Regulations Governing the Management of Import/Export Clearance for Transportation means Article 48

The captain shall be responsible for collecting, sealing, and storing the ship’s stores and crew’s effects remaining onboard except the necessities during anchorage period in the harbor and the said storage may not be opened before departure. If the vessel is to sail to another port in our country, the said storage may not be opened en route; the necessities en route shall be reported to the Customs according to actual needs prior to such sail and reserved for use.The Customs may at its own discretion examine and add seal to the goods sealed by captain as mentioned in the preceding Paragraph.The sealed goods mentioned in the preceding two Paragraphs that must be opened and used prior to departure due to special incident shall be reported and explained by the captain to the Customs for approval.The category and quantity of the ship’s store and crew’s effects remaining onboard to be used during anchorage period in the harbor, as mentioned in the first Paragraph, shall be limited according to the Custom’s announcement.
中文原文 運輸工具進出口通關管理辦法第48條
船用物品、船員不起岸物品,除留供停港期間應用上所必要者外,由船長負責集中封存於貯藏室,俟離境後開啟。
但開往另一我國口岸者,不得中途開啟,其航程所需用之物品,得於開航前向海關申請按實際需用數量預留應用。
前項經船長封存之物品,海關於必要時得查驗並加封。
前二項經封存之物品,如因特殊事故,於離境前須啟封取用者,應由船長報明事由,申請海關核准。
第一項船用物品及船員不起岸物品,於停港期間所必需應用者,以海關公告之品目及數量為限。

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