Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 10
Where the manifest of import cargoes carried by an aircraft or vessel has been online transmitted to Customs before its arrival, the duty-payers concerned may make online declarations by way of electronic data transmission prior to the importation so as to enjoy expedited Customs clearance procedures. Operational rules for the above-mentioned practice shall be established and publicly announced by Customs.
中文原文 貨物通關自動化實施辦法第10條
飛機載運進口貨物抵達本國機場前；或船舶載運進口貨物抵達本國港口前，已以電子資料傳輸方式傳輸艙單者，納稅義務人得以連線申報方式預先申報進口，由海關即時辦理通關手續。
其作業規定，由海關訂定公告之。
其作業規定，由海關訂定公告之。