Regulations Governing the Establishment and Management of Bonded Warehouses Article 38

Where the reconditioned bonded goods are to be removed from the warehouse for import, returned for re-export, or transported to the technology industrial parks, science parks or agricultural technology parks, it is required to clearly declare the descriptions, specifications, and quantities of the reconditioned goods on the declaration form, as well as submit the file number of the approved reconditioning declaration and those of documents for Customs review and examination. Where domestic goods are used, the declaration shall also include the tax-rebate-related information, such as the name, quantity, specification, manufacturer, and the original declaration number of the raw materials, semi-finished products, or finished products purchased from a manufacturer inside the domestic taxed zones, bonded factories, or enterprises inside the technology industrial parks, science parks or agricultural technology parks.