Regulations Governing Customs Bonded Factories Article 5
The plant buildings and facilities of a Bonded Factory shall be in conformity with the following standards:1. The installation of the production machinery and equipment has already been completed and production may begin immediately or has already started.2. The warehouses for raw materials and the warehouses for finished products must have strong structures with the necessary facilities to secure the safety of goods stored therein, such as facilities for the prevention of burglary, fire and flood; for proper ventilation and lightly, and are properly isolated from the office area.3. Proper isolation facilities shall be erected to separate the factory area from outside surroundings.
中文原文 海關管理保稅工廠辦法第5條
保稅工廠之廠房設施應符合下列標準：
一、生產機器及設備已安裝完竣，能立即開工生產或已在生產中。
二、原料倉庫及成品倉庫須為堅固之建築，且具有防盜、防火、防水、通風照明及其他確保存貨安全之設施，並須與辦公室保持適當之隔離。
三、工廠範圍應與外界有適當之隔離設施。
一、生產機器及設備已安裝完竣，能立即開工生產或已在生產中。
二、原料倉庫及成品倉庫須為堅固之建築，且具有防盜、防火、防水、通風照明及其他確保存貨安全之設施，並須與辦公室保持適當之隔離。
三、工廠範圍應與外界有適當之隔離設施。