Regulations Governing the Establishment and Management of Bonded Warehouses Article 62
Where the duty and taxes levied on the goods stored in the bonded warehouse have been paid up, or where the goods have been fully transferred to another warehouse, Customs may, at the request of the bonded warehouse operator, grant its approval of the application filed by the warehouse operator for suspension of operation, and the stipulated official fees shall be exempted during the period of suspension.If a bonded warehouse is approved for suspension of operation or actually has ceased operation for two years, Customs may order it to resume business, restore goods or provide reasonable explanations within one month; and if it fails to comply with the expiry date, Customs may revoke the registration of bonded warehouse.
中文原文 保稅倉庫設立及管理辦法第62條
保稅倉庫儲存之貨物，如經全部完稅或移倉，海關得應保稅倉庫業者之請求，准予暫行停業，停業期間，免徵規費。
保稅倉庫經准予暫行停業或事實上停業已滿二年者，海關得命其於一個月內復業、進儲貨物或提出合理說明，屆期不為者，海關得廢止其登記。
保稅倉庫經准予暫行停業或事實上停業已滿二年者，海關得命其於一個月內復業、進儲貨物或提出合理說明，屆期不為者，海關得廢止其登記。