Regulations Governing the Establishment and Management of Bonded Warehouses Article 54
Where the goods stored in a bonded warehouse should be handled by the Customs according to the Customs Anti-Smuggling Act, the Customs office is entitled to detain such goods in the Customs warehouses at any time according to a Customs detention certificate, and the bonded warehouse operator or manager shall not make a refusal.
中文原文 保稅倉庫設立及管理辦法第54條
海關依據海關緝私條例或其他規章應處理之保稅倉庫存貨，得憑海關扣押憑單隨時將存儲於倉庫之該項貨物扣存海關倉庫，保稅倉庫業者或管理人不得拒絕。