Regulations Governing the Establishment and Management of Bonded Warehouses Article 29

In the matter of the import customs clearance of goods stored in a bonded warehouse, except for goods provided to bonded factories, or enterprises located inside the technology industrial parks, science parks, or agricultural technology parks which should be processed pursuant to the related governing laws and regulations, the owner of the goods is required to make duty or tax payment within the regular cargo importation duty payment deadline. Where the owner of the goods fails to make a payment as required, the provisions of Article 74 of the Customs Act shall be imposed.