In accordance with Article 19 of " Regulations Governing Customs Bonded  Factories " : If, due to lack of storage space, a Bonded Factory needs to rent a warehouse outside its business premises, an approval from the supervising Customs shall be obtained. Moreover, the use of an outside warehouse will not be approved by Customs unless:

1. the warehouse is strong enough and equipped with the anti-theft system, fire and flood hazard protection system, ventilation and lighting system, and other facilities necessary to ensure the safety of goods stored therein.

2.the bonded warehouse operator has submitted a building occupancy license for warehouse or plant, a building ownership certificate, and a land ownership certificate of the outside warehouse issued by the competent authority, together with their photocopies. In addition, if the outside warehouse is to be obtainted by lease, a lease contract and its photocopy, and a letter of agreement from the leasor declaring that the lease contract remains effective for a period of at least six months even though the leasee has lost the bonded warehouse status, allowing the supervising Customs to dispose bonded goods.