Regulations Governing the Establishment and Management of Bonded Warehouses Article 32

Where a bonded warehouse storing fuels and materials used on the transport vehicles for international trade purpose supplies the ships or airplanes of companies to which the warehouse is affiliated with fuels or materials for running international routes, the declaration form shall be completed by the shipping company, airline company, or their contracted transport vehicle operator and submitted to Customs for the granting of a delivery permit. Upon issuance of the permit, Customs shall assign personnel to escort the transportation of goods or supervise the sealing and loading of the goods into a vessel or an aircraft. However, the fuels, materials, or repair and maintenance appliances dedicated for airplanes may be delivered from the warehouse and loaded into the airplane upon the approval by Customs, and the delivery procedure shall be processed within three (3) days from the day following such delivery.For bonded warehouses approved by Customs to solely store the aviation supplies for airplanes flying international routes, and in order to ensure the frequent usage of the goods stored in such bonded warehouses by such airplanes, except under special circumstances where Customs orders the operator to declare the clearance application individually according to the flight schedule, the goods may be returned for re-export in advance, and placed in cleared chambers, according to Customs regulations, before being loaded for re-export; however, such goods shall still be supervised and controlled by Customs; moreover, the goods may be free of joint-locking in consideration of the circumstances. The actual consumption of the goods shall be certified by the Customs officers and reported to Customs in the monthly consolidated declaration.If the goods (including tobacco and alcohol) sold on the aircraft placed in the warehouse of the goods released in accordance with the preceding paragraph have not been sold within two years from the date when they were initially stored in the bonded warehouse, the operator should declare the clearance application before the expiration of the period and return the unsold goods to the bonded warehouse.For goods used in the repair of aircraft and stored in a bonded warehouse referred to in Paragraph 2, the warehouse operator may apply to Customs for approval to seek an outsourced repair service, but the period of repair shall not exceed six months, and the operator is required to sign an affidavit. However, depending on the actual requirements, the operator may apply to Customs for an extension before the period expires; however, the period of such extension may not exceed six (6) months, and the application for an extension shall be limited to one (1) time.Where the goods for international airlines used to build and repair aircraft referred to in Paragraph 1 are sold (including those which are deemed as sold) to a domestic airline company that needs to repair its aircraft, and the warehouse storing the goods is a bonded warehouse approved by Customs to perform autonomous management, the transactions may be declared on a monthly consolidated declaration basis, and the goods may be removed from the warehouse and recorded in the accounting books in advance upon presentation of the transaction voucher, and a consolidated declaration shall be processed before the fifth day of the following month for customs clearance.