Regulations Governing Customs Clearance for Goods in Logistics Centers Article 19

All logistics centers shall take a regular inventory at least once a year. In the case that a shortage is found to exist, a supplementary report shall be filed to indicate so and, by law, close the case after taxes have been levied or exempted. Where there is a surplus after the inventory, a supplementary application is required which shall be entered into the book after verification by Customs.
中文原文 物流中心貨物通關辦法第19條
物流中心每年至少應定期自行盤點一次;其有盤虧者,應自行補報,經依法徵免稅捐後銷案;其有盤盈者,應補報申請書表,經海關核明後登錄帳冊管理。

English translation for reference only; the Chinese text prevails. Not legal advice.