Regulations Governing the Establishment and Management of Bonded Warehouses Article 51

A bonded warehouse operator shall, according to the regulations of the Customs, prepare an inventory register which shall be examined and sealed by the Customs before use; the warehousing, goods shipment, self-inspection, or sampling of the goods shall be clearly recorded in the inventory register. The Customs may from time to time send Customs officers to the warehouse to inspect the goods and the inventory register, and request an inventory of the goods where necessary; the warehouse operator and the warehouse manager employed by the operator shall cooperate with such inspection conducted by Customs officers.An applicant applying for warehousing or shipment of goods shall faithfully provide the information required for the purpose of the recording of the accounts of the warehouse operator; the information shall include the customs declaration number for incoming or outgoing goods, type of declaration, items of the declaration, description of goods, quantity, unit, etc.Where a bonded warehouse having been approved to undertake reconditioning business is required to prepare the inventory register according to the provisions of Paragraph 1, separate inventory registers shall be provided for recording different goods, such as goods imported from foreign countries, domestic bonded goods, other non-bonded goods, and reconditioned goods.Where a bonded warehouse storing goods for exhibition prepares a register pursuant to the provisions of Paragraph 1 of this Article, it is required that the register provide clear record of the information of the participating manufacturer, description, specification, and quantity of the exhibition goods, and indicate the position of the exhibition area for future inspection. However, in the case that the period of exhibition is short and the exhibition contains a variety of goods, an application may be filed with the Customs for the binding of the import declaration copies into a book to replace the register.The incoming or outgoing bonded goods shall be recorded in the related accounting books within two (2) days from the day following the warehouse in/out date of the goods.