Known as the “Gateway to Europe”, the Netherlands dominates a geographic location as optimal as Taiwan and shows high population density equivalent to Taiwan’s. It lies in the economic and trading hub of Europe. The 500-km radius of Amsterdam covers up to 160 million consumers. With a tiny territory of merely 42,000 km2, the Netherlands boasts its high efficiency customs and bonded logistics. According to its administration in charge of foreign investors, known as NFIA, with the advanced logistic infrastructure and the forward-looking interview vision, the Netherlands has made foreign investors growing at a sound pace. To date, there are over 6,900 foreign business concerns of varied sizes setting up selling strongholds, dispatch warehouses, assembling, production, technological maintenance and R&D centers, financial centers and European management headquarters in the Netherlands to sell to and serve all of Europe. Those foreign investors have hired up to 350,000 Dutch natives to work, accounting for 20% of the total workforce of the nation. A good number of American and Japanese enterprises have set up dispatch centers in Europe, with 49% American companies and 42% Japanese business concerns setting up their European logistic dispatch centers in the Netherlands, including those multinational giants of IBM and Canon. Meanwhile, a good number of Taiwan investors have set up dispatch centers in the Netherlands, e.g., Acer, ADI, , FIC, Giant among others. 。 As analyzed by the Council of Economic Planning & Development, to live up to the needs in the market which is changed by leaps and bounds, the Netherlands has developed a complete set of “value-added warehousing logistic operating system” to render strengthened services to customers, including assembling of products, repackaging, quality control, test-run and maintenance. 。 The minister, Ho, Mei-Yueh, of Council of Economic Planning & Development, especially, appreciates Amsterdam Airport Schiphol because of the close connections with other small airports in the Netherlands, enabling passengers and merchants to carry themselves or their cargoes to more than two hundred international destinations throughout the world promptly safe and sound. Amsterdam’s Airport Schiphol is the third largest air cargo airport in Europe. 。 Moreover and more significantly, Rotterdam is the world’s No 1 port, rendering liners, containerization and bulk cargo services. Over 55% of the cargoes handled in Rotterdam are destined for other European nations. The Dutch government authorizes lawful powers through the Customs Law, focusing on the satisfaction to the logistic companies, e.g., importers, exporters, logistic companies, distributors and the like which eyewitness the Netherlands’ supreme credit as the world’s No. 1 in terms of the performance of Free Trade Port Zones. 。 The Netherlands has developed bonded warehouses into the following striking features: 。 (I) It streamlines the customs clearance formality, taking the corporations, account management as well as inventory data instead of customs inspection. (II) Its customs laws and regulations concerned include EU’s Customs Act. They define the codes of a variety of goods, relevant requirements, application forms along with the Netherlands, own Customs Act, defining the competent authorities of the respective systems, security systems of the bonded warehouses and the penalty clauses. (III) The Netherlands permit bonded warehouses to be established anywhere of the country, without restriction under certain specified locations. (IV) The Dutch customs permit goods to be warehoused 24 hours. (V) The Netherlands adopts integrated customs clearance procedures. For warehouse before customs clearance. They may declare on a monthly basis or on a case-by-case basis or declare as the actual requirements may justify in the very principle that the corporate operations won’t be inconvenienced by the customs clearance procedures.