Regulations Governing Customs Clearance for Goods in Logistics Centers Article 5-1
The logistics center with a paid-in capital of NT$150 million or above, after obtaining approval from Customs, is permitted to set up two branches at different addresses. For each increment of paid-in capital of NT$60 million, the business operator may set up one additional logistics center.A subsidiary company which is located in a foreign country may file its application for business registration as a logistics center under the provisions as provided in the preceding paragraph.
中文原文 物流中心貨物通關辦法第5-1條
物流中心之實收資本額在新臺幣一億五千萬元以上者，得經海關核准，於不同地址另設二處分支物流中心；其實收資本額已逾前條規定之最低限額者，每逾新臺幣六千萬元，得再增設一處分支物流中心。
外國分公司申請登記為物流中心者，準用前項規定。
外國分公司申請登記為物流中心者，準用前項規定。