Regulations Governing the Customs Management of Import and Export Warehouses Article 19

Once having confirmed the unloading of export cargoes, the warehouse operator shall proceed warehouse entry immediately. After the warehouse entry is completed, he shall issue an "Export Goods Warehoused Voucher "and forward the message to the Customs at once.Where goods stored in a warehouse are to be exported, the warehouse operator shall, before removing the goods, firstly verify whether the name of the carrier, voyage number or the flight number, the shipping mark, case number or airline label number, and number of packages are consistent with those indicated in the Customs release notice , shipping order or shipper’s letter of instructions concerned, and the Customs has notified that surveillance, escort, affixation of electronic seal or inspection of the goods been completed.The exported goods with the same consignor may be loaded on a single pallet or in a single container under the consent of the warehouse operator and the carrier. Nevertheless, the pallet or container shall be unloaded upon customs request if the consignments are subject to physical examination.In the event that the exportation of goods stored in a warehouse which has been released for export has to be cancelled, the warehouse operator shall sign on the Cancelled /Shut Out Cargo Memo, after isolating the goods from other cargoes, clearly labelling the batches, and verifying the goods in question.The shipper who wishes to withdraw the cancelled goods referred to in the preceding paragraph from a warehouse shall, for the warehouse operator’s reference, provide an application approved by Customs and duly signed by the stationed Customs officer. Only after the operator has verified that the shipping marks, case numbers or airline label numbers, and number of packages are consistent with those described in the said application, may the goods be removed accordingly.