| Summary: | 碩士 === 開南大學 === 物流與航運管理學系 === 97 === The business environment of bonded depots in Taiwan has faced dramatically challenge in recent years. For example, the bonded area has been expanded from bonded depot to free trade zone. At the mean time, the duties of most import items have been dropped to lower than 5 percent. The changing environment leads to the argument of whether or not; the bonded depots should be remained? This study tries to answer the above question by the responses of senior managers of bonded depots. A questionnaire designed with five main dimensions together with 22 items using 5-point Likert scale is sent. The 5 main dimensions are customs operation, cost effectiveness, operational benefit, logistics benefit and management benefit. The research findings reveal that logistics effectiveness is the most important dimension concerned. Both cost benefit and management benefit have been found to be the second most important ones. Regarding the customs operation, the managers in bonded depots responded with the demand of less restriction and more flexibility in customs related procedures. As a conclusion, most managers recognize the benefits of bonded depot and moreover the benefits are not only in the saving of duty but also the logistics and management benefits.
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