Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 11
Where transit or transshipment goods are not shipped in containers, they shall be loaded onto bonded transport vehicles or other transport vehicles approved by Customs under the supervision of the station (warehouse) Customs officer or dedicated personnel of the warehouse or container terminal, before the transport operator, freight forwarder, or designated operator may transport them in accordance with the provisions of the preceding two Articles.
中文原文 轉運及轉口貨物通關管理辦法第11條
轉運及轉口貨物非以貨櫃裝運者，應由貨棧業者或集散站業者於貨棧或集散站之駐棧（站）關員或專責人員監視下裝載保稅運貨工具或其他經海關核准之運貨工具後，運輸業者、承攬業者或指定業者始得依前二條規定載運。