Regulations Governing the Establishment and Management of Bonded Warehouses Article 42
Machines, tools, and equipment provided by a domestic manufacturer and used in the reconditioning of goods shall be delivered into or out of the bonded warehouse based on the delivery permit issued by the Customs and after verification.
中文原文 保稅倉庫設立及管理辦法第42條
自國內提供為重整貨物所需使用之機具設備，應憑海關核發之准單，經驗明無訛後運入或運出保稅倉庫。