Customs Act Article 60

I. Firms operating in a bonded location in regard to the storage, transportation and distribution business of bonded goods may apply to Customs for registration of its location as a logistics center.II.Goods stored in a logistics center, if required for the operation referred to in the preceding paragraph, may undergo reconditioning and simple processing. III.Imported goods stored in a logistics center which are re-exported in their original form, or after reconditioning or processing, shall be exempted from duty. Domestic goods stored in a logistics center, except for items whose duty refund cancellation has been announced, may apply for offset or refund of duty following exportation in accordance with Article 63.IV.Firms operating a logistics center business shall apply to the relevant Customs office for registration and pay a deposit. Regulations governing qualifications, conditions, capital requirements, amount and type of deposit, application procedure, registration and any registration changes, certificate application and renewals, management and clearance of goods and any other required matters shall be prescribed by the MOF.