Regulations Governing the Management of Import/Export Clearance for Transportation means｜第 71 條｜關務｜Regulation｜In Force
第 三 章/第 三 節｜財政部｜v1.0
Last Amended: 2023-05-22
The captain of an import aircraft or the air carrier shall submit import cargo manifest to the Customs in accordance with the following regulations: 1. Within 2 hours before the arrival at the domestic airport, in case where the journey after aircraft’s take-off from the last on- and off-loading airport in foreign country is more than 4 hours; 2. Before the arrival at the domestic airport, in case where the journey after aircraft’s take-off from the last on- and off-loading airport in foreign country is equal to or less than 4 hours. The airports (International Air Transport Association Airport Code) prescribed in the second subparagraph in the preceding paragraph shall be announced by Customs Administration. Directions relating to the scope, implementation stages, or grace period etc., for the first paragraph shall be announced by Customs Administration. When transmitting manifest, the captains or the carriers are not required to submit manifest in writing unless receiving written notification from Customs. An import cargo manifest which includes consolidated shipment cargo can be filed by air forwarders, while the said consolidated shipment cargo shall be specified a house manifest with identical format to import cargo manifest shall also be declared. After an aircraft has arrived at a domestic airport, the captain or the carrier shall produce and sign the following documents and submit to the Customs for declaration: 1. Arrival and transit passenger manifest; 2. Arrival and onboard service crew manifest; and 3. Unloading list with items’ material number or name and quantity of unsold tax-free merchandises, including tobacco and alcoholic drinks. If the unloaded items are sealed in the airplane trolleys and need no replenishment, the seal numbers could be declared to the customs instead of the list. When an aircraft has arrived, the captain or the carrier shall prepare and sign the following documents for customs inspection: 1. Transit cargo manifest. 2. List of posts. Online declaration for arrival and transit passenger manifest should be transmitted to the Customs before take-off. The implementation date shall be separately announced by Customs Administration.