Regulations Governing the Establishment and Management of Bonded Warehouses Article 41

After the bonded goods are exported after reconditioning, or after the repair and maintenance work conducted on a pallet or container reaches completion, in the case of the domestic products supplied by a manufacturer inside a tax zone and used on the said reconditioning or repairing work, an application may be filed for tax offset and refund pursuant to Article 63 of the Customs Act, except for items that are delisted from the schedule of items for tax rebate.In the case where the self-provided bonded warehouse for the storage of goods from the duty-free shops is used to store the domestic goods from the taxed areas, except for those items which have been announced to cancel the tax rebate, the exporter may apply to the Customs for the issue of a copy of the export declaration form for the purpose of applying for the duty drawbacks.The application for the return of domestic goods which are stored in the self-provided bonded warehouse shall be filed following the next day of the storage of goods. If the exporter has received a copy of the export declaration form, it should be withdrawn for cancellation or correction. The duty-payer who has been refunded shall be required to make the supplementary payment for the tax refund and notify the tax collection authority.The return of overdue goods stored in the bonded warehouse for more than three months shall be handled in accordance with general procedures for the import customs clearance. In addition, relevant duties/taxes shall be levied based upon the original status of the goods when they are first stored in the bonded warehouse.