Regulations Governing Customs Bonded Factories Article 8
A Bonded Factory may, in accordance with the "Regulations Governing the Establishment and Control of Bonded Warehouses", apply to Customs for establishment of private bonded warehouse(s) within the factory premises.The private bonded warehouse as referred to in the preceding Paragraph shall be isolated from other portions in the same factory premises.
中文原文 海關管理保稅工廠辦法第8條
保稅工廠得依保稅倉庫設立及管理辦法之規定，向海關申請於廠區內設立自用保稅倉庫。
前項自用保稅倉庫應與廠區其他部分隔離。
前項自用保稅倉庫應與廠區其他部分隔離。