Customs Act Article 26-1
I. With regards to the warehouse, container yard, bonded warehouse and/or logistics center registered in accordance with this Act, and other business designated by Customs, matters which were originally supervised and controlled by Customs may be managed autonomously by such a firm after obtaining approval from Customs by way of authorization or application. The autonomously managed firms after obtaining approval from Customs shall employ agents to deal with specifically autonomous matters.II.The Customs shall audit the autonomously managed firm on a regular basis or occasionally.III.Regulations regarding obligatory matters of autonomous management and the conditions, approval, repeal of the firms and the qualifications, missions, number of agents and any other required matters referred to in Paragraph 1 shall be prescribed by the MOF.
中文原文 關稅法第26-1條
依本法登記之貨棧、貨櫃集散站、保稅倉庫、物流中心及其他經海關指定之業者，其原由海關監管之事項，海關得依職權或申請，核准實施自主管理。
經海關核准實施自主管理之業者，應置專責人員辦理自主管理事項。
海關對實施自主管理之業者，得定期或不定期稽核。
第一項自主管理應辦理之事項、業者應具備之條件、核准、廢止、專責人員應具備之資格、任務、人數及其他應遵行事項之辦法，由財政部定之。
經海關核准實施自主管理之業者，應置專責人員辦理自主管理事項。
海關對實施自主管理之業者，得定期或不定期稽核。
第一項自主管理應辦理之事項、業者應具備之條件、核准、廢止、專責人員應具備之資格、任務、人數及其他應遵行事項之辦法，由財政部定之。