Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 11
The online transmission of import or export declarations, manifests or other through-Customs documents made by online traders shall be based on the original commercial invoices, delivery orders, and other relevant documents, and include accurate commodity descriptions, tariff codes, or other information as provided for in Customs legislation.
中文原文 貨物通關自動化實施辦法第11條
連線業者辦理連線申報時，應依據原始真實發票、提單或其他有關資料文件，依規定正確申報貨名、稅則號別或其他應行申報事項，製作進出口報單、艙單或其他報關文件。