Regulations Governing the Establishment and Management of Bonded Warehouses Article 22

Where the packages of goods are overweight or oversize or in other special circumstances, upon approval of the Customs, the goods may be stored in the exposed or outdoor storage site or area of a bonded warehouse. The warehouse operator shall be held fully responsible for the safety and management of such goods.The exposed or outdoor storage site or area referred to in the preceding paragraph must be adjacent to a duly registered warehouse; however, this requirement is not applicable in the circumstances that the adjacent land has been expropriated by the government.
中文原文 保稅倉庫設立及管理辦法第22條
貨物之包件過重或體積過大或有其他特殊情形者,得經海關核准,存儲保稅倉庫之露天處所,其安全與管理,仍由倉庫業者負責。
前項露天處所須鄰接已登記之倉庫。
但鄰接之土地如因政府徵收而被分割者,不在此限。

English translation for reference only; the Chinese text prevails. Not legal advice.