Regulations Governing the pre-entry Customs Declaration of Import/Export Goods Article 7
Imported air cargos of fresh foods, perishable goods, live animals, plants, time-critical news and information, hazardous goods, radioactive element, ashes, corpses, bulk cargos, or goods permitted examined and released alongside aircraft by the Customs with special consideration, shall be allowed for pre-entry declaration, provided all required documentation is presented by the concerned duty-payer, and shall be released pursuant to Article 18 of the Customs Act. The respective import manifest may be processed after the arrival of the aircraft and the said examination and release are done.Exported air cargos of fresh foods, perishable goods, live animals, plants, time-critical news and information, hazardous goods, oversize goods that a warehouse cannot accommodate, or goods permitted examined and released alongside aircraft by the Customs with special consideration, shall be allowed for pre-entry declaration, provided all required documentation is presented by the concerned exporter.
中文原文 進出口貨物預行報關處理準則第7條
空運進口鮮貨、易腐物品、活動物、植物、有時效性之新聞及資料、危險品、放射性元素、骨灰、屍體、大宗及散裝貨物,或有其他特殊情形經海關准予機邊驗放之貨物,均准由納稅義務人檢齊有關單證預行報關,並準用關稅法第十八條規定辦理驗放。
其進口艙單俟飛機抵埠查驗放行後補銷。
空運出口鮮貨、易腐物品、活動物、植物、有時效性之新聞及資料、危險品、體積龐大無法進儲倉庫之貨物或有其他特殊情形經海關准予機邊驗放之貨物,均准由貨物輸出人檢齊有關單證預行報關。
其進口艙單俟飛機抵埠查驗放行後補銷。
空運出口鮮貨、易腐物品、活動物、植物、有時效性之新聞及資料、危險品、體積龐大無法進儲倉庫之貨物或有其他特殊情形經海關准予機邊驗放之貨物,均准由貨物輸出人檢齊有關單證預行報關。