Act for the Establishment and Management of Free trade zones Article 19
Customs may establish a joint audit task force to conduct inspection of the autonomous management being performed by a free-trade-zone enterprise in respect of its goods control and management, on-line operation of customs clearance, and other bookkeeping-related operations, and may also conduct on-site inventory of the goods involved, to which the free-trade-zone enterprise shall not evade, hinder or refuse.
中文原文 自由貿易港區設置管理條例第19條
海關得設置聯合查核小組，就自由港區事業關於貨物控管、電腦連線通關及帳務處理等自主管理事項進行查核，並得執行實地盤點，自由港區事業不得規避、妨礙或拒絕。