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