Regulations Governing the Establishment and Management of Bonded Warehouses Article 4
The bonded warehouses are prohibited from storing the following goods:1. Goods prohibited from importation as provided in Article 15 of the Customs Act.2. Narcotics and controlled drugs.3. Firearms, weapon &armaments, ammunition and explosives.4. Parts and components of used vehicles, scrap iron, scrap metal, hazardous industrial wastes, medical wastes and other wastes.5. Goods placed under import control.6. Animals, plants or their products that fail to pass the quarantine inspection.7. The following goods without an approval document issued by the competent authorities:(1) Controlled chemicals, such as toxic chemicals, hydrochlorofluorocarbon (HCFCs )(2) Radioactive substances(3) Strategic high-tech commodities destinating to export control areas(4) Goods that are likely to produce a public hazard or environmental pollution during the period of storage(5) Protected wildlife or their products(6) Rough diamonds(7) Other goods requiring prior approval, as announced by relevant competent authorities.8. Other goods announced by the Ministry of Finance as unsuitable for being stored in bonded warehouses.The conditions of the foregoing paragraph are also applicable to domestically-purchased objects stored in bonded warehouses.
中文原文 保稅倉庫設立及管理辦法第4條
保稅倉庫不得進儲下列物品：
一、關稅法第十五條規定不得進口之物品。
二、毒品、管制藥品。
三、槍械、武器、彈藥及爆炸危險物。
四、舊車零組件、廢鐵、廢五金、有害事業廢棄物、醫藥報廢物及其他廢料。
五、管制輸入貨品。
六、未經檢疫合格之動、植物或其產品。
七、未取具相關主管機關同意文件之下列物品：
（一）毒性化學物品、氯氟烴（HCFCs）等列管化學品。
（二）放射性物品。
（三）輸往管制地區之特定戰略性高科技貨品。
（四）存儲期間可能產生公害或環境污染之貨物。
（五）保育類野生動物或其產製品。
（六）鑽石原石。
（七）其他經相關主管機關公告須取具同意輸入文件之物品。
八、其他經財政部公告不適宜存儲保稅倉庫之貨物。
保稅倉庫存儲自國內採購之貨物適用前項之規定。
一、關稅法第十五條規定不得進口之物品。
二、毒品、管制藥品。
三、槍械、武器、彈藥及爆炸危險物。
四、舊車零組件、廢鐵、廢五金、有害事業廢棄物、醫藥報廢物及其他廢料。
五、管制輸入貨品。
六、未經檢疫合格之動、植物或其產品。
七、未取具相關主管機關同意文件之下列物品：
（一）毒性化學物品、氯氟烴（HCFCs）等列管化學品。
（二）放射性物品。
（三）輸往管制地區之特定戰略性高科技貨品。
（四）存儲期間可能產生公害或環境污染之貨物。
（五）保育類野生動物或其產製品。
（六）鑽石原石。
（七）其他經相關主管機關公告須取具同意輸入文件之物品。
八、其他經財政部公告不適宜存儲保稅倉庫之貨物。
保稅倉庫存儲自國內採購之貨物適用前項之規定。