1.The storage period of the bonded goods stored in a bonded warehouse is two  years, and may not be prolonged unless they are raw materials supplied for important domestic industries, goods for people’s livelihood, materials for important domestic construction projects, or unless they are approved by the Ministry of Finance in special circumstances.

Where the foreign goods stored in a bonded warehouse have been supplied to an export processing zone, a science-based industrial park, an agricultural technology park or a bonded factory, and are rejected and then returned to the warehouse for storage again, the two-year period shall be commenced from the date when this batch of goods was originally stored.

2.Where the bonded goods are transferred to another bonded warehouse, the storage period shall also be counted from the date when it was entered into the original bonded warehouse at the original location of import.

3.The goods which declared by the Customs having storage time limitations and permitted by the Customs to transfer from logistics center to another bonded warehouse, the storage period shall be commenced from the date when this batch of goods was originally stored into the logistics center, and the storage period of goods which transferred from bonded warehouse to logistics center shall be commenced from the date when it was originally stored into the bonded warehouse.

4.Where the import or export of bonded goods is not applied for within the prescribed storage period, the Customs will levy a late fee according to Paragraph 1, Article 73 of the Customs Act from the date following expiration of the storage period.  If the import or export is still not applied for after the late fee has been levied for twenty days, the Customs will deal with the case in accordance with the provision of Paragraph 2 of the same article.

Contact point：Clearance Division II

+886-3-383-4265 Ext 3600 for application of bonded warehouse ,

+886-3-383-4265 Ext 3180,3250~3270 for bonded cargo clearance, and

+886-3-383-4265 Ext 3080,3060 for bonded cargo management.

Office hours：Monday ~ Friday  8:30-12:30  13:00-17:00