Article 25.

The imported goods which are not released by Customs, the exported goods which have been examined and sealed by Customs and/or the goods which are required to be controlled by Customs may, at the time at which application is made for such goods to be transported within the territory of the Republic of China, be approved by Customs to be transported via means of bonded transportation.
The firm of the means of bonded transportation referred to in the preceding paragraph shall register with Customs and pay a deposit. Regulations governing the qualifications, conditions, amount and type of deposit, application procedure, registration and any registration changes, certificate application and renewals, management and use of means of bonded transportation and any other required matters shall be prescribed by the Ministry of Finance.

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