Regulations Governing the Establishment and Management of Bonded Warehouses Article 9

A warehouse having been approved for registration is granted a license by Customs, and such license shall undergo revision every two years pursuant to the provisions of Article 7.For bonded warehouses having been approved for registration prior to the amendment and implementation of these Regulations on January 11, 2021, Customs may carry out the revision of licenses pursuant to the Regulations implemented at the time the bonded warehouses were registered. Moreover, for bonded warehouses having been approved for registration prior to the amendment and implementation of these Regulations on June 27, 2003, an on-site inspection of the anti-theft, fireproof, waterproof, ventilation, and lighting equipment as defined in Subparagraph 2, Paragraph 1 of Article 5 shall be conducted by Customs.In the case of the alteration of registered information of a bonded warehouse, photocopies of the relevant certificates shall be submitted to the supervising Customs office for license renewal within thirty days from the day following the date of the alteration of the registration. However, in the case of increase in the amount of paid-in capital, the bonded warehouse shall report such change to the supervising Customs, without having to file a separate application for replacement of license within the aforesaid period.In the case that the alteration of registered information in the preceding paragraph refers to the warehouse location or area, the approval shall be obtained from the supervising Customs office prior to such alteration. In the case of decrease in the amount of paid-in capital, it shall be reported to the supervising Customs before the competent authority approves the registration alteration.
中文原文 保稅倉庫設立及管理辦法第9條
經核准登記之保稅倉庫,由海關發給執照,並每二年依第七條規定辦理校正一次。
本辦法中華民國一百十年一月十一日修正施行前已核准登記之保稅倉庫辦理校正時,海關得依原核准登記時之規定辦理,其於本辦法九十二年六月二十七日修正施行前已核准登記者,並應就第五條第一項第二款有關防盜、防火、防水、通風及照明等安全設備實地勘查。
保稅倉庫登記事項之變更,應於辦妥變更登記之翌日起三十日內檢附有關證件影本,向監管海關辦理換照手續。
但實收資本額增加,得於前開期限內,向監管海關報備以代替換照。
前項登記事項之變更,係變更保稅倉庫地點或面積者,應於變更前先報請監管海關核准;實收資本額減少者,應於主管機關核准變更登記前向監管海關報備。

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