Tariff is a taxation that a government collects on inbound or outbound goods. The Customs, which is the institution performing this function, plays a major role in national financial and economic development. In the world every country has struggled to reduce production cost by marketing economic and trade with foreign countries as well as increasing their competitive ability. Accordingly, bonded system is designed for deferring tariff payment and reliving production burden. Almost every country enacted bonded laws as legal basis to regulate bonded systems. The so-called ¡§bonded cargo¡¨ refers to the cargo which deposit, assemble, arrange, divide up, sort inside bonded area under the monitor by the Customs and is allowed to defer tariff payment. The Customs effectively monitor and control bonded cargo and bonded regions according to customs laws. No matter industrialized countries, developing countries, or the third world countries, their Customs have endeavored to establish bonded system in accordance with their individual sources, economic and trade environments. Under the globalization trend they also establish transnational branches to cope with domestic demand. Furthermore, under the regulations by World trade Organizations or World Customs Organization, The Customs promptly review or revise their polices related to bonded regulations to expedite customs clearance complying with industrial demand. The concerned sphere includes such as bonded warehouse, factory, export processing zone, cross-strait bonder model, developing some specific targets into bonded regions. For example, science-based industrial or agriculture science park, bonded area(free trade zone) and free trade ports will be multiplatform areas in the future. Our bonded affairs also will be varied, complicated and more mature at the same time. This study found that the cross-strait parties enthusiastically push the modernization and globalization of bonded systems with the methods such as website application and clearance, accounting audit. While international economic condition changes swiftly, the industries eager for the Customs speeding up clearance service. Comparatively their bonded measures still can¡¦t meet their request and have some blind spots and bottlenecks. The customs should adopt more opening and automated management models, risk management, accounting theory, new technology etc. to simplify the control of bonded goods as well as shorten process of logistics control. The final goals are to shift their trend from ¡§monitor control ¡§to partnership and finally reach global alignment.