保證金得依關稅法第十一條規定提供。
物流中心滯欠之稅款、罰鍰或其他款項，海關得就其保證金予以扣抵。
第一項之保證金額度不足者，應補足後，始得辦理貨物之進儲。