If a manufacturer needs to move its untaxed goods to a warehouse outside the premises of its factory, it may apply to the competent tax authority where the designated warehouse is located for permission to set up an untaxed warehouse. After the said tax authority approves of the registration of an untaxed warehouse, it shall notify the tax authority where the manufacturer is located.
Each time a manufacturer relocates its untaxed goods, it shall fill out a provisional transport certificate in triplicate; the first copy shall accompany the untaxed goods; the second copy should be signed for receipt by the receiving warehouse on the back and submitted to the competent tax authority where the manufacturer is located on a monthly basis; and the third copy will be kept by the manufacturer itself.
When the aforesaid untaxed goods are released from the warehouse, the manufacturer shall file a tax return and pay tax as required.

If a manufacturer has set up an untaxed warehouse pursuant to the foregoing article, it shall file a monthly report on the movement of untaxed goods and submit it together with the monthly production/sales statement to the competent tax authority before the fifteenth (15th) of the following month. A report on the state of untaxed goods in and out of the warehouse shall also be submitted to the tax authority where the untaxed warehouse is located.

If a manufacturer has its packing and production departments set up in two different locations so that the transport of untaxed goods between the departments is necessary, it shall fill out a provisional transport certificate each time the untaxed goods are moved.
The aforesaid packing department shall be registered with the competent tax authority in accordance with the first paragraph of Article 62 herein.