Regulations Governing the Customs Management of Import and Export Warehouses Article 37
Whenever the entirety of the import, export, trans-shipment or transit goods have been withdrawn out of the warehouse under Customs approval, the Customs may, upon the request of the warehouse operator, authorize a suspension of the business operations of the warehouse. No regulatory fees shall be collected from the warehouse operator during the suspension of the period of operations.
中文原文 海關管理進出口貨棧辦法第37條
貨棧所存放之進出口、轉運或轉口貨物，如經海關全部核准提出，海關得應貨棧業者之請求，准予暫行停業，停業期間免收規費。