Regulations Governing the pre-entry Customs Declaration of Import/Export Goods Article 7-1

In the event where the imported goods are approved by the Customs to be carried through pipes instead of transport means,the duty-payer shall make a pre-declaration with the Customs a month before the importation along with the supporting documents of the estimated quantity of the aforementioned import ,while an import manifest can be exempted.Where the goods referred to in the preceding paragraph have been released upon payment of import taxes and duties or deposits,the duty-payer shall summit the invoices and other supporting documents within the period announced by the Ministry of Finance,for the Customs to collect the unpaid taxes or to refund the deposits based on the quantity of the imported goods.