Regulations Governing the pre-entry Customs Declaration of Import/Export Goods Article 5
Exported goods with pre-entry declaration with all required documentation authenticated by the Customs shall be released if they pass the examination, unless otherwise exempt from examination in accordance with relevant provisions.
中文原文 進出口貨物預行報關處理準則第5條
預報海運出口貨物經海關審核有關單證齊全後，除依規定免驗者外，應於查驗無訛後即予放行。