These Regulations are defined and enacted pursuant to Paragraph 4, Article 58 of the Customs Act.

The establishment and management of bonded warehouses that have been approved by and registered with the Customs as warehouses for the storage of bonded goods shall be implemented in accordance with these Regulations. Matters not prescribed herein shall be governed by the related laws and regulations.
Bonded warehouses that are registered for storing bonded goods which are imported and purchased by the warehouse owners themselves, goods used for reconditioning, the bonded warehouse which stores the goods for the sale of duty-free shops or offshore islands duty-free shops, which is self-provided bonded warehouses, shall not be used for the storage of any goods other than those owned by the warehouse owners.

The bonded warehouses may be used for the storage of the following goods:
1. General goods.
2. Materials and cabin goods used solely in transport vehicles for international trade.
3. Fuels used solely in transport vehicles for international trade.
4. Equipment and materials for repairing ships or airplanes.
5. Mineral oil.
6. Hazardous goods.
7. Goods for inspection, test, sorting, classification, segmentation, assembly, or reloading (hereinafter referred to as "goods for reconditioning").
8. Materials for repairing containers or pallets.
9. Exhibition goods.
10. Goods for sale in duty-free shops or offshore Islands Duty-free shops.
11. Other goods approved for storage by the Customs.

The bonded warehouses are prohibited from storing the following goods:
1. Goods prohibited from importation as provided in Article 15 of the Customs Act.
2. Narcotics and controlled drugs.
3. Firearms, weapon &armaments, ammunition and explosives.
4. Parts and components of used vehicles, scrap iron, scrap metal, hazardous industrial wastes, medical wastes and other wastes.
5. Goods placed under import control.
6. Animals, plants or their products that fail to pass the quarantine inspection.
7. The following goods without an approval document issued by the competent authorities:
(1) Controlled chemicals, such as toxic chemicals, hydrochlorofluorocarbon (HCFCs )
(2) Radioactive substances
(3) Strategic high-tech commodities destinating to export control areas
(4) Goods that are likely to produce a public hazard or environmental pollution during the period of storage
(5) Protected wildlife or their products
(6) Rough diamonds
(7) Other goods requiring prior approval, as announced by relevant competent authorities.
8. Other goods announced by the Ministry of Finance as unsuitable for being stored in bonded warehouses.
The conditions of the foregoing paragraph are also applicable to domestically-purchased objects stored in bonded warehouses.