Regulations Governing the Customs Management of Import and Export Warehouses Article 2
The term "warehouse" as referred to in these Regulations is herein defined as a storage facility duly approved and registered with the Customs to hold goods for import, export, or trans-shipment and transit that are pending or under processing for Customs release.
中文原文 海關管理進出口貨棧辦法第2條
本辦法所稱之貨棧，係指經海關核准登記專供存儲未完成海關放行手續之進口、出口或轉運、轉口貨物之場所。