Regulations Governing the Establishment and Management of Bonded Warehouses Article 52

The accounting books, statements and reports, warehouse in/out sheets of bonded warehouses may be computer processed upon the approval of the supervising Customs office. However, the statement and reports printed out every month in replacement of the inventory register shall be submitted to the Customs for examination and stamping before the twentieth day of the following month.Where a bonded warehouse processes its accounting affairs and the control and management of goods through an computer online system, and thus the Customs may perform verification through remote connection, the bonded warehouse is exempted from submission of the accounting books, statements and reports, or warehouse in/out sheets to the Customs for examination and stamping.The statements and reports and the accounting books referred in the above two preceding paragraphs may be stored in electronic file format upon the approval of the supervising Customs office.