Regulations Governing the Customs Management of Import and Export Warehouses Article 4
Except for certain special circumstances, a warehouse established under the provisions of these Regulations shall be classified under one of the following two categories:1. Warehouse for imports: The facility is limited to the storage of import goods or trans-shipment goods and transit goods pending or under processing for Customs release.2. Warehouse for exports: The facility is limited to the storage of export goods pending or under processing for Customs release.A warehouse located inside an air cargo terminal is likewise subject to the provisions of these Regulations.
中文原文 海關管理進出口貨棧辦法第4條
依本辦法設置之貨棧，除因特殊情形，經海關核准者外，應分兩種：
一、進口貨棧：限存儲未完成海關放行手續之進口貨物或轉運、轉口貨物。
二、出口貨棧：限存儲未完成海關放行手續之出口貨物。
航空貨物集散站內設置之進出口貨棧，依本辦法規定辦理。
一、進口貨棧：限存儲未完成海關放行手續之進口貨物或轉運、轉口貨物。
二、出口貨棧：限存儲未完成海關放行手續之出口貨物。
航空貨物集散站內設置之進出口貨棧，依本辦法規定辦理。