• Q1. Is there any capital requirement for establishing a bonded warehouse?

A: The establishment of the bonded warehouse shall fulfill the following conditions:
Be a limited-liability corporation with a paid-in capital of at least 20 million NT. However, government, state-run enterprises or those approved by the Ministry of Finance may not have to fulfill this condition.

• Q2. Is there any special requirements for establishing a self-provided bonded warehouse?

A: According to Paragraph 1 and 2, article 12 of the Regulations Governing the Establishment and Management of Bonded Warehouses, an applicant applying for the establishment and registration of a self-provided bonded warehouse shall meet the criteria for autonomous management authority and with a paid-in capital of NTD50,000,000 or above.

• Q3. Why should I present the “warehouse building use permit” when applying for the establishment of a bonded warehouse?

A: Customs has to review the building use permit or other documents issued by the competent authority to see if the building is eligible for warehousing and storing use. For leased warehouses, a lease agreement and letter of undertaking issued by the owner(s) is also needed.

• Q4. How to register a container terminal with the Customs?

A: Container terminal operator shall first obtain an operation permit from the Ministry of Transportation and Communication; then present the permit along with all the required documents to the Customs for review. Registration will be verified after the completion of paper review and a joint site-inspection with the port agencies. Container terminals used for transit operations, exclusively or not, shall be located within port area and in conjunction with a container wharf.

• Q5: Qualifications for becoming owners of bonded trucks or bonded cargo boxes?

A: To be qualified as owners of bonded trucks or bonded cargo boxes, one should be the operators of transportation delivery industries, Customs registered container terminals, import/export warehouses, bonded warehouses, logistics centers, customs brokers or bonded factories.

• Q6. How to obtain application forms for the establishment of container terminals and the alteration of registered information?

A: Please go to Customs Administration’s website at https://web.customs.gov.tw/ → Information Center → Download → Forms → Operator management, or click here (Chinese Form)

• Q7. How to obtain application forms for the establishment of bonded warehouses or the alteration of registered information?

A: Please go to Customs Administration’s website at: https://web.customs.gov.tw/ → Information Center → Download → Forms → Bonded Warehouse, or click here (Chinese Form)