Introduction of Logistics Center
Logistics center is the bonded location designated primarily for warehousing, transshipment and distribution of bonded goods. Goods stored in a logistics center may carry out reconditioning and simple processing.
How Does a Logistics Center Work?
Imported goods are stored in a logistics center can be exempted from duty if they are reexported in original form, after reconditioning or processing; otherwise the goods will be taxed for importing into Taiwan. A Logistics center provides a period of time for goods which need carry out reconditioning and simple processing prior to being imported. No duty or tax need to pay for the period.
- Flow Chart of Logistic Center Cargo Clearance and Application Form Types
1. Goods imported from abroad
Imported goods entering a logistics center shall be declared to the Customs of the region of import with a transshipment application form (L1), or to be declared to the Customs of discharge place, where the manifest of the container (goods) is declared, with a deposition application form (D8). The center shall release cargoes according to the clearance paper or the permit of delivery.
2. Goods from bonded areas
Goods entering a logistics center from bonded factories, science parks and export processing zones shall be declared with export declaration (B2), and those from bonded warehouses or other logistics centers shall be declared with import declaration (D7). Both parties shall jointly declare to the original bonded area (the selling party). After the goods are released and delivered out of the bonded areas in accordance with the printed computer release message “Container (goods) delivery form (In and out release form)” or “Out of factory permission form (bonded factories)”, goods may be sent to the logistics centers. Parties concerned may apply to the Customs for permission to make reports month by month. If accepted, their cargoes may be checked in advance, accepted and recorded by the logistics centers with relevant documents and packing list. They shall fill in declarations to proceed with declaration by the 15th day of next month, and the released date on declaration is deemed as export/import date.
3. Goods from dutiable areas
The logistics center shall fill out the “Domestic goods import and export form” to be recorded in the computerized file, and then the goods shall enter the logistics centers.
4. Goods bound for countries abroad
The logistics center or the goods owner shall fill in the export declaration (D5) and declare on-line to the Customs of the region of export. After the container (car) is sealed, the goods shall be delivered to the place of export to be declared, with a printed “Container (goods) shipping form (in and out release form)”. After the goods are released, the logistics center shall write off the credit in accordance with the computer release message.
5. Goods bound for bonded areas
For goods delivered to bonded factories, export processing zones, science parks, bonded warehouses or other logistics centers, an import declaration is required (D7).
6. Goods bound for dutiable areas
The taxpayer shall fill in the import declaration (D2) and declare to the Customs of the district of the logistics center. The goods which were originally declared with D8 entrance application form, except for those require inspection, are free from inspection. After the goods are released, the logistics center shall deliver the goods in accordance with the computer release message and a printed “Container (goods) delivery form (in and out release form)”.
- Contact point: Clearance Division II
(03) 383-4265 Ext 361 for application of logistics centers
(03) 383-4265 Ext 317,318,325~327 for bonded cargo clearance
(03) 383-4265 Ext 308,306 for bonded cargo management
The Relative Information
- Flow Chart of Import Bonded Cargo Clearance
- Flow Chart of Export Bonded Cargo Clearance
- Laws &Regulations:
The Regulations Governing Customs Clearance for Goods in Logistics Centers