Regulations Governing the Establishment and Management of Bonded Warehouses Article 49
Where the bonded cargo suffers loss or damage during the period of its storage in the bonded warehouse, the provisions of Article 50 of the Customs Act and Article 39 of the Enforcement Rules for the Customs Act shall apply.
中文原文 保稅倉庫設立及管理辦法第49條
保稅貨物在存儲保稅倉庫期間，遭受損失或損壞者，準用關稅法第五十條及同法施行細則第三十九條規定辦理。