Regulations Governing the Establishment and Management of Bonded Warehouses Article 37
Applications for removing the bonded goods from a warehouse after reconditioning shall be filed by the following persons:1. The owner of the goods or the holder of the manifest.2. In terms of the domestic goods stored in the warehouse and the goods undergoing reconditioning and assembly, the owner of the reconditioned goods or the holder of manifest shall process the application.
中文原文 保稅倉庫設立及管理辦法第37條
保稅貨物於重整後申請出倉，應由下列人員辦理：
一、由貨物所有人或倉單持有人辦理。
二、國產貨物進倉與重整貨物裝配後之貨物，由重整貨物部分之貨物所有人或倉單持有人辦理。
一、由貨物所有人或倉單持有人辦理。
二、國產貨物進倉與重整貨物裝配後之貨物，由重整貨物部分之貨物所有人或倉單持有人辦理。