Regulations Governing Customs Bonded Factories Article 35

Goods to be exported by a Bonded Factory shall be inspected by the Customs office at the port of export. If it is not appropriate to have the products inspected at the port of export on account of the special packing thereof, the Bonded Factory may request the supervising Customs to designate Customs official to inspect the products in the Factory and then escort the shipment to or supervise the sealing of such shipment before transporting the products to the port of export for Customs clearance. However, the Customs office at the port of export may recheck the products whenever it deems necessary.
中文原文 海關管理保稅工廠辦法第35條
保稅工廠出口貨物由出口地海關查驗,如因包裝特殊不宜在出口地查驗者,得申請監管海關派員在廠內查驗後押運、或監視加封運送至出口地辦理通關手續。
但出口地海關認為必要時,仍得複驗。

English translation for reference only; the Chinese text prevails. Not legal advice.