Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 23
Where online operation of Customs clearance procedures is not available due to the failure of telecommunication service or computer system, the clearance procedures may nevertheless be carried out through manual operations and with hard copies of necessary documents. The above-mentioned through-Customs formalities and operational rules thereof shall be publicly announced by Customs.
中文原文 貨物通關自動化實施辦法第23條
連線通關因電信線路或電腦故障致未能開始或繼續進行者，得改以書面人工作業方式辦理。
其作業方式及通關程序，由海關另行訂定公告之。
其作業方式及通關程序，由海關另行訂定公告之。