Regulations Governing the Customs Management of Freight forwarders Article 20
Unless otherwise approved by the Customs, cargoes carried by a forwarder not included in the cargo manifest, or inconsistencies found between the manifest and reality, may be corrected at the Customs with justifiable reason within the deadlines specified below:1. Import cargo manifest:(1) Online declaration:a. By sea:(a) Within 72 hours after arrival, for declaration made in accordance with Article 16.(b) Within 48 hours after arrival, for declaration failed to be filed within the time slot set forth in Article16.b. By air:(a) Within 72 hours after arrival, for declaration made in accordance with Article 18.(b) Within 48 hours after arrival, for declaration failed to be filed within the time slot set forth in Article 18.(2) Within 24 hours after declaration, for declaration not filed online.2. Export cargo manifest:(1) Within 24 hours after an online declaration applicant receives an inconsistent manifest list or a message of inconsistent manifest transmitted by the Customs.(2) Within 24 hours after the take-off of an aircraft or customs clearance of a vessel for non online declaration applicants.The application for correction will not exempt the applicant from penalty if the Customs discovers or receives report of any smuggling mentioned in the preceding paragraph.
中文原文 海關管理承攬業辦法第20條
承攬運送貨物未列入貨物艙單，或貨物艙單內所填列之事項與實際情形不符者，如有正當理由，得於下列時限內向海關申請更正。
但有特殊情形經海關核准者，不在此限。
一、進口貨物艙單：
（一）連線申報者：1.海運：（1）依第十六條規定時限申報者，於船舶抵達後七十二小時內。
（2）未依第十六條規定時限申報者，於船舶抵達後四十八小時內。
2.空運：（1）依第十八條規定時限申報者，於飛機抵達後七十二小時內。
（2）未依第十八條規定時限申報者，於飛機抵達後四十八小時內。
（二）非連線申報者，於申報後二十四小時內。
二、出口貨物艙單：
（一）連線申報者於收到海關列印銷艙不符清表或銷艙不符之訊息後二十四小時內。
（二）非連線申報者於飛機起飛後或船舶結關後二十四小時內。
前項情形業經海關發覺或接獲走私密告者，其更正之申請不得免予議處。
但有特殊情形經海關核准者，不在此限。
一、進口貨物艙單：
（一）連線申報者：1.海運：（1）依第十六條規定時限申報者，於船舶抵達後七十二小時內。
（2）未依第十六條規定時限申報者，於船舶抵達後四十八小時內。
2.空運：（1）依第十八條規定時限申報者，於飛機抵達後七十二小時內。
（2）未依第十八條規定時限申報者，於飛機抵達後四十八小時內。
（二）非連線申報者，於申報後二十四小時內。
二、出口貨物艙單：
（一）連線申報者於收到海關列印銷艙不符清表或銷艙不符之訊息後二十四小時內。
（二）非連線申報者於飛機起飛後或船舶結關後二十四小時內。
前項情形業經海關發覺或接獲走私密告者，其更正之申請不得免予議處。