Regulations Governing the Customs Management of Import and Export Warehouses Article 20

Where it is necessary to transfer the stored import goods from one warehouse to another, the cargo owner, the cargo carrier or the freight forwarder shall apply for permission to transfer the goods; a letter of explanation for the transfer prepared by the warehouse operator and a checklist of the transfer goods, together with the incoming delivery agreement and the general guarantee of the accepting warehouse duly signed by the operator of such warehouse shall be attached to the application. The transfer of the goods may be effected after due Customs approval.
中文原文 海關管理進出口貨棧辦法第20條
存棧之進口貨物如須移存另一貨棧者,應由貨主、運輸業者、承攬業者申請並檢附貨棧業者繕具之轉棧理由書及移存貨物清單連同移入貨棧業者簽具之進棧同意書及聯保單,經海關核准後,始得憑以移運。

English translation for reference only; the Chinese text prevails. Not legal advice.