Customs Act｜第 28-1 條｜Chapter II: Procedures Governing Customs Clearance｜Act｜In Force
第 二 章/第 一 節｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
本條規範海關封條制度。海關為確保貨物安全，對保稅運貨工具、經海關核准之運貨工具及卸存碼頭之海運貨櫃，得加封封條。所稱封條，指以單一識別碼標記、可供海關查證並確保貨物安全之裝置。四類業者經申請海關許可後，得於所定運貨工具或海運貨櫃加封自備封條：經海關登記且運輸工具為船舶之運輸業與承攬業（就其所載海運貨櫃）、經海關核准實施自主管理且位於機場管制區外之航空貨物集散站業（就其自有保稅運貨工具）、經海關核准實施自主管理之物流中心業（就運出該中心之海運貨櫃、保稅運貨工具或經核准之運貨工具）、經海關登記之內陸貨櫃集散站業（就進儲該集散站或自該集散站轉運出站之海運轉口貨櫃）。
I. To ensure the security of goods, Customs may affix seals to means of bonded transportation, means of transportation approved by Customs and sea shipping containers discharged at the docks. II.With Customs approval, the following firms may affix self-prepared seals to sea shipping containers or means of transportation mentioned in the preceding paragraph: 1. Sea shipping containers carried by enterprises having registered with Customs and operating the business of transportation or freight forwarder, whose means of transportation are vessels. 2. Private means of bonded transportation owned by warehouse which is authorized by Customs for autonomous management and which is located in air cargo terminals outside the airport control zones. 3. Sea shipping containers or means of bonded transportation or means of transportation approved by Customs exiting logistics centers operated by firms which are authorized by Customs for autonomous management. 4. Sea transshipment containers entering or exiting Inland Container Terminal having registered with Customs. III.The Seal referred to in the preceding two paragraphs means a device marked with a unique identifier and designed to facilitate Customs verification and to ensure the security of goods. IV.Regulations governing the qualification requirements for the application for the usage of self-prepared seals, including certification, conditions, procedures, categories of self-prepared seals, validation criteria, scope of usage, re-issuance, management, repeal and re-application of the approval and all other required matters for firms referred to in Paragraph 2 shall be prescribed by the MOF.
依本條第三項，封條指以單一識別碼標記，可供海關查證並確保貨物安全之裝置。海關為確保貨物安全，對於保稅運貨工具與經海關核准之運貨工具及卸存碼頭之海運貨櫃，得加封封條。
依本條第二項，經申請海關許可者包括：經海關登記且運輸工具為船舶之運輸業、承攬業（就其所載之海運貨櫃）；經海關核准實施自主管理且位於機場管制區外之航空貨物集散站業（就其自有之保稅運貨工具）；經海關核准實施自主管理之物流中心業（就運出該物流中心之海運貨櫃、保稅運貨工具或經海關核准之運貨工具）；經海關登記之內陸貨櫃集散站業（就進儲該集散站或自該集散站轉運出站之海運轉口貨櫃）。