Regulations Governing the Establishment and Management of Bonded Warehouses Article 2

The establishment and management of bonded warehouses that have been approved by and registered with the Customs as warehouses for the storage of bonded goods shall be implemented in accordance with these Regulations. Matters not prescribed herein shall be governed by the related laws and regulations.Bonded warehouses that are registered for storing bonded goods which are imported and purchased by the warehouse owners themselves, goods used for reconditioning, the bonded warehouse which stores the goods for the sale of duty-free shops or offshore islands duty-free shops, which is self-provided bonded warehouses, shall not be used for the storage of any goods other than those owned by the warehouse owners.