Regulations Governing the Establishment and Management of Bonded Warehouses Article 32-1
The operators implementing autonomous management of the bonded warehouse exclusively for aircraft supplies on international routes should establish an electronic accounting system for the cabin supplies placed in cleared chambers (excluding those that are unloaded from the aircraft and are sealed in the airplane trolleys without replenishment), in order to facilitate the remote audits by Customs.
中文原文 保稅倉庫設立及管理辦法第32-1條
專供航行國際航線飛機用品之自主管理保稅倉庫業者，應建置放行貨物倉間電子化帳務系統管理客艙用品（不包含自機上卸載無整補需求而以封條加封者），供海關隨時連線查核。