Regulations Governing the Management of Import/Export Clearance for Transportation means｜第 30 條｜關務｜Regulation｜In Force
第 二 章/第 二 節｜財政部｜v1.0
Last Amended: 2023-05-22
A carrier shall ship the container and/or cargo listed on the import cargo Manifest with the transportation mean owned by the same carrier in accordance with the given instructions prescribed in the discharge permit, special permit, transshipment permit and operation instruction notice issued by the Customs and with the mean of shipping approved by the Customs and, unless approved by the Customs due to specific conditions, deliver the cargo safely to the location designated by the Customs within 7 days from the date following the date on which the cargo is discharged from a vessel at the dock or 24 hours after the cargo is discharged from an aircraft. The consigned export (transshipment) container (cargo) shall be delivered in accordance with the given instructions prescribed in the Export Cargo Release Notice (Transshipment Permit) and operation instruction notice, and transported with the transportation mean approved by the Customs. The carrier shall be responsible to deliver the cargo safely to the responsible person in charge of the transportation mean or agent for checking and acceptance and ship out for export. The carrier shall comply with any route/line or time limit stipulated by the Customs. Delay of the delivery mentioned in above or changing the nature or packaging of the cargo is not allowed, and the official seal shall not be tampered. In case of delay or interruption of shipment, route/line change, or transportation mean change due to accident or force majeure, the carrier shall adopt precautious measure to prevent cargo loss, and report the incident to the field Customs located at the port of departure immediately. The documentation and operation directives governing the shipment control of the container (cargo) mentioned in Paragraph 1 shall be provided and promulgated by the Customs. The container (cargo) mentioned in Paragraph 1 may be examined as the Customs deems necessary and transported under the Customs’ escort personnel. The said escorted transportation may be exempted provided that a bond equivalent to payable tax and fee is deposited by the respective carrier and the container (cargo) is officially sealed by Customs’ mechanical seal or self-prepared seals approved by the Customs. Forwarders applying for affixing an E-seal on a container (cargo) prescribed in Paragraph 1 to replace the escort shall comply with provisions on the E-seal distribution, sealing, reading and checking and other related operations.