Article 1.　The Goods handled by the Foreign Trade Fund stipulated in the present Ordinance shall mean those to be acquired by the operation of the Foreign Trade Fund in accordance with the provisions of Article 3 of the Foreign Trade Special Account Law.

Article 2.　Both Government accountants and their subordinates in charge of the goods are authorized to receive or deliver the goods handled by the Foreign Trade Fund by order based on the regulations provided by the Director-General of the Board of Trade, notwithstanding the provision of Article 6 of the Custody of Government Goods Regulations.

Article 3.　With regard to the goods handled by the Foreign Trade Fund, the documents designated by the Director-General of the Board of Trade may be substituted until otherwise ordered, for the Commodity Receipts and Delivery Books, stipulated in paragraph 1, Article 10 of the Custody of Government Goods Regulations.