Regulations Governing the Customs Management of Import and Export Warehouses Article 10
At the time when a warehouse has been approved by Customs for establishment, the operator is obliged to submit a guarantee bond amounting to NT$150,000 to the Customs within ten days from the second day of the date of the approval of its registration, and to complete the procedures of the registration.Where the operator of the warehouse is a government agency or state enterprise, the aforesaid requirement of a guarantee bond shall be waived.
中文原文 海關管理進出口貨棧辦法第10條
經核准登記之貨棧，應於核准登記之翌日起十日內，向海關繳納保證金新臺幣十五萬元，以完成登記。
繳納前項保證金之貨棧業者如為政府機關或公營事業，得予免繳。
繳納前項保證金之貨棧業者如為政府機關或公營事業，得予免繳。