Regulations Governing the Customs Management of Import and Export Warehouses Article 6

Unless otherwise authorized by the Customs, warehouses shall be located within the restricted areas of international harbors and international airports.
中文原文 海關管理進出口貨棧辦法第6條
除經海關認可者外,貨棧應設置於國際港口、國際機場之管制區內。

English translation for reference only; the Chinese text prevails. Not legal advice.