Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 17

A maritime express delivery enterprise shall only transmit the import declaration form after the forwarder transmits the import manifest. Declaration shall be completed within one day following the date on which the goods are fully unloaded from the container.Before the arrival of the ship, Customs will notify the relevant Unit Operator of goods subject to physical examination and those for which examination is waived through a computer connection or electronic data transmission.
中文原文 海運快遞貨物通關辦法第17條
海運快遞業者應於運輸業傳輸進口艙單後始得傳輸進口報單,至遲應於拆櫃完畢之翌日起算一日內完成報單申報。
海關得於船舶抵達前以電腦連線或電子資料傳輸方式,將應驗、免驗貨物等訊息通知與該貨物有關之專區業者。

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