Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 14

Transshipment containers (goods) shall be exported within sixty days from the day following their storage at the location of discharge designated in the import cargo manifest. In the event of an absence of shipping schedules or flights, or due to other reasons, the transport operator, freight forwarder, or ship stores transshipment applicant may apply to Customs for a thirty-day extension prior to the expiration of the period.Where the transport operator, freight forwarder, or ship stores transshipment applicant is unable to export the transshipment containers (goods) within the period prescribed in the preceding paragraph, they may apply to Customs for approval to store the goods in a bonded warehouse prior to the expiration of the period.Where the transport operator, freight forwarder, or ship stores transshipment applicant fails to export the transshipment containers (goods) within the period prescribed in Paragraph 1, and fails to store them in a bonded warehouse in accordance with the provisions of the preceding paragraph, Customs shall order them to return the goods within a specified time limit; where the goods are not returned upon the expiration of the time limit, Customs shall handle the matter mutatis mutandis in accordance with the provisions of Paragraph 2 of Article 73 and Paragraph 2 of Article 96 of the Customs Act.