Regulations Governing the pre-entry Customs Declaration of Import/Export Goods Article 2
After an import manifest of goods has been submitted to the Customs, a duty-payer may proceed with pre-entry declaration to the Customs for goods imported by submitting all required documentation.An exporter of cargos may proceed with pre-entry declaration to the Customs after completing its booking procedure for goods exported, provided all required documentation is duly presented.
中文原文 進出口貨物預行報關處理準則第2條
進口貨物已向海關申報進口貨物艙單，納稅義務人得檢齊報關應備之各項單證，向海關預行報關。
出口貨物經完成訂艙手續後，貨物輸出人得檢齊報關應備之各項單證，向海關預行報關。
出口貨物經完成訂艙手續後，貨物輸出人得檢齊報關應備之各項單證，向海關預行報關。