Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 26

The operating procedures and Customs Declaration Handbook for implementing these Regulations shall be established and publicly announced by Customs Administration, Ministry of Finance.
中文原文 貨物通關自動化實施辦法第26條
實施本辦法之作業程序及報關手冊,由財政部關務署訂定並公告之。

English translation for reference only; the Chinese text prevails. Not legal advice.