Regulations Governing the Management of Import/Export Clearance for Transportation means Article 41
In the case where the Customs official escort is required, the captain of a vessel or the sea carrier applying for storing cargo in a warehouse shall apply a special permit first, and the escort fee should be paid.
中文原文 運輸工具進出口通關管理辦法第41條
船長或船舶所屬運輸業者申請將貨物進入倉庫，應由海關派員押運者，應先申領特別准單，並繳納押運費。