In accordance with Article 16 and Article 23 of "The Regulations Governing the Establishment and Management of Bonded Warehouses," when foreign goods enter bonded warehouses and when applying for import upon exiting, it is required to fill out declaration forms (D8 and D2) to proceed with customs clearance procedures. Clearance methods are to be screened through the customs computer expert system. If the D8 declaration form is selected by the system for goods inspection (C3), customs officers must physically inspect the goods to verify whether they match the declared information. After inspection, verification, tariff classification, and valuation, the goods are released for entry into the bonded warehouse. This process is distinct from the procedures followed by the Food and Drug Administration for inspecting food, which aim to ensure food safety and quality to protect the health of citizens. Consequently, customs cannot delay the manual inspection until the goods are removed from the warehouse for importation (D2 declaration stage).