Regulations Governing the Establishment and Management of Bonded Warehouses Article 25
A self-provided bonded warehouse selling bonded goods to the bonded factories, science parks, agricultural technology parks, technology industrial parks, logistics centers, free trade zones, other self-provided bonded warehouses, or manufacturers in taxed zones may apply to Customs to declare goods on a monthly consolidated declaration basis, and upon approval by Customs, such self-provided bonded warehouse which has made up a deficiency in guarantee bond according to the Paragraph 3 of Article 11 may, under the amount of guarantee bond, deliver goods from the warehouse based on and process account recording, and process the consolidated declaration of goods for customs clearance before the fifteenth day of the following month; moreover, the release date on the declaration form shall be regarded as the import/export date.A self-provided bonded warehouse applying to use monthly consolidated declaration shall comply with the following provisions:1. The control and management shall be processed by computers and online verification is accessible by Customs in real-time to record the delivery date, description, specification, quantity, and estimated duty and tax of each batch of goods in sequence.2. A number of sample goods shall be reserved for verification during the customs clearance procedure, unless sampling is exempted according to the relevant provisions.
中文原文 保稅倉庫設立及管理辦法第25條
自用保稅倉庫將保稅貨物售予保稅工廠、科學園區、農業科技園區、科技產業園區、物流中心、自由貿易港區、其他自用保稅倉庫及課稅區廠商，得向海關申請按月彙報，經核准者，應先依第十一條第三項規定提供足額保證金，並於保證金額度內憑交易憑證提貨出倉並登帳，於次月十五日前彙總填具報單辦理通關手續，並以報單放行日期視為進出口日期。
自用保稅倉庫申請按月彙報者，應依下列規定辦理：
一、以電腦控管出倉紀錄並供海關線上即時查核，於貨品出倉前按出倉批數逐批登記出倉日期、貨名、規格、數量及預估稅額。
二、應留存貨樣，以供報關時查核。
但依規定免取樣者，不在此限。
自用保稅倉庫申請按月彙報者，應依下列規定辦理：
一、以電腦控管出倉紀錄並供海關線上即時查核，於貨品出倉前按出倉批數逐批登記出倉日期、貨名、規格、數量及預估稅額。
二、應留存貨樣，以供報關時查核。
但依規定免取樣者，不在此限。