Regulations Governing Customs Clearance for Goods in Logistics Centers Article 16
The transport of goods from logistics centers to international harbors or airports and vice versa shall be conducted by the logistics center or carriers contracted by the logistics center. Any violations involving illegal activities or smuggling shall be dealt with according to the Customs Preventive Law under which both the logistics center and the carrier shall be jointly held accountable.
中文原文 物流中心貨物通關辦法第16條
物流中心與國際港口、機場間貨物之運送，應由物流中心或與其訂定契約之運輸業辦理，其涉及違章或私運，應由物流中心與運送人負共同責任，依海關緝私條例處分。