Regulations Governing the Customs Management of Freight forwarders Article 22
The forwarder shall produce a detailed report on any short-discharge or over-discharge of express delivery cargo or containerized cargo to the Customs.Unless there is an approval from the Customs, the deadline to produce the said report is provided as below:1. For containerized cargo where the discharged cargo is stored at the facility supervised by the Customs: within 3 days from the date following the date on which the goods are discharged from the container.2. For express delivery cargo: within 1 day following the date of warehouse check- in.Report of short-discharge or over-discharge at places supervised by the Customs shall be first submitted to the competent warehouse authority of the Customs for scrutinizing warehouse check-in data, and, if no error is found and attestation is granted, the said report shall be submitted to the manifest authority of the Customs for acknowledgement. Revocation or correction, if needed, shall be filed within 3 days after the date following the date on which the said report of short-discharge or over-discharge has been submitted to the Customs.Over-discharged cargo to be returned or transshipped for export shall require approval from the Customs within the deadline provided by Paragraph 1 of Article 62 of the Customs Act, filed by the reporter. And filing transshipment application with the Customs for goods returned to foreign country or transshipped for export shall follow the normal procedures for transshipment cargoes.
中文原文 海關管理承攬業辦法第22條
承攬業向海關申報快遞貨物或海運併櫃貨物之艙單,遇有短卸或溢卸之情事時,應繕具短卸或溢卸報告向海關提出。
前項短卸或溢卸報告,應於下列時限內提出。
但有特殊情形經海關核准者,不在此限。
一、卸存海關監管場所之併櫃貨物:拆櫃完畢之翌日起三日內。
二、快遞貨物:進倉完畢之翌日起一日內。
卸存海關監管場所之短卸或溢卸報告應先送海關倉庫管理單位查核進倉資料,經核無訛予以簽證後,送海關艙單單位核備。
須註銷或更正者,應於原申報短卸或溢卸報告送達海關翌日起三日內為之。
溢卸貨物須退運或轉運出口者,應由提出溢卸報告之承攬業依本法第六十二條第一項規定之期限向海關申請核准,並於限期內以轉運申請書向海關申報退運國外或轉運出口,其處理手續與一般轉口貨物同。
前項短卸或溢卸報告,應於下列時限內提出。
但有特殊情形經海關核准者,不在此限。
一、卸存海關監管場所之併櫃貨物:拆櫃完畢之翌日起三日內。
二、快遞貨物:進倉完畢之翌日起一日內。
卸存海關監管場所之短卸或溢卸報告應先送海關倉庫管理單位查核進倉資料,經核無訛予以簽證後,送海關艙單單位核備。
須註銷或更正者,應於原申報短卸或溢卸報告送達海關翌日起三日內為之。
溢卸貨物須退運或轉運出口者,應由提出溢卸報告之承攬業依本法第六十二條第一項規定之期限向海關申請核准,並於限期內以轉運申請書向海關申報退運國外或轉運出口,其處理手續與一般轉口貨物同。