Regulations Governing the Establishment and Management of Customs Brokers Article 15
In the matter of cargo subject for cargo inspection or document examination before release, the customs broker should retain the duplicateand other related documents or the electronic file of the Import and Export Declaration it has submitted to the customs authorities, as well as keep such duplicate or electronic file on file during the required record preservation period. The customs authorities are entitled to check or peruse the Import/Export Declaration duplicate or its electronic file at any time.In case of the cargoes eligible to be released through C1(bypassed) customs clearance mode, or in case where the customs authorities have informed the customs broker of duty payment or cargo release instead of requesting it to submit the verifying documents through online notice or electronic data transmission prior to C1 cargo release, the hard copy of the Customs Declaration and its supporting documents or electronic files should be properly filed in the customs broker's records within the required record preservation period provided in the related customs tariff regulations. The customs authorities may demand the submission or verify such documents at the broker's premises whenever such shall be deemed necessary :1. Commissioned and handled the line of cargo imported / exported and declared and based on it to declare relevant document of the customs: goods since release their one year from next day.2. Written declaration form and declare file or their computer file at the customs in accordance with the time limit of the tariff law stipulates.Where the foregoing Customs Declaration procedures are processed offline, documents should be stamped with the official customs broker seal and the chop of the responsible person or authorized customs brokerage manager.
中文原文 報關業設置管理辦法第15條
依貨物查驗或文件審核通關方式處理之貨物,報關業向海關遞送進出口報單後應自行保留報單副本及其他有關文件或其電腦檔案,並依關稅法規定之期限妥為保管,於保管期間,海關得隨時查核或調閱。
依免審免驗通關方式處理之貨物,或前項貨物放行前,海關未透過電腦連線或電子資料傳輸方式通知報關業補送備供查核之有關文件,而逕予通知繳稅、放行者,其書面報單及其他有關文件或其電腦檔案,由報關業依下列規定之期限妥為保管,海關於必要時得要求其補送或前往查核:
一、受託辦理進出口貨物連線申報所依據之報關有關文件:自貨物放行之翌日起一年。
二、書面報單及自有報關文件或其電腦檔案:依關稅法規定之期限。
前二項非以電腦連線或電子資料傳輸方式辦理通關之報單應蓋報關業印章及負責人或授權掌理報關業務之經理人印章。
依免審免驗通關方式處理之貨物,或前項貨物放行前,海關未透過電腦連線或電子資料傳輸方式通知報關業補送備供查核之有關文件,而逕予通知繳稅、放行者,其書面報單及其他有關文件或其電腦檔案,由報關業依下列規定之期限妥為保管,海關於必要時得要求其補送或前往查核:
一、受託辦理進出口貨物連線申報所依據之報關有關文件:自貨物放行之翌日起一年。
二、書面報單及自有報關文件或其電腦檔案:依關稅法規定之期限。
前二項非以電腦連線或電子資料傳輸方式辦理通關之報單應蓋報關業印章及負責人或授權掌理報關業務之經理人印章。