Regulations Governing the Customs Management of Import and Export Warehouses Article 23
Warehouse operators are required to attend to the following matters according regulations. Where circumstances require, the Customs may institute inspection procedures.1. Verification of the import, export, or trans-shipment and transit of goods entering or being withdrawn from the warehouse, the issuance of the "Export Goods Warehoused Voucher", and the transmission of the "Import Goods Taken Delivery Summary".2. Verification of the repacking or re-tying of the authorized export goods.3. Verification of the reworking or correction of the label or case number of the authorized import or export goods.4. Verification of other matters implemented pursuant to operating requirements according to the Customs directives.
中文原文 海關管理進出口貨棧辦法第23條
貨棧業者應依海關核發之准單所指示及關務法規有關規定辦理下列事項，必要時海關並得查核之：
一、進出口或轉運、轉口貨物進出棧之核對、進倉證明之出具及進口貨物出倉資料之傳送。
二、出口貨物經核准重新包裝、打件之核對。
三、經核准進出口貨物加做或更正標記、箱號之核對。
四、其他依業務需要海關指示辦理事項。
一、進出口或轉運、轉口貨物進出棧之核對、進倉證明之出具及進口貨物出倉資料之傳送。
二、出口貨物經核准重新包裝、打件之核對。
三、經核准進出口貨物加做或更正標記、箱號之核對。
四、其他依業務需要海關指示辦理事項。