Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 6

Transshipment containers (cargo) shall be stored in transit warehouses, transit compartments, or designated transit container zones within import warehouses or container terminals. However, if the containers are stored in a container terminal where storage locations are managed by computer and provided to Customs for online inspection, and such arrangement has been approved by Customs for non-segregated storage, they shall not be subject to the restriction of being stored within a designated transit container zone.
中文原文 轉運及轉口貨物通關管理辦法第6條
轉口貨櫃(物)應存儲於進口貨棧或集散站內之轉口倉庫、轉口倉間或轉口櫃專區。
但貨櫃存儲於集散站,其儲位以電腦控管並提供海關線上查核,經海關核准不分區存放者,不受存儲轉口櫃專區之限制。

English translation for reference only; the Chinese text prevails. Not legal advice.