Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 9

The Customs Offices at the Express Handling Unit and Air Cargo Transshipment Centers are open for business 24 hours a day. However, the office hours of Customs Offices at the Express Handling Unit and Air Cargo Transshipment Centers located at the airport terminal where the night flight curfew is imposed will be adjusted and announced accordingly.
中文原文 空運快遞貨物通關辦法第9條
快遞貨物專區及航空貨物轉運中心之海關辦公時間為二十四小時。
但設置於實施夜間禁航之航空站者,海關得配合禁航時段調整辦公時間並公告之。

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