Regulations Governing the Establishment and Management of Bonded Warehouses Article 53

The bonded warehouse operator shall be held liable for the safekeeping of the goods stored in the warehouse. Where the goods suffer loss, in addition to Article 49, the bonded warehouse operator shall also be responsible for the payable duty and tax (fee).The Customs shall assume no responsibility for the matters regarding whether insurances have been taken on the bonded goods or not; the disposal of the after-tax warehoused goods that are unclaimed; and all matters among the owner of goods, manifest holder, and bonded warehouse operator.