Customs Act Article 26
I. Imported or exported goods not released by Customs may be temporarily stored in a warehouse or in a container yard.II.The firm operating the warehouse or container yard shall register with Customs and pay a deposit. Regulations governing qualifications, conditions, amount and type of deposit, application procedure, registration and any registration changes, certificate application, renewals and repeal, storage, movement, clearance and management of goods and containers, and any other required matters shall be prescribed by the MOF.
中文原文 關稅法第26條
未完成海關放行手續之進出口貨物，得經海關核准，暫時儲存於貨棧或貨櫃集散站。
前項貨棧或貨櫃集散站業者，應向所在地海關申請登記及繳納保證金；其應具備之資格、條件、保證金數額與種類、申請程序、登記與變更、證照之申請、換發、廢止、貨櫃與貨物之存放、移動、通關、管理及其他應遵行事項之辦法，由財政部定之。
前項貨棧或貨櫃集散站業者，應向所在地海關申請登記及繳納保證金；其應具備之資格、條件、保證金數額與種類、申請程序、登記與變更、證照之申請、換發、廢止、貨櫃與貨物之存放、移動、通關、管理及其他應遵行事項之辦法，由財政部定之。