Regulations Governing the Establishment and Management of Bonded Warehouses Article 20
In the event of the over-discharge or short discharge of the goods delivered to a bonded warehouse for storage, the warehouse operator shall complete an over-discharge/short discharge report in duplicate within seven (7) days from the day following the unloading of the entire shipped goods; and within three (3) days from the day following the unloading of the entire air goods; and within three (3) days from the day following the de-vanning of containerized goods, and submit the said over-discharge/short discharge report to the Customs for inspection.
中文原文 保稅倉庫設立及管理辦法第20條
保稅倉庫進儲貨物如有溢卸、短卸情事，保稅倉庫業者應於船運貨物全部卸倉之翌日起七日內；空運貨物應於全部卸倉之翌日起三日內；以貨櫃裝運之進口貨物應於拆櫃之翌日起三日內，填具短卸、溢卸貨物報告表一式二份，送海關查核。