Regulations Governing the Customs Management of Import and Export Warehouses Article 25

Warehouse operators are obliged to dutifully execute their custodial duties in regard to the stored goods and the custody goods seized by the Customs or the goods marked for seizure in their warehouse.Where the goods stored in the warehouse are subject to disposal under the provisions of the "Customs Anti-Smuggling Act" or other related regulations, the Customs may, on the strength of the custody receipt or the withdrawal receipt held by the Customs, move such goods from the warehouse to the Customs warehouse at anytime the Customs may deem necessary. The operators of the warehouse concerned are obliged to comply.