Regulations Governing the Customs Management of Import and Export Warehouses|第 13 條|關務|Regulation|In Force
第 三 章|財政部|v1.0
Last Amended: 2023-03-21
The unloading period of import goods for storage into the warehouse and the period for the withdrawal of Customs-released export goods out of the warehouse are limited to the period from 6:00 a.m. to 6:00 p.m. daily, except on holidays. The storage of export goods into the warehouse and withdrawal of Customs-released import goods from the warehouse shall be limited to the Customs office hours. However, the foregoing time limits are not applicable to a warehouse placed under the autonomous management system by the Customs, or to the procedure of examination and release alongside the aircraft, in express cargo handling zones, or other specific circumstances approved by the Customs.