Regulations Governing the Establishment and Management of Bonded Warehouses Article 35

A self-provided bonded warehouse may remove the goods out of the bonded warehouse for inspection or test upon the approval of the supervising Customs office. Under such circumstance, detailed records shall be made to register the description, unit, specification, and quantity of each batch of goods as well as the time of entry and exit. Customs may from time to time send personnel to conduct inspection when necessary.Goods to be sold in duty-free shops or in offshore island duty-free shops may apply for maintenance in accordance with the provision of the preceding paragraph.The goods referred to in the preceding two paragraphs shall be returned within three months from the day following the delivery date; however, an application for extension may be filed before the given deadline, provided the total period does not exceed six months.