Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 16
Declarations for express consignments may be lodged to Customs prior to their importations. For consignments subject to physical examinations, Customs may transmit notices to the air Cargo transshipment centers or express handling units concerned via through-Customs value-added networks before the arrival of aircraft.
中文原文 空運快遞貨物通關辦法第16條
快遞貨物得在貨物進口前，預先申報，海關得於飛機抵達前透過通關網路將應驗貨物訊息通知與該貨物有關之航空貨物轉運中心或快遞貨物專區之貨棧業者。