Regulations Governing the Establishment and Management of Bonded Warehouses Article 14

The supervising Customs offices may assign Customs officers to conduct periodic or unscheduled audits of the bonded goods stored in bonded warehouses.The storage and release of the bonded warehouse goods shall be processed during the office hours as prescribed by the Customs. However, this provision is not applicable to the bonded warehouses approved by the Customs for implementing autonomous management, or under such circumstances as have received the special approval of the Customs.