Regulations Governing Customs Clearance for Goods in Logistics Centers Article 31
Logistics centers that store goods prohibited from being imported from Mainland China pursuant to the Regulations Governing Trade between the Taiwan Area and the Mainland Area shall be subject to Customs supervision.
中文原文 物流中心貨物通關辦法第31條
物流中心依臺灣地區與大陸地區貿易許可辦法進儲未公告准許輸入大陸地區物品，應受海關之監管。