Regulations Governing the Management of Import/Export Clearance for Transportation means Article 28
The responsible person of a transportation mean may be ordered by the Customs to explain in details if the Customs finds shortage of onboard cargo from the import cargo manifest. If necessary, the Customs may order the responsible person to produce and sign a written statement that explains and describes loading shortage or location and time of midway offloading and present written proof.
中文原文 運輸工具進出口通關管理辦法第28條
進口貨物艙單所列貨物，經海關查出未在該運輸工具上者，得令該運輸工具負責人報明短少原因，如有必要，並得責令其簽具理由書，敘明短裝或中途下卸之地點及時間，並提出證明文件。