Regulations Governing the Customs Management of Import and Export Warehouses Article 3

The operation of the warehouses, upon the official designation of the Customs authorities or upon Customs authorization of the operator's application, may be subject to autonomous management. The Customs shall not dispatch any customs officer to be stationed at a warehouse placed under the autonomous management system. However, Customs may dispatch an officer to guide operations during the initial stages of the autonomous management period.The conditions, matters, and review procedures of the aforementioned autonomous management system are subject to the provisions of the governing laws and regulations.Warehouses operated under the autonomous management system shall appoint dedicated personnel to implement the aforementioned Customs authorized autonomous management matters pursuant to the governing Customs regulations. Customs may conduct regular or unscheduled audit procedures, the procedures and regulations of which are subject to the discretion of the Customs authorities.