Regulations Governing the Establishment and Management of Bonded Warehouses Article 36

Where a bonded warehouse is holding domestic bonded goods that are processed, manufactured, or reconditioned by enterprises located inside the Technology Industrial Parks, Science Parks, Agricultural Technology Parks, Bonded Factories, Logistics Centers, Free Trade Zones, or other bonded warehouses, the owner of the goods or both the seller and buyer shall complete a customs declaration form, and shall submit such form together with all related supporting documents for the purpose of customs declaration. Thereafter, upon receipt of a computer-processed release notice or delivery permit from Customs, goods acceptance and storage procedures may be processed.In the matter of goods for reconditioning stored in a bonded warehouse, where the owner of the goods or the holder of the manifest needs to purchase raw materials, semi-finished products, or finished products from a manufacturer located inside the taxed zones, or Bonded Factories, Logistics Centers, or enterprises located inside the Technology Industrial Parks, Science Parks, Agricultural Technology Parks, or Free Trade Zones, both the buyer and the seller shall jointly complete a customs declaration form and declare such goods to Customs for warehousing.The provisions stated in the preceding paragraph shall also govern the processing of materials sold by a bonded factory to a bonded warehouse for container or pallet repair and maintenance purposes.Where materials stored in a bonded warehouse are reshipped out of the bonded warehouse pursuant to the conditions provided in the preceding three paragraphs, customs declaration of the said materials should be processed for customs inspection and verification. Goods may be released upon approval by Customs.