Customs Act Article 14
I.The responsible person of any means of transportation for passengers or cargos, the transportation firm, the forwarder or the enterprises designated by the MOF shall submit the manifest, transshipment application form, and other required documents to Customs for clearance of goods in transshipment and transit.II.Goods in transshipment and in transit may be stored temporarily in a warehouse or in a container yard if the Customs approves.III.Regulations governing the methods of application, clearance procedure, management, the enterprises designated by the MOF of transshipment and transited goods referred to in Paragraph 1, and regulations governing storage, movement, clearance and management of goods and containers, and any other required matters of the firm operating the warehouse or container yard referred to in the preceding paragraph shall be prescribed by the MOF.
中文原文 關稅法第14條
轉運、轉口貨物之通關，應填具貨物艙單、轉運申請書及其他轉運、轉口必備之有關文件，由運輸工具負責人、運輸工具所屬運輸業者、承攬業者或財政部指定之業者向海關申報。
轉運、轉口貨物得經海關核准暫時儲存於貨棧或貨櫃集散站。
第一項轉運、轉口貨物之申報方式、通關程序、管理、指定之業者與前項貨棧或貨櫃集散站業者就轉運、轉口貨物、貨櫃之存放、移動、通關、管理及其他應遵行事項之辦法，由財政部定之。
轉運、轉口貨物得經海關核准暫時儲存於貨棧或貨櫃集散站。
第一項轉運、轉口貨物之申報方式、通關程序、管理、指定之業者與前項貨棧或貨櫃集散站業者就轉運、轉口貨物、貨櫃之存放、移動、通關、管理及其他應遵行事項之辦法，由財政部定之。