(1) Maintenance and supplementary work may be conducted to sustain the current conditions of goods stored in a bonded area; and similar maintenance and supplementary work may be conducted to re-pack, divide and combine without changing their nature. In such cases, when the head of the competent customs office deems it impractical to conduct any maintenance and supplementary work in a bonded area, such work may be conducted in a designated place outside the bonded area for a designated period.
(2) A person who intends to conduct any maintenance and supplementary work under paragraph (1) shall obtain approval from the head of a customs office.
(3) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under paragraph (2) is received. <Newly Inserted on Dec. 31, 2018>
(4) If no notification is given by the head of a customs office to an applicant as to whether he or she grants permission or on the extension of the treatment period under statutes or regulations related to the treatment of civil petitions within the period provided for in paragraph (3), permission shall be deemed granted on the day following the day such period (where the treatment period is extended or re-extended pursuant to statutes or regulations related to the treatment of civil petitions, referring to the relevant treatment period) ends. <Newly Inserted on Dec. 31, 2018>
(5) Domestic goods added to any foreign goods through the maintenance and supplementary work conducted in accordance with paragraph (1) shall be deemed foreign goods. <Amended on Dec. 31, 2018>
(6) No foreign goods shall be used as raw materials for any maintenance and supplementary work conducted for goods to be imported. <Amended on Dec. 31, 2018>
(7) Where any maintenance and supplementary work is conducted in accordance with the latter part of paragraph (1), Article 187 (4), (5), and (7) shall apply mutatis mutandis to the inspection, etc. of such goods when they are shipped out of a bonded area. <Amended on Dec. 31, 2018>[This Article Wholly Amended on Dec. 30, 2010]