Regulations Governing the Establishment and Management of Bonded Warehouses Article 28

Where the foreign goods removed from a bonded warehouse are found inconsistent with the contract in quality or specification after importation, and the original owner of the bonded goods or the holder of the cargo manifest is held liable for compensation or replacement of the goods, the seller and the buyer shall jointly complete an application for the return of merchandise and submit the application to Customs for approval, and thereafter, parties concerned may process duty/tax exemption pursuant to Article 51 of the Customs Act.Where foreign goods stored in a bonded warehouse supplied to the technology industrial parks, science parks, agricultural technology parks, or bonded factories are returned to the warehouse for re-storage, the two-year storage period shall commence from the initial date on which the said goods were first delivered for storage.