| Legislative： |
Announced by the Ministry of Finance Tai-Tsai-Kuan-Tzu No. 09505500570 on February 23, 2006 |
| Content： |
A bonded warehouse established by a company operating aircraft engaged in international trade, for the storage of fuel and materials exclusively for use by its aircraft flying international routes during transit, may be exempted from the paid-in capital requirement prescribed in Paragraph 1, Article 5 of the Regulations Governing the Establishment and Management of Bonded Warehouses. |