Regulations Governing the Management of Import/Export Clearance for Transportation means Article 27
Unless otherwise special condition approved by the Customs, cargos carried by a transportation mean not included in the cargo manifest, or inconsistencies found between the manifest and reality, may be corrected at the Customs with justifiable reason within the deadlines specified below:1. Import cargo manifest:(1) Online declaration:a. By sea:(a) Within 72 hours after arrival, for declaration made in accordance with Article 37-1.(b) Within 48 hours after arrival, for declaration failed to be filed within the time slot set forth in Article 37-1.b. By air:(a) Within 72 hours after arrival, for declaration made in accordance with Article 71.(b) Within 48 hours after arrival, for declaration failed to be filed within the time slot set forth in Article 71.(2) Within 24 hours after declaration, for declaration not made online.2. Export cargo manifest:(1) Within 24 hours after an online declaration applicant having received an inconsistent manifest list or a message of inconsistent manifest made by the Customs.(2) Within 24 hours after the take-off of an aircraft or customs clearance of a vessel for non online declaration applicants.The application for correction will not exempt the applicant from penalty if the Customs discovers or receives report of any smuggling mentioned in the preceding paragraph.
中文原文 運輸工具進出口通關管理辦法第27條
運輸工具所載貨物未列入貨物艙單，或貨物艙單內所填列之事項與實際情形不符者，如有正當理由，得於下列時限內向海關申請更正。
但有特殊情形經海關核准者，不在此限：
一、進口貨物艙單：
（一）連線申報者：1.海運：（1）依第三十七條之一規定時限申報者，於船舶抵達後七十二小時內。
（2）未依第三十七條之一規定時限申報者，於船舶抵達後四十八小時內。
2.空運：（1）依第七十一條規定時限申報者，於飛機抵達後七十二小時內。
（2）未依第七十一條規定時限申報者，於飛機抵達後四十八小時內。
（二）非連線申報者，於申報後二十四小時內。
二、出口貨物艙單：
（一）連線申報者於收到海關列印銷艙不符清表或銷艙不符之訊息後二十四小時內。
（二）非連線申報者於飛機起飛後或船舶結關後二十四小時內。
前項情形業經海關發覺或接獲走私密告者，其更正之申請不得免予議處。
但有特殊情形經海關核准者，不在此限：
一、進口貨物艙單：
（一）連線申報者：1.海運：（1）依第三十七條之一規定時限申報者，於船舶抵達後七十二小時內。
（2）未依第三十七條之一規定時限申報者，於船舶抵達後四十八小時內。
2.空運：（1）依第七十一條規定時限申報者，於飛機抵達後七十二小時內。
（2）未依第七十一條規定時限申報者，於飛機抵達後四十八小時內。
（二）非連線申報者，於申報後二十四小時內。
二、出口貨物艙單：
（一）連線申報者於收到海關列印銷艙不符清表或銷艙不符之訊息後二十四小時內。
（二）非連線申報者於飛機起飛後或船舶結關後二十四小時內。
前項情形業經海關發覺或接獲走私密告者，其更正之申請不得免予議處。