Regulations Governing the Customs Management of Import and Export Warehouses Article 22
In the event of a shortfall or surplus in the quantity of import goods unloaded into the warehouse, the operator shall prepare a report within the following prescribed deadlines. Processing of the cancellation or amendment shall be completed within three days from the day following the delivery of the original "Short/Over-Landed Report" to the Customs, provided any specific circumstances approved by the Customs.1. Sea cargo containers (goods):(1) Containerized goods: Within three days from the day following the goods been discharged from the container.(2) Non-containerized goods: Within seven days from the day following the full delivery of the entire cargo batch into the warehouse.(3) Express goods: Within the day following the full delivery of goods into warehouse.2. Air cargo containers (goods):(1) Regular goods: Within three days from the day following the full delivery of goods into warehouse.(2) Express goods: Within the day following the full delivery of goods into warehouse.(3) Goods inspected and released alongside aircraft: Upon full delivery of the goods into the warehouse.In the event of the breakage of goods stored in the warehouse, the operator shall immediately prepare a checklist of the damaged, broken, deteriorated or lost goods. The list shall be forwarded to the goods manager of the cargo carrier or the freight forwarder transporting the concerned goods for attesting signature, and then submitted to the Customs for verification.
中文原文 海關管理進出口貨棧辦法第22條
存棧之進口貨物如有溢卸、短卸情事,貨棧業者應依下列期限內繕具報告。
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。
但有特殊情形經海關核准者,不在此限:
一、海運貨櫃(物):
(一)櫃裝貨物:拆櫃完畢之翌日起三日內。
(二)非櫃裝貨物:全部進儲完畢之翌日起七日內。
(三)快遞貨物:進倉完畢之翌日起一日內。
二、空運貨櫃(物):
(一)一般貨物:進倉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。
(三)機邊驗放貨物:進倉完畢時。
存棧貨物如有破損情事,貨棧業者應立即繕具損壞、變質或損失貨物清單,送由載運該貨物之運輸工具管理貨物人員或承攬業者副署後,逕送海關查核。
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。
但有特殊情形經海關核准者,不在此限:
一、海運貨櫃(物):
(一)櫃裝貨物:拆櫃完畢之翌日起三日內。
(二)非櫃裝貨物:全部進儲完畢之翌日起七日內。
(三)快遞貨物:進倉完畢之翌日起一日內。
二、空運貨櫃(物):
(一)一般貨物:進倉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。
(三)機邊驗放貨物:進倉完畢時。
存棧貨物如有破損情事,貨棧業者應立即繕具損壞、變質或損失貨物清單,送由載運該貨物之運輸工具管理貨物人員或承攬業者副署後,逕送海關查核。