Regulations Governing the Establishment and Management of Bonded Warehouses Article 27

When foreign goods or domestic bonded goods are delivered to a bonded warehouse for storage, the bonded warehouse operator shall stamp on the container (goods) note (also serving as the release permit, and hereinafter referred as the “Note”), and shall transmit the stamped notification copy of the Note back to the shipping depot.When an applicant applies for delivery of bonded goods stored in a bonded warehouse based on the computer-processed release notice, delivery permit, or the transaction voucher, a container (goods) note (and a release permit) shall be issued.For bonded goods delivered out of a warehouse for exportation and delivered to Bonded Areas or to Free Trade Zones, the bonded warehouse operator shall write off the account and file the Note for inspection.For the situation in the preceding paragraph, in the event the bonded warehouse operator does not receive the stamped notification copy of the Note, the operator shall follow up the matter to confirm the time when the bonded goods were delivered to the destination, and remark it on the filing copy of the Note.When the data of the bonded goods entering the warehouse has been recorded in the container (cargo) status database, or the bonded goods are escorted by Customs officers, the procedures stipulated in the preceding paragraph may be waived.The bonded warehouse shall keep a duplicate copy of the above-mentioned container (goods) note and transaction voucher for future examination by Customs.