Regulations Governing the Establishment and Management of Bonded Warehouses Article 50

Where a survey, sample taking, or sample viewing are required for the bonded goods, the owner of the goods or the holder of the manifest shall apply to Customs for a permit, and the warehouse operator may carry out the above-mentioned operations upon presentation of the permit together with and under the supervision of the Customs officers; the applicant is responsible for returning the unpacked packages to their original condition. However, where licensing agencies require conducting a sample taking or sample viewing with regard to the said goods subject to inspection or quarantine, the warehouse operator shall follow the instruction issued by the licensing agencies.