Regulations Governing the Customs Management of Import and Export Warehouses Article 18
In the matter of the import, trans-shipment, or transit goods stored into a warehouse, the warehouse operator shall check that the name of aircraft or vessel, flight or voyage number, and the label of the goods, case number, or airline tag number and quantities of goods are consistent with the data manifested in the Customs release notice, bill of lading or airway bill, trans-shipment permit, or other documents approved by Customs, and Customs has notified that the surveillance, escort, affixation of electronic seal or inspection of the goods been completed before releasing the goods out of the warehouse.The bill of lading or airway bill referred to in the preceding paragraph may be replaced by paper or electronic documents through the consensus of the cargo owner and the warehouse operator. The warehouse operators shall notify the said consensus to Customs.The warehouse operator is required to retrieve the receipts and documents showing approval of the withdrawal of goods from the warehouse referred in Paragraph 1 at the time that the withdrawal procedure is completed. Moreover, the operator shall stamp the words "Withdrawal of all goods in this bill of lading or airway bill has been effected, bill of lading or airway bill invalidated" on the bill of lading or airway bill. Bills shall be stapled together according to the manifest sequence and properly filed for safekeeping. If the goods were partially released, the following label shall be stamped on the bill, "Withdrawal of partial goods in this bill of lading or airway bill has been effected". The bill shall be retrieved after the withdrawal of all of the goods is accomplished, and at which time the label "Withdrawal of all goods has been effected, bill of lading or airway bill invalidated" shall be stamped on the bill, and thereafter stapled together for filing. If the bill of lading or airway bill are replaced by paper or electronic documents referred to in the preceding paragraph, the operator shall keep the relevant withdrawal records for reference. After the trans-shipment permit is stamped with "Shipment batch has been duly trans-shipped", those permits shall be stapled together for filing, or, after the Customs approving document is stamped with "Shipment batch has been released from warehouse", such documents shall be stapled together for filing.The bill of lading or airway bill, record of withdrawal, trans-shipment permit, and other documents approved by Customs referred to in the preceding paragraph shall be maintained for two years beginning on the date following that on which the withdrawal or trans-shipping procedure was completed.
中文原文 海關管理進出口貨棧辦法第18條
存棧之進口、轉運或轉口貨物，貨棧業者應驗憑海關放行通知、提貨單、轉運准單或其他海關核准文件，核對船名、航次或班機航次與貨物之標記、箱號或航空標籤號碼、件數無訛，並依海關指示通知完成貨物之監視、押運、加封電子封條或儀器檢查等辦理事項後，方准提貨出棧。
前項提貨單，貨主得與貨棧業者合意以其他書面或電子文件代之。
但貨棧業者應將合意結果通知海關。
貨棧業者對第一項所列准憑提貨出棧之單據、文件，應於貨物提領完畢時即予收回，於提貨單上加蓋「貨物已全部出倉，本提貨單註銷」戳記，並按艙單別裝訂，妥為保管，如為部分提貨者亦應加蓋「本提貨單××部分出倉」戳記，俟貨物全部提清時予以收回，並加蓋「貨物已全部出倉，本提貨單註銷」戳記後，裝訂保管，如依前項規定，以其他書面或電子文件取代提貨單辦理提貨者，應留存提貨紀錄備查；應於轉運准單上加蓋「本批貨物已辦妥轉運」戳記後，裝訂保管；或於海關核准文件上加蓋「本批貨物已辦妥出倉」戳記後，裝訂保管。
前項提貨單或提貨紀錄、轉運准單及其他海關核准文件，應自提貨或轉運作業完成翌日起保存二年。
前項提貨單，貨主得與貨棧業者合意以其他書面或電子文件代之。
但貨棧業者應將合意結果通知海關。
貨棧業者對第一項所列准憑提貨出棧之單據、文件，應於貨物提領完畢時即予收回，於提貨單上加蓋「貨物已全部出倉，本提貨單註銷」戳記，並按艙單別裝訂，妥為保管，如為部分提貨者亦應加蓋「本提貨單××部分出倉」戳記，俟貨物全部提清時予以收回，並加蓋「貨物已全部出倉，本提貨單註銷」戳記後，裝訂保管，如依前項規定，以其他書面或電子文件取代提貨單辦理提貨者，應留存提貨紀錄備查；應於轉運准單上加蓋「本批貨物已辦妥轉運」戳記後，裝訂保管；或於海關核准文件上加蓋「本批貨物已辦妥出倉」戳記後，裝訂保管。
前項提貨單或提貨紀錄、轉運准單及其他海關核准文件，應自提貨或轉運作業完成翌日起保存二年。