These Regulations are enacted pursuant to Paragraph 3 of Article 14 and Paragraph 2 of Article 26 of the Customs Act (hereinafter referred to as "the Act").

The term "warehouse" as referred to in these Regulations is herein defined as a storage facility duly approved and registered with the Customs to hold goods for import, export, or trans-shipment and transit that are pending or under processing for Customs release.

The operation of the warehouses, upon the official designation of the Customs authorities or upon Customs authorization of the operator's application, may be subject to autonomous management. The Customs shall not dispatch any customs officer to be stationed at a warehouse placed under the autonomous management system. However, Customs may dispatch an officer to guide operations during the initial stages of the autonomous management period.
The conditions, matters, and review procedures of the aforementioned autonomous management system are subject to the provisions of the governing laws and regulations.
Warehouses operated under the autonomous management system shall appoint dedicated personnel to implement the aforementioned Customs authorized autonomous management matters pursuant to the governing Customs regulations. Customs may conduct regular or unscheduled audit procedures, the procedures and regulations of which are subject to the discretion of the Customs authorities.

Except for certain special circumstances, a warehouse established under the provisions of these Regulations shall be classified under one of the following two categories:
1. Warehouse for imports: The facility is limited to the storage of import goods or trans-shipment goods and transit goods pending or under processing for Customs release.
2. Warehouse for exports: The facility is limited to the storage of export goods pending or under processing for Customs release.
A warehouse located inside an air cargo terminal is likewise subject to the provisions of these Regulations.