Regulations Governing the Establishment and Management of Bonded Warehouses Article 19

Where tax-paid import goods or domestic goods are delivered to and displayed in a bonded warehouse dedicated for exhibition, a list of the goods attached with a mark containing the information of the brand, description, specification and quantity of the goods shall be reported to the Customs, and the goods may be delivered into the warehouse for storage after the supervising Customs officers have checked the goods together with the warehouse operator. Where the goods are to be delivered out of the warehouse after the exhibition, the original list of goods shall be submitted to the Customs, and the goods may be delivered out of the warehouse after the supervising Customs officer has checked the goods together with the warehouse operator.Where the exhibited goods on which taxes are unpaid are to be transferred to a bonded warehouse inside the same customs area after exhibition, the transfer procedure shall be processed in accordance with the provisions of Article 47.