Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 3-2

The operator that passes the review in accordance with the preceding Article shall complete the establishment of the facilities and equipment listed in the documents under Paragraph 1 of the previous Article within six months from the day following the delivery of the notification and submit a written application to the Customs office for an on-site inspection. Upon passing the on-site inspection by the evaluation committee, the Customs shall approve the registration, and the operator may begin operations.If the operators specified in the preceding paragraph fails to complete establishment before the prescribed period, they must submit written application stating the reasons for an extension to the Customs before the expiration of the period . The extension period shall be limited to three months. If no extension is applied or if the construction is not completed within the extended period and the operator fails to submit a written application for an on-site inspection, Customs may revoke its approval granted under the preceding Article.
中文原文 空運快遞貨物通關辦法第3-2條
依前條規定審查通過之業者,應於通知送達之翌日起六個月內完成前條第一項文件所載設施及設備之建置,並以書面向海關申請進行實地勘查;經審查小組實地勘查通過後,由海關核准登記,始得營運。
前項業者如未能於規定期間完成建置者,應於期間屆滿前以書面敘明理由向海關申請展延,展延期間以三個月為限;屆期未展延或未於展延期限內完成建置並以書面向海關申請進行實地勘查,海關得廢止依前條規定審查通過之處分。

English translation for reference only; the Chinese text prevails. Not legal advice.