Regulations Governing the Establishment and Management of Bonded Warehouses Article 39

Where the reconditioned bonded goods are to be removed from the warehouse for import, the Customs shall give its approval to the applicant to write off the goods from the accounting book based on the status of the goods before reconditioning (i.e., at the time when the goods were first warehoused), but shall determine the customs value, tariff number, and whether a commodity tax shall be assessed or not based on the status of the goods after reconditioning.