In accordance with Subparagraph 3, Article 64 of the Customs Act, the customs duty shall be refunded where the taxpayer applies for re-exporting or storing the goods in a bonded warehouse prior to picking up them, and the application has been approved by Customs.
Hence, if a taxpayer would like to store the goods in a free trade zone prior to picking up them and apply for the refund of customs duty, the taxpayer shall apply to Customs for revising the type of declaration from G1 to D8 and transport the goods to a bonded warehouse. Afterward, the taxpayer may file D5 declaration for transferring the goods to a free trade zone.
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