Enforcement Rules of the Customs Act Article 34
For materials used solely on ships referred to in Article 49, Paragraph 1, Subparagraph 13, of the Act, the captain of the vessel shall, at the time of arrival of the vessel, fill out a list of such materials in accordance with the prescribed form and present the list to the Customs inspector for verification. Such materials, except a quantity required for the needs of vessel during its stay, shall be kept in sealed storage. In the event the materials in the sealed store have to be withdrawn for use for any reason, advance approval of such withdrawal shall be obtained from Customs.
中文原文 關稅法施行細則第34條
本法第四十九條第一項第十三款所定船舶專用之物料，於船舶進口時，由船長按規定格式繕具清單一份，交由檢查之關員查核，除該船舶港內需用數量外，其餘封存船上，其因故必須動用已加封物料時，應事先報經海關核准。