Regulations Governing the Customs Management of Import and Export Warehouses Article 21

Whenever there is a need to conduct a survey, sample taking, sample viewing or to implement the necessary maintenance in regard to the import, export or trans-shipment and transit goods stored in the warehouse, the cargo owner shall apply for the Customs permit, and then the warehouse operator allow the said goods to be unpacked and be restored by the cargo owner under the surveillance of Customs officer. However, when licensing agencies require to conduct a sample taking or sample viewing with regard to the said goods subject to inspection or quarantine, the warehouse operator shall follow the instruction issued by the licensing agencies.In the matter of the reworking or correction of the label, case number, or air flight label number in regard to the import, export or trans-shipment and transit goods stored in the warehouse, and the repacking, reloading or re-tying of the exported goods, such actions shall require the approval of Customs and on the signing of the permit by the stationed Customs officer, the relevant procedures may be executed under the surveillance of the warehouse operator thereafter.