Regulations Governing the Establishment and Management of Bonded Warehouses Article 46
Where bonded goods to be returned for re-export are not shipped due to a specific reason, the Customs shall send Customs officers to escort the transportation of goods, or supervise the sealing and warehousing of the goods into the bonded warehouse; moreover, the storage period shall commence from the date the goods were initially warehoused.
中文原文 保稅倉庫設立及管理辦法第46條
保稅貨物退運出口，如因故未能裝運，應由海關派員重行押運或監視加封進儲保稅倉庫，其存倉期限，應仍自最初進儲保稅倉庫之日計算之。