Customs Act｜第 26 條｜Chapter II: Procedures Governing Customs Clearance｜Act｜In Force
第 二 章/第 一 節｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
本條是進口貨物在完成海關放行手續前，合法暫存地點的依據：未完成放行手續之進出口貨物，得經海關核准暫時儲存於貨棧或貨櫃集散站。集運貨物到港後等待通關期間即存放於此類場所。經營貨棧或貨櫃集散站者，應向所在地海關申請登記並繳納保證金，其資格、條件、保證金數額與種類、貨櫃與貨物之存放、移動、通關、管理等辦法由財政部定之。
I. Imported or exported goods not released by Customs may be temporarily stored in a warehouse or in a container yard. II.The firm operating the warehouse or container yard shall register with Customs and pay a deposit. Regulations governing qualifications, conditions, amount and type of deposit, application procedure, registration and any registration changes, certificate application, renewals and repeal, storage, movement, clearance and management of goods and containers, and any other required matters shall be prescribed by the MOF.
依本條第一項，未完成海關放行手續之進出口貨物，得經海關核准，暫時儲存於貨棧或貨櫃集散站。
依本條第二項，業者應向所在地海關申請登記及繳納保證金；其應具備之資格、條件、保證金數額與種類、申請程序、登記與變更、證照之申請、換發、廢止、貨櫃與貨物之存放、移動、通關、管理及其他應遵行事項之辦法，由財政部定之。