Regulations Governing the Establishment and Management of Bonded Warehouses Article 30

Where the foreign goods stored in a bonded warehouse are to be removed from the warehouse for re-export, the owner of the goods or the holder of the manifest shall complete an application for the re-export of bonded goods, and submit the application to the supervising Customs office for permission to deliver such goods and process the declaration of goods at the Customs of the place of departure. The warehouse operator may process the release of goods upon presentation of the delivery permit and after the marks and the quantity of the goods are confirmed to be consistent jointly by the warehouse operator and the supervising Customs officers. The Customs shall thereafter assign Customs officers to escort the transportation of goods, or supervise the sealing and transportation of the goods to the Customs of the place of departure for customs clearance.