Regulations Governing Customs Clearance for Goods in Logistics Centers Article 22
The customs office under whose jurisdiction a particular logistics center belongs may assign a customs inspector to conduct regular and unscheduled audit inspections of the said logistics center.In view of the requirements of said regular and unscheduled customs audit inspection, a logistics center is obliged to provide, free of charge, a goods inspection area, office space, and other necessary tools, equipment and manpower that the customs inspector may employ during the audit inspection procedure.Where cargo stored in a logistics center is contained in one entire container, a detailed container cargo list should be submitted to Customs for evaluation and approval.
中文原文 物流中心貨物通關辦法第22條
物流中心之監管海關得派遣關員定期或不定期前往中心查核。
物流中心為海關定期或不定期查核與通關作業需要，應無償提供海關驗貨場地、辦公處所、必要之機具及人力。
物流中心貨物以整櫃存儲者，應提供裝櫃明細表供海關查核。
物流中心為海關定期或不定期查核與通關作業需要，應無償提供海關驗貨場地、辦公處所、必要之機具及人力。
物流中心貨物以整櫃存儲者，應提供裝櫃明細表供海關查核。