In the matter of the establishment of a warehouse, the facilities shall be of a sturdy construction and shall be equipped with the necessary anti-theft, fire safety, and flood safety equipment, be well-ventilated, have proper lighting, and have other equipment ensuring the safety of the stored goods, as well as equipment that provides for the convenience of Customs management and inspection procedures. The ground scales (weight scale) and oil gauge used in the freight station shall comply with the standard requirements. The ground scales (yearly) and oil gauge (once every two years) shall undergo and pass the inspection of an inspector of the Bureau of Standards, Metrology and Inspection, MOEA.
Open space approved as goods storage facilities under the provisions of Article 17 shall be properly segregated or isolated from its surrounding areas; however, this provision shall not be applicable to a warehouse located within the control zones of international harbors or international airports.
The warehouse operator shall install a computer and the necessary online link equipment to facilitate the processing of operations and electronic transmission of data to Customs authorities. This requirement shall not be applicable to a warehouse having small business volumes. The regulations of the operation shall be as specified in the related Customs announcements.
In the matter of an existing warehouse, the Customs may announce a deadline for the installation of the said computer and necessary online link equipments for the operations of the warehouse.

Unless otherwise authorized by the Customs, warehouses shall be located within the restricted areas of international harbors and international airports.

Warehouses for imports shall contain a special storage section for the storage of damaged or valuable goods. Moreover, the cargo for which customs declaration is overdue or has not been withdrawn by the due date shall be stored in exclusive segregated sections.
The warehouses authorized to hold transit goods shall contain a separate exclusive section for transit goods only, as well as appoint a dedicated person to monitor and manage the said section.

The operator applying for the establishment of a warehouse is obliged to submit the following documents to the local customs office for field inspection, and registration shall approved after qualification on inspection. However, where the warehouse is located within an air cargo terminal, the operator shall first apply to the Ministry of Transportation and Communications for approval of any construction before an application for warehouse registration may be filed with the Customs.
1. Application form: The form shall contain the name of the establishment, company, and business enterprise, as well as the business registration number, address, telephone number, and the full name, citizen's ID. number, telephone number , and address of the person-in-charge;
2. The details of the location, building structures, and the interior facilities and floor plan of the warehouse facility;
3. The original copy and photocopy of the user's permit for the warehouse building;
4. Where the warehouse shall require the use of open spaces, the floor plan and the user's permit or authorization documents of the warehouse open space areas, and the respective photocopies of the documents shall be submitted.
In the matter of the documentary requirements prescribed in Items 3 and 4 of the foregoing paragraph, where the applicant is a government agency or a state-run enterprise, only the floor plan shall be required.

Hazardous goods shall be stored in dedicated sections of the warehouse. A warehouse may hold hazardous goods only after it has acquired approved documents issued by the respective competent authorities for the location and safety equipment of the warehouse.

At the time when a warehouse has been approved by Customs for establishment, the operator is obliged to submit a guarantee bond amounting to NT$150,000 to the Customs within ten days from the second day of the date of the approval of its registration, and to complete the procedures of the registration.
Where the operator of the warehouse is a government agency or state enterprise, the aforesaid requirement of a guarantee bond shall be waived.

Upon completion of the warehouse registration procedure, the Customs shall issue a warehouse registration certificate; and the operator shall regularly apply for Customs review and correction once in every two years.
The warehouse operator is obliged to apply immediately for the issuance of a certificate in the case of the loss of its warehouse registration certificate.

A duly-registered warehouse manifesting any of the following circumstances shall be obliged to process an application for a change of registration with the competent authorities, and within thirty days from the second day of the date of approval of its change of registration, shall to the Customs authorities to process the correction of registration and for the issuance of a replacement registration certificate:
1. Correction of name;
2. Correction of business address;
3. Correction of person-in-change;
4. Increase or reduction of lines of business;
5. Capital increment or reduction.
A duly-registered warehouse shall be required to declare any change in the location or area of the warehouse to the Customs authorities for due approval.
A duly-registered warehouse shall apply for the cancellation of its warehouse registration certificate due to the termination of its operations on valid grounds, and the operator shall be obliged to clear all the stored goods of its warehouse and remit payment of all related regulatory fees, charges, duties or taxes, and penalty fines.