1. The Directions are prescribed in accordance with Article 63 of the Regulations Governing the Establishment and Management of Bonded Warehouses.

2. The escort and monitoring the sealing process of bonded goods entering or exiting bonded warehouses shall be accorded with these Directions unless otherwise prescribed in other laws and regulations.

3. “Bonded Goods Entering or Exiting Bonded Warehouses” is defined as imported goods applying for storage in non-self-provided bonded warehouses and in self-provided bonded warehouses dedicated to the storage of goods sold in duty-free shops or offshore island duty-free shops before withdrawing imported goods, or goods stored in such bonded warehouses transferring to duty-free shops, city duty-free outlets, pick-up locations, offshore island duty-free shops, other bonded warehouses and logistics centers or exporting.

4. Bonded goods entering or exiting bonded warehouses should have their sealing process be monitored. However, in any of the following situations, personnel should be sent to escort:

(1) The goods of high-risk group manufacturers with a tax rate of more than 10% in the first column.

(2) Foreign tobacco and alcohol. (Import and export of beer, airline exclusive use, Taiwan Tobacco & Liquor Corporation, other domestic tobacco and alcohol manufacturers and foreign tobacco and alcohol agents are exempt from escort.)

(3) Sensitive agricultural and livestock products. (Including goods subject to tariff quotas.)

(4) Sensitive electrical appliances. (Goods with high unit price or high tax rate.)

(5) Other controlled items.

The proviso in the preceding paragraph stipulates that any one of the following circumstances may be exempted from escort:

(1) Where the taxpayer or the exporter of the goods is a security and safety authorized economic operator.

(2) The goods have been inspected, or are loaded in an approved container or bonded transportation sealed with electronic seals.

(3) The goods are moved and stored in the same bonded control area.

(4) Approval by each Customs in accordance with their powers.

Except for the cases listed in the proviso to Paragraph 1 and the Paragraph 2, Customs may take into account available manpower, transportation distance and the nature of goods and decide whether to escort the following bonded goods entering or exiting the bonded warehouse without monitoring their sealing process:

(1) Bonded goods are too large to be transported via means of bonded transportation.

(2) Non-containerized bonded goods by sea and the scope of delivery does not exceed the area under the jurisdiction of the customs district.

5. (Deleted)