Regulations Governing Customs Bonded Factories Article 23
The Bonded Factories shall obtain the prior approval of the supervising Customs and receive the supervision of Customs for its operation of the processing business.
中文原文 海關管理保稅工廠辦法第23條
保稅工廠受託辦理加工業務，應經監管海關核准及受海關監管。