Regulations Governing the Establishment and Management of Bonded Warehouses Article 61
Where it is necessary for the Customs to send officers to supervise the loading and unloading of the goods during the warehousing or outgoing shipment procedures, the warehouse operator, the shipping company or airline company shall provide transport vehicle(s) in case of urgent need; where it is necessary for the Customs to send an officer to be stationed at the warehouse to perform supervision, the warehouse operator shall provide the officer with a workplace.Where the Customs' supervision referred to in the preceding paragraph is imperative, the bonded warehouse operator shall pay a supervision fee according to the provisions of The Regulations Governing Customs Duty Levy.
中文原文 保稅倉庫設立及管理辦法第61條
貨物進出保稅倉庫,需由海關派員往返監視起卸貨物時,如因時間急迫,得由倉庫業者、有關輪船公司或航空公司提供交通工具;如需派員常駐監視,倉庫業者應供給該員辦公處所。
前項須由海關派員監視者,倉庫業者應依海關徵收規費規則有關規定繳納監視費。
前項須由海關派員監視者,倉庫業者應依海關徵收規費規則有關規定繳納監視費。