Regulations Governing the Establishment and Management of Bonded Warehouses Article 23

Applicants applying to deliver the bonded goods out of the bonded warehouses for importation pursuant to Article 16 shall comply with the following provisions:1. In terms of after-tax import goods, the owner of the goods or the holder of the manifest shall fill in a declaration form, and submit the form and other necessary documents to declare the goods to Customs, and the warehouse operator may deliver the goods out of the warehouse based on the computer-processed release notice or delivery permit after having confirmed that the marks and the quantity are consistent with the clearance documents in the presence of the supervising Customs officers.2. Where goods are supplied to an enterprise located inside the technology industrial parks, science parks, agricultural technology parks, or bonded factories, the owner of the goods or the holder of the manifest shall jointly present the necessary documents to declare the goods to Customs, and the warehouse operator may deliver the goods out of the warehouse based on the computer-processed release notice or delivery permit after having confirmed that the marks and the quantity are consistent with the clearance documents in the presence of the supervising Customs officers.