To enhance the accuracy of accounting information about goods that undergo reconditioning in bonded warehouses, and assist operators in the early detection of typographical errors and other declaration errors, Customs Administration of the Ministry of Finance has established an electronic application process for bonded warehouse goods reconditioning on the Bonded Intelligent Service （BIS） Platform, which will be launched on September 25, 2025.
Customs Administration stated that the bonded warehouse goods reconditioning  online application is different from the previous process where operators had to convert the application form into a scanned PDF or JPG image file and then upload it to the BIS platform. Instead, the newly launched program allows bonded warehouse operators to directly type online or download the Excel reconditioning form, fill it in, and then upload it. The system then reads this data and combines it with the operator’s warehouse entry and exit declarations for value-added analysis. It calculates the quantity of goods converted before and after reconditioning and automatically reconciles the entry and exit declarations and performs inventory settlement. An analysis form is generated for Customs and the system to determine whether the declaration number and quantity have been correctly filled in. If typos or other declaration errors are discovered during the process, Customs can promptly notify the operator to correct the declaration.
Customs Administration also explained that the newly launched program will classify the seven methods of reconditioning, namely “inspection, testing, sorting, classification, segmentation , assembly, and reloading,” into three categories which are “reconditioning one piece of goods into multiple pieces of goods,” “reconditioning multiple pieces of goods into one piece of goods,” and “the quantity before and after reconditioning is the same” according to their status before and after reconditioning. Before applying for reconditioning, operators must read the filling instructions carefully and choose the correct one to fill in.
Customs Administration would like to remind operators that, if there are any questions regarding the form, please feel free to contact them.
Contact Number: （02） 25505500 ext．2751