The bonded warehouses having been approved for registration shall be jointly locked by Customs and the warehouse operator. However, the joint-locking requirement is not applicable to the bonded warehouses approved by Customs to implement autonomous management and the bonded warehouses located inside the technology industrial parks, science parks, agricultural technology parks, international airports, or the control zones of harbors.
Customs is entitled to restore the joint-locking requirement on the bonded warehouses free from the joint-locking requirement, or send Customs officers to be stationed at the warehouses to perform supervision where necessary.

Where it is necessary for the Customs to send officers to supervise the loading and unloading of the goods during the warehousing or outgoing shipment procedures, the warehouse operator, the shipping company or airline company shall provide transport vehicle(s) in case of urgent need; where it is necessary for the Customs to send an officer to be stationed at the warehouse to perform supervision, the warehouse operator shall provide the officer with a workplace.
Where the Customs' supervision referred to in the preceding paragraph is imperative, the bonded warehouse operator shall pay a supervision fee according to the provisions of The Regulations Governing Customs Duty Levy.

Where the duty and taxes levied on the goods stored in the bonded warehouse have been paid up, or where the goods have been fully transferred to another warehouse, Customs may, at the request of the bonded warehouse operator, grant its approval of the application filed by the warehouse operator for suspension of operation, and the stipulated official fees shall be exempted during the period of suspension.
If a bonded warehouse is approved for suspension of operation or actually has ceased operation for two years, Customs may order it to resume business, restore goods or provide reasonable explanations within one month; and if it fails to comply with the expiry date, Customs may revoke the registration of bonded warehouse.

The escorted transportation and sealing procedures of the incoming and outgoing bonded goods shall be defined by the Customs.

Where the bonded warehouses, pursuant to The Regulations Governing Permission of Trade Between the Taiwan Area and the Mainland Area, store China-made goods which are not approved for importation by the Ministry of Economic Affairs, the supervision guidelines of such goods shall be defined by the Customs.

These Regulations shall take effect from the date of promulgation. However, Articles 8 and 9 amended on 28th June, 2006 shall take effect on28th June, 2006.
The revised provisions of this regulations, amended on 24th July, 2015, shall take effect on 12th March 2016. However, Article 4 , paragraph 5 of Article 24 and Article 48 shall take effect from the date of amendment.