Regulations Governing the Establishment and Management of Bonded Warehouses Article 47

Under any of the following circumstances, the bonded goods stored in a bonded warehouse may be transported to another bonded warehouse, Free Trade Zone or a logistics center, and the person initially processing the warehousing procedures, or the seller and the buyer shall jointly complete an application form for the transport of the bonded goods to another bonded warehouse, Free Trade Zone or logistics center, and submit such application to Customs:1. The goods are transported to a logistics center, Free Trade Zone or to a bonded warehouse at another domestic treaty port.2. The goods are sold to a self-provided bonded warehouse.3. The foreign goods are sold by a self-provided bonded warehouse.4. The bonded warehouse cancels its registration and ceases operations.5. The bonded goods stored in the warehouse are likely to suffer damages caused by a force majeure event, such as flood, landslide, or typhoon, or occurrence of a natural disaster is predictable.6.The person initially processing the warehousing procedures has established a bonded warehouse.7. Other special circumstances.In terms of the circumstances set forth in the preceding Subparagraphs 4 to 7, where the goods are transported to another bonded warehouse at the same treaty port, a prior application shall be submitted to Customs for approval.If the reconditioned bonded goods in Paragraph 1 apply for transporting out-of-warehouse, it is required to clearly state the names, specifications, quantities and the file numbers approved by Customs of the reconditioned goods on declaration form, as well as submit the approved reconditioning documents for Customs review and examination.
中文原文 保稅倉庫設立及管理辦法第47條
保稅倉庫存儲之保稅貨物,有下列情形之一者,得轉儲其他保稅倉庫、自由貿易港區或物流中心,由原進儲人或買賣雙方聯名填具保稅貨物轉儲其他保稅倉庫、自由貿易港區或物流中心申請書向海關申請辦理:
一、運往物流中心、自由貿易港區或轉儲國內其他通商口岸保稅倉庫者。
二、售與自用保稅倉庫者。
三、自用保稅倉庫出售之外貨。
四、保稅倉庫廢止登記停止營業者。
五、發生不可抗力之天災,如浸水、山崩、颱風致有損壞存儲之保稅貨物或可預見其發生之可能者。
六、原進儲人自行設立保稅倉庫者。
七、其他特殊情況者。
前項第四款至第七款情形,如係轉儲同一通商口岸之其他保稅倉庫者,應事先申請海關核准。
第一項保稅貨物如係重整後申請出倉轉儲者,應於報單申報貨物重整後之名稱、規格、數量及海關核准之重整案號,並應檢附核准重整之文件,以供海關審核。

English translation for reference only; the Chinese text prevails. Not legal advice.