Regulations Governing the Establishment and Management of Bonded Warehouses Article 6
The bonded warehouses shall be established in harbor areas, airports, technology industrial parks, science parks, agricultural technology parks, areas in the vicinity of harbors, or other areas approved by Customs.
中文原文 保稅倉庫設立及管理辦法第6條
保稅倉庫應在港區、機場、科技產業園區、科學園區、農業科技園區、鄰近港口地區或經海關核准之區域內設立。