Regulations Governing the Establishment and Management of Bonded Warehouses Article 40

Where the reconditioned bonded goods are to be removed from the warehouse and returned for re-export, the Customs shall give its approval to the applicant to write off the goods from the account based on the status of the goods before reconditioning (i.e., at the time when goods were first warehoused).Domestic products used in the re-conditioning of the above-mentioned goods shall be processed according to the regulations governing cargo export affairs at the time when such products were being returned for re-export; this procedure is also applicable to domestic products used for repairing containers or pallets.