Regulations Governing the Certification and Management of the Authorized Economic Operators Article 20
Warehouse operators are entitled to apply to Customs for the certification of AEOS by submitting the documents prescribed in Paragraph 1 of Article 11 if they:1. meet the criteria set forth in Paragraph 1 of Article 10;2. apply for registration and being approved for autonomous management pursuant to the Regulations Governing the Customs Management of Import and Export Warehouses, Regulations Governing the Customs Management of Container Yard, Regulations Governing the Establishment and Management of Bonded Warehouses, Regulations Governing Customs Clearance for Goods in Logistics Centers; or apply for registration or supervision pursuant to the Management Regulations Governing Bonded Business in Technology Industrial Parks, Regulations Governing the Bonding Operations in Science Parks, Regulations for Bonded Operations in Agricultural Technology Parks or Regulations Governing the Operation and Management of Free Trade Zone Enterprises; and3. evaded duties by Customs no more than NTD 500 thousand in total due to loss of goods in the most recent three years; for a warehouse operator that has been engaging in business for less than three years, its period for the violation shall be determined by the actual period of business engagement.Customs may adopt the following preferential measures for warehouse operators with AEOS status:1. While both warehouse operators and carriers with AEOS status apply to Customs with jointly signed paper document in advance may directly conduct addition, subpackage or refit of loaded sea transit container, or rallying of its loading cargo in the transit warehouses of the warehouse operators.2. Those warehouse operators with AEOS status which have conducted annual self-assessment in accordance with Article 29 of the Regulations may be exempted from submitting an annual audit report to Customs in accordance with Article 12 of the Regulations Governing the Autonomous Management Implemented by Warehouses, Container Terminals, Bonded Warehouses, Logistics Centers, and Other Businesses Designated by Customs.3. For warehouse operators with AEOS status in one of the Science Parks, Export Processing Zones, or Agricultural Technology Parks or Free Trade Zones:(1) the guarantee deposit may be waived for those with bonded goods of a value under NTD 10 million to be transported out of the park or zone for commissioned repair, test, or assembling test.(2) the guarantee deposit may be waived for those with bonded goods of a value under NTD 10 million to be transported to the duty-levying areas for display.(3) Customs may reduce the frequency of on-site auditing on account book and data report at the factory.
中文原文 優質企業認證及管理辦法第20條
倉儲業符合下列條件者，得檢具第十一條第一項規定之文件，向海關申請為安全認證優質企業：
一、符合第十條第一項所定條件。
二、依海關管理進出口貨棧辦法、海關管理貨櫃集散站辦法、保稅倉庫設立及管理辦法、物流中心貨物通關辦法申請登記，並經海關核准實施自主管理；依科技產業園區保稅業務管理辦法、科學園區保稅業務管理辦法、農業科技園區保稅業務管理辦法或自由貿易港區事業營運管理辦法申請登記或監管。
三、最近三年未因貨物失竊經海關補稅合計新臺幣五十萬元以上。
但設置未滿三年者，以實際經營期間認定之。
海關對於安全認證優質企業之倉儲業，得採取下列優惠措施：
一、倉儲業者及運輸業者均屬安全認證優質企業，且事先以書面方式聯名向海關報備者，得逕行於倉儲業者之轉口倉庫辦理海運轉口實貨櫃之加裝、分裝或改裝，或其裝載貨物之重整。
二、依第二十九條規定將自我檢查結果送海關備查者，得免依貨棧貨櫃集散站保稅倉庫物流中心及海關指定業者實施自主管理辦法第十二條規定製作年度稽核報告。
三、倉儲業者屬科學園區事業、科技產業園區區內事業、農業科技園區事業及自由貿易港區區內事業者：
（一）其保稅貨品運往區外委託代為修理、檢驗或組裝測試，價值未逾新臺幣一千萬元，得免繳保證金。
（二）其保稅貨品運往課稅區展示，價值未逾新臺幣一千萬元，得免繳保證金。
（三）海關得減少赴廠查核帳冊、報表之次數。
一、符合第十條第一項所定條件。
二、依海關管理進出口貨棧辦法、海關管理貨櫃集散站辦法、保稅倉庫設立及管理辦法、物流中心貨物通關辦法申請登記，並經海關核准實施自主管理；依科技產業園區保稅業務管理辦法、科學園區保稅業務管理辦法、農業科技園區保稅業務管理辦法或自由貿易港區事業營運管理辦法申請登記或監管。
三、最近三年未因貨物失竊經海關補稅合計新臺幣五十萬元以上。
但設置未滿三年者，以實際經營期間認定之。
海關對於安全認證優質企業之倉儲業，得採取下列優惠措施：
一、倉儲業者及運輸業者均屬安全認證優質企業，且事先以書面方式聯名向海關報備者，得逕行於倉儲業者之轉口倉庫辦理海運轉口實貨櫃之加裝、分裝或改裝，或其裝載貨物之重整。
二、依第二十九條規定將自我檢查結果送海關備查者，得免依貨棧貨櫃集散站保稅倉庫物流中心及海關指定業者實施自主管理辦法第十二條規定製作年度稽核報告。
三、倉儲業者屬科學園區事業、科技產業園區區內事業、農業科技園區事業及自由貿易港區區內事業者：
（一）其保稅貨品運往區外委託代為修理、檢驗或組裝測試，價值未逾新臺幣一千萬元，得免繳保證金。
（二）其保稅貨品運往課稅區展示，價值未逾新臺幣一千萬元，得免繳保證金。
（三）海關得減少赴廠查核帳冊、報表之次數。