Regulations Governing the Establishment and Management of Bonded Warehouses Article 59-1
The bonded warehouses which are involved in smuggling, duty evasion or other violations of law shall be dealt with in accordance with the provisions of the Customs Anti-smuggling Act and other relevant laws.
中文原文 保稅倉庫設立及管理辦法第59-1條
保稅倉庫如有私運或其他違法漏稅情事者，依海關緝私條例及其他有關法律之規定處理。