Regulations Governing the Establishment and Management of Bonded Warehouses Article 34
Reconditioning of the bonded goods may be processed under the following methods:1. Inspection and testing: To inspect or test the goods stored in warehouses.2. Sorting: To refit the stored goods or attach labels to the goods.3. Classification: To grade or classify the stored goods based on the nature, shape, size, color, and other characteristics of the goods.4. Segmentation: To divide the stored goods.5. Assembly: To assemble the goods by means of manpower or tools.6. Repacking: To change the original packaging or repack the stored goods.Reconditioning of the goods as referred to in the preceding paragraph shall meet the following provisions:1. The original nature or shape of the goods cannot be altered, except that the original shape can still be recognized after the alternation.2. No damage or minor damage shall occur during the process of reconditioning.3. No heavy and complicated machines or equipment shall be used.4. After the process of reconditioning, non-compliant goods included in the domestic purchase order shall not be discarded as useless goods and written off from the accounting book, instead, the non-compliant goods shall be returned to the seller. Where the non-compliant goods are included in the foreign purchase order, such goods shall be returned for replacement according to the governing regulations, or upon presentation of the consignor’s written consent, the non-compliant goods may be discarded as useless goods and written off from the accounting book.5. After the process of reconditioning, the marking of the place of origin of the goods shall be handled in accordance with the governing laws and regulations.Before the goods undergo reconditioning processing in a bonded warehouse, the owner of the goods or the holder of the manifest shall report the name, quantity of the goods, storage date, declaration number, scope of reconditioning, and names of the workers to Customs, and upon issuance of a permit by Customs, the reconditioning work may commence under the supervision of the Customs officers assigned by Customs to be stationed in the warehouse. However, the bonded warehouses approved by Customs for implementing autonomous management and bonded warehouses located inside the technology industrial parks shall be free from the supervision of Customs. The entry and exit of the reconditioning workers into and from the warehouse shall be governed by the provisions set forth in Article 11 of the Customs Anti-Smuggling Act when Customs deems it necessary.
中文原文 保稅倉庫設立及管理辦法第34條
保稅貨物得依下列方式辦理重整：
一、檢驗、測試：存倉貨物予以檢驗、測試。
二、整理：存倉貨物之整修或加貼標籤。
三、分類：存倉貨物依其性質、形狀、大小顏色等特徵予以區分等級或類別。
四、分割：將存倉貨物切割。
五、裝配：利用人力或工具將貨物組合。
六、重裝：將存倉貨物之原來包裝重行改裝或另加包裝。
前項貨物之重整應受下列限制：
一、不得改變原來之性質或形狀。
但雖改變形狀，卻仍可辨認其原形者，不在此限。
二、在重整過程中不發生損耗或損耗甚微。
三、不得使用複雜大型機器設備。
四、重整後不合格之貨物，如屬國內採購者，不得報廢除帳，應辦理退貨，如屬國外採購者，除依規定退貨調換者外，如檢具發貨人同意就地報廢文件，准予報廢除帳。
五、重整後之產地標示，應依其他法令有關產地之規定辦理。
貨物所有人或倉單持有人於保稅倉庫內重整貨物前，應向海關報明貨物之名稱、數量、進倉日期、報單號碼、重整範圍及工作人員名單，經海關發給准單後，由海關派員駐庫監視辦理重整。
但經海關核准自主管理之保稅倉庫及設於科技產業園區之保稅倉庫，得免派員監視。
重整貨物人員進出保稅倉庫，海關認有必要時，得依海關緝私條例第十一條規定辦理。
一、檢驗、測試：存倉貨物予以檢驗、測試。
二、整理：存倉貨物之整修或加貼標籤。
三、分類：存倉貨物依其性質、形狀、大小顏色等特徵予以區分等級或類別。
四、分割：將存倉貨物切割。
五、裝配：利用人力或工具將貨物組合。
六、重裝：將存倉貨物之原來包裝重行改裝或另加包裝。
前項貨物之重整應受下列限制：
一、不得改變原來之性質或形狀。
但雖改變形狀，卻仍可辨認其原形者，不在此限。
二、在重整過程中不發生損耗或損耗甚微。
三、不得使用複雜大型機器設備。
四、重整後不合格之貨物，如屬國內採購者，不得報廢除帳，應辦理退貨，如屬國外採購者，除依規定退貨調換者外，如檢具發貨人同意就地報廢文件，准予報廢除帳。
五、重整後之產地標示，應依其他法令有關產地之規定辦理。
貨物所有人或倉單持有人於保稅倉庫內重整貨物前，應向海關報明貨物之名稱、數量、進倉日期、報單號碼、重整範圍及工作人員名單，經海關發給准單後，由海關派員駐庫監視辦理重整。
但經海關核准自主管理之保稅倉庫及設於科技產業園區之保稅倉庫，得免派員監視。
重整貨物人員進出保稅倉庫，海關認有必要時，得依海關緝私條例第十一條規定辦理。