Regulations Governing the Establishment and Management of Bonded Warehouses Article 21

The goods stored in a bonded warehouse shall be piled up in different sections according to the categories of goods with the markings facing out. An identification number of each section shall be clearly marked for easy identification. However, this requirement is not applicable to exhibition goods stored in bonded warehouses upon the approval of Customs.Customs-accredited computer-controlled automated bonded warehouses are likewise not subject to the requirement of the preceding paragraph. The goods contained in these warehouses are stacked in separate pallets. An identification number of each section shall be clearly marked on the shelves for easy identification. However, one pallet should only hold the goods declared in the same customs declaration.Where bonded warehouses are approved to provide reconditioning services, the goods should be stored in their respective sections before and after the reconditioning of the goods. The bonded warehouses approved for autonomous management may store such goods together in one section of the warehouse; however, goods should be separately stacked according to classification.Where bonded warehouses are approved to provide reconditioning services, the goods should be stored in their respective sections before and after the reconditioning of the goods. The bonded warehouses approved for autonomous management may store such goods together in one section of the warehouse; however, goods should be separately stacked according to classification.