Regulations Governing the Establishment and Management of Bonded Warehouses Article 16

For storage of foreign goods in a bonded warehouse, the consignee or the holder of the bill of lading shall fill in an application form for the storage of foreign goods in a bonded warehouse, and the goods may enter the warehouse only after the warehouse operator together with Customs officers has confirmed the marking and quantity of the goods according to the release notice or the storage permit. However, fuels, materials, cabin goods or repair and maintenance appliances dedicated for the use of by airplanes may be unloaded and stored in the bonded warehouse before processing the necessary storage procedures upon the approval of the Customs, but the necessary storage procedures shall be completed within three days from the day following the date of storage.The Customs may inspect the goods stored in bonded warehouses where it is deemed by the Customs as necessary.