Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 9

Online declarations of online traders in accordance with the first subparagraph of Article 7, declaration information shall be deemed as having been made to Customs when transmitted to CPT Single Window and recorded onto its computer files. Notices of determinations from Customs shall be presumed as having been received by the online traders concerned when recorded in the Clearance Database in Customs computers. Online declarations of online traders in accordance with the second subparagraph of Article 7, declaration information shall be deemed as having been made to Customs when transmitted to a through-Clearance value-added network and recorded onto its computer files. Notices of determinations from Customs shall be presumed as having been received by the online traders concerned when transmitted to CPT Single Window and recorded onto its computer files. Subsequent matters after the notifications of above-mentioned Customs determinations shall be dealt with pursuant to relevant provisions of the Act.Where there are discrepancies between an online and offline declaration in determining the date such a declaration is made, which in turn effect whether a specific Customs Act or regulation shall be applicable, the date most favorable to the online declaration shall apply.For a declaration or notice which has been transmitted to a through-Clearance value-added network in accordance with the second subparagraph of Article 7 pursuant to the first paragraph, the trader or Customs concerned shall be entitled to ask the operator of that value-added network to provide a proof on the transmission time and contents of such declaration or notice, and the latter may not reject the request.The respective cut-off time for accepting online and offline declarations shall be established and publicly announced by Customs.
中文原文 貨物通關自動化實施辦法第9條
連線業者之連線申報,依第七條第一款辦理者,於輸入單一窗口之電腦記錄有案時,視為已到達海關;連線核定依通關資料庫記錄核定時點,推定已到達應受通知之人;依第七條第二款辦理者,在輸入通關網路,經電腦之檔案予以記錄時,視為已到達海關;連線核定於輸入單一窗口之電腦記錄有案時,推定已到達應受通知之人,並適用關稅法規有關規定辦理。
前項連線申報,其適用關稅法規基準日之認定,與未連線業者發生差異時,得適用最有利於連線業者之基準日。
第一項依第七條第二款辦理者,其傳輸時間及內容,當事人得向經營通關網路之事業申請證明,經營通關網路之事業不得拒絕。
連線申報及未連線申報之收單時間,得由海關另行分別訂定公告之。

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