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(Published by Directorate General of Customs on July 3, 2003 as per Tai-Zong-Jheng-Bao-Zih No. 0920601027)

(In case of any discrepancy between the Chinese and English texts of these Regulations, the Chinese text shall govern. )

These regulations are prescribed in accordance with paragraph 4 of Article 54 of the Customs Law.

Customs clearance for the goods of logistics centers shall be governed by these regulations. Where there are no applicable provisions under these regulations, the goods shall be treated according to other relevant laws and regulations.

Logistics centers referred to in these regulations shall mean the bonded location approved for registration by the Customs for engagement primarily in the business of warehousing, transshipment and distribution of bonded goods.

After obtaining approval from Customs, the logistics center is permitted to set up two branches at different addresses. Apart from the capital, the branches should process registration, management and customs clearance, and set up independent accounts to control the entry and exit of goods, in accordance with the provisions of these regulations.

If necessary, reconditioning and simple processing may be conducted inside the logistics centers.

If not approved by the Customs, logistics centers shall not store the following articles:

6. Articles that may generate public hazard or environmental pollution in the course of storage; and

The qualifications of applying to the Customs for registration approval of a logistics center are as follows:

1. A company limited by shares with a paid-in capital of NT$300 million or over. To register for establishment in the name of the limited company or its branch, the capital invested in logistics center operations must not be lower than NT$300 million.

2. An establishment set up within the area of international harbor, international airport, export-processing zone, or science park; or a location adjacent to international harbor or international airport; or a location specially approved by the Customs;

3. An area obviously separated from its surroundings and the facilities to be ensured of safety to the goods and to afford convenience to the Customs for inspection;

4. The computer systems and associated interface equipment installed and through electronic information transmission to conduct business transaction;

5. The door guard office set up and through computer to control the entry and exit of both goods and vehicles.

6. A guarantee deposit provided to the Customs in accordance with the provisions set forth in these regulations.

In case the logistics center is set up near an international harbor or international airport as specified under sub-paragraph 2 in the preceding paragraph, a prior application shall be first filed for inspection by the Customs, and for approval by management institutions concerning the use of land and constructions on it.

On condition that the actual paid-in operation capital is above NT$300 million, branches of foreign companies, in accordance with the above two paragraphs, will be permitted to apply for registration as a logistics center.

The following documents shall be filed with the local Customs for approval and registration of a logistics center:

1. Application: indicating the name and address of the applicant, the name, address, ID number and telephone number of the person in charge, the address of the center and other necessary information;

2. The occupancy permits and the floor plan of the land and building of the center and the photocopy thereof, and documents on authorized use of warehouses as stated in paragraph 2 in the article above.

Upon approval by the Customs, a registration certificate of logistics center registration shall be issued.

All logistics centers and each branch of them shall respectively provide a guarantee deposit to the Customs in the amount of NT$20 million.

The guarantee deposit referred to in the preceding paragraph may be provided in accordance with Article 3 of the Rules Governing of the Implementation of the Customs Law.

The Customs may deduct from the guarantee deposit for all taxes due, penalty fines or other fees in arrears a logistics center incurs.

In case the amount of guarantee deposit specified under paragraph 1 is found to be inadequate and insufficient, it shall be replenished to the full amount before incoming goods for storage can be processed.

The registration certificate issued to logistics centers shall be verified once every two years. In case there is any change of entries in the company registration, the logistics center concerned shall file an application, attached with the photocopies of relevant evidentiary documents, for issue of a replacement certificate with the Customs within 15 days following the date of such change.

Any reduction in the paid-in capital or change in the address or the area of the logistics center shall be subject to prior approval by the Customs.

For foreign goods to be stored in a logistics center, the logistics center shall declare to the Customs by way of on-line transmission to Customs computers; the incoming goods may be stored only after the declaration has been recorded on Customs computer files.

Where the goods originating from bonded area at home are designated for storage in a logistics center, the logistics center and the operator in the bonded area shall jointly fill out an application and relevant forms and declare to the supervisory Customs in the original bonded area. The goods may be stored only following completion of the customs clearance formalities.

Where the goods are from a taxed area, the logistics center shall fill out the form to be recorded in the computerized file without declaring to the Customs. The goods may then be stored following completion of the computerized registration.

Where goods are destined for a taxed area or bonded area from logistics centers, the following requirements shall apply:

1. Where goods are shipped to taxed area, the importer shall fill out the application attached with all necessary documents and the logistics center shall in turn declare to the Customs on line. The goods may be shipped out only following completion of customs clearance. As to the goods to be distributed or sold to taxed area which arrived originally from the taxed area, the logistics center shall fill out an application to be recorded in the computerized file without declaring to the Customs. The goods may then be shipped out following completion of the computerized registration.

2. Where goods are shipped to a bonded area, the logistics center and the operator in the bonded area shall jointly fill out an application attached with all necessary documents and the logistics center shall in turn declare to the Customs online. The goods may be shipped out only following completion of customs clearance with seal affixed.

The transferring of goods between logistics centers and their branches should be done in accordance with sub-paragraph 2 in the preceding paragraph.

Exports of goods from logistics centers require application filled by the logistics center or the holder of the goods, which shall then be declared on-line to the Customs by the logistics center. Export can be made only following completion of customs clearance. Once exported and duty offset or refund is desired, a certificate of export can be issued by the Customs upon which the process may begin.

In the event that rejection of shipment occurs to goods stored in the logistics center, the reason for rejection shall be filled out in the Remarks column of the application according to the following guidelines:

1. Where the goods are returned to the taxed area, sub-paragraph 1 of Article 10 shall govern before write-off of the goods from the account.

2. Where the goods are returned to the bonded area, sub-paragraph 2 of Article 10 shall govern before write-off of the goods from the account.

3. Where the goods are returned abroad, the preceding Article shall govern before write-off of the goods from the account.

Where goods stored in the logistics centers possess no more commercial value, the goods may, with the consent in writing of the owner and subject to the approval by the Customs, be destroyed under the supervision of the Customs before write-off of the goods from the account.

Where the goods shipped out from logistics center are returned, the logistics center shall, in accordance with Article 9 of these regulations, fill out the reason for rejection in the Remarks column.

Operation of customs clearance at logistics centers shall be on a 24-hour basis. However the goods specified by Customs, unless otherwise approved in advance, should be processed during Customs office hours.

Operation of logistics centers shall be of autonomous management, for which the items, scope, prerequisite and other matters to be observed shall be carried out in accordance with related laws and regulations.

Transport of goods from logistics centers to international harbors or airports and vice versa shall be conducted by the logistics center or carriers contracted by the logistics center. Any violations involving illegal activities or smuggling shall be dealt with by the Customs Preventive Law under which both the logistics center and the carrier shall be jointly held accountable.

Operation routines and bookkeeping management as well as items required to be declared to the Customs by logistics centers shall be processed by computer online with the Customs computer system.

With the exception of goods specified by Customs to have a storage time limit, the duration of goods stored in logistics centers shall not be subject to any deadline. However, concerning any goods that has been in storage for more than 2 years, the logistics center shall keep related books on file properly and make the printouts available upon request by the Customs.

For goods with storage time limit as mentioned in the paragraph above, on transferring to another bonded area upon the Customs approval, their storage time duration should be counted as from the date when they first entered the logistics center.

Goods in the preceding paragraph not applied for import or return abroad within the storage time limit, on the day after the time limit expires, will be processed in accordance with Article 68 and Article 77 of the Customs Law.

The goods in storage abandoned with a hardcopy statement jointly filed to the Customs by the logistics center and the owner of the goods will be processed in accordance with Article 77 of the Customs Law.

All logistics centers shall take a regular inventory at least once a year. In case shortage is found to exist, a supplementary report shall be filed to indicate so and, by law, close the case after taxes have been levied or exempted. Where there is a surplus after the inventory, a supplementary application is required which shall be entered into the book after verification by the Customs.

Exempt from the rules specified under Articles 9 and 10 of these regulations, incoming and outgoing bonded goods between the logistics center and the operator in the bonded area may be filed with the Customs for approval of submitting monthly report. Nevertheless, the logistics center shall instantly register on the computerized system against related documents before entering the goods into the logistics center or releasing the goods from the logistics center, and shall, before the fifteenth day of the following month, file a consolidated declaration with the Customs for write-off purpose.

Any attrition of goods resultant from reconditioning and simple processing at the logistics center may, subject to verification by the Customs, be approved for write-off. Any waste thus generated that needs to be imported may, by law, be levied for or exempted from taxes provided that the value of the waste falls under the bonded category or taxes have not been paid. Where the waste is of no value, it may be destroyed under the supervision of the Customs.

The office of the Competent Customs may assign its Customs officer to inspect the operation of the logistics center on a regular or irregular basis.

To meet the needs of regular or irregular inspection and customs clearance operation by the Customs, logistics centers shall provide the Customs free of charge the inspection site for goods, office space and necessary equipment.

Goods transported from logistics centers to taxed area or bonded area for inspection or test shall be subject to approval by the Customs. Once approved, the information shall be entered into the computerized book and, after having been transported back, the case shall be again entered into the computerized book for write-off.

Unless otherwise approved by the Customs in special circumstances where declaration may be filed on-line with the Customs to complete customs clearance and then entered into the computerized book for cancellation, the goods mentioned in the preceding paragraph shall be transported back to the logistics center within a time span of three months. When necessary, one extension may be applied prior to expiry, provided that the total length of time shall not exceed six months.

In the event that any logistics center is found to have any of the following instances, Customs, in accordance with Article 86 of the Customs Law, may warn and request such a firm to rectify its behavior within a given time limit or impose a fine of NT$6,000 to NT$30,000. The fine may be imposed consecutively. Where a consecutive fine for three times has been imposed and no rectification is completed, a suspension of bonded goods storage privileges for a period of less than six months may be adopted, or its registration may be repealed.

3. Failure to store goods in accordance with paragraphs 1 and 2 of Article 9 hereof.

4. Violation of provisions in Article 15 hereof regarding autonomous management.

5. Violation of Article 17 hereof for failure to carry out computerized processing and linking with the Customs computer system.

1. Failure to file any changes of company registration of the logistics center in accordance with Article 8 hereof.

2. Failure to transport goods by the logistics center itself or its contracted carriers in accordance with Article 16 hereof.

4. Failure to process inventory and related matters in accordance with Article 19 hereof.

5. Failure to provide inspection site for goods, office space and necessary equipment in accordance with paragraph 2 of Article 22 hereof.

6. Failure to transport back the goods before the deadline that were shipped out for inspection and test in accordance with Article 23 hereof.

Logistics centers which fail to abide Article 10, Article 11, and paragraph 1 of Article 12 hereof in completing clearance procedures before exit of goods from warehouse, may be imposed with a fine of between NT$6000 to NT$30,000 by Customs in accordance with Article 86 of Customs Law.

In the event that any logistics center fails to operate by the computerized system or fails to file the consolidated declaration by the 15th of the following month in accordance with Article 20 hereof, the Customs, in accordance with Article 86 of the Customs Law, may warn and request such a firm to rectify its behavior within a given time limit or impose a fine of NT$6,000 to NT$30,000. The fine may be imposed consecutively. Where a consecutive fine for three times has been imposed and no rectification is completed, a suspension of monthly filing privileges for a period of less than six months may be adopted.

Should a logistics center be guilty of illicit transportation or evasion of taxation, such matter will be dealt with in accordance with Customs Preventive Law and other of relevant laws.

In the event that any logistics center is found to have any of the following instances, Customs may prohibit its entry of bonded goods or repeal its registration:

1. Failure to meet the requirements in sub-paragraph 1 or 7 of paragraph 1 of Article 5 hereof.

The forms required of logistics centers to fill out and the guiding rules for customs clearance shall be formulated and announced by the Customs.

Supervision regarding entry of unapproved goods to logistics centers from Mainland China in accordance with Regulations Governing Permission of Trade between Taiwan Area and Mainland Area, will be regulated by Customs.