Regulations Governing the Establishment and Management of Bonded Warehouses Article 64
Bonded warehouses that store goods prohibited from being imported from Mainland China by the Ministry of Economic Affairs pursuant to the Regulations Governing Trade between the Taiwan Area and the Mainland Area shall be subject to Customs supervision.
中文原文 保稅倉庫設立及管理辦法第64條
保稅倉庫依臺灣地區與大陸地區貿易許可辦法存儲經濟部未公告准許輸入之大陸地區物品，應受海關監管。