Regulations Governing the Management of Import/Export Clearance for Transportation means Article 29
The responsible person of a transportation mean or the carrier shall produce a detailed report on any short-discharged or over-discharged from the transportation mean that carries import cargo to the Customs. However, if the said cargo is delivered by express delivery or consolidated containers and listed on the house manifest of forwarder, Regulations Governing the Customs Management of Freight Forwarders shall prevail.Unless there is an approval from the Customs, the deadline to produce the said report is as below:1. For sea shipping container (cargo):(1) where the discharged cargo is stored at the facility supervised by the Customs:a. For containerized cargo: within 3 days from the date following the date of the goods been discharged from the container.b. For full container and empty container prepared by the shipper: within 1 day from the date following the date of offloading finishes.c. For non-containerized cargo: within 7 days from the date next to the date of storing finishes.(2) For alongside delivery:a. For full container and empty container prepared by the shipper: within 1 day from the date following the date of offloading finishes.b. For non-containerized cargo: within 7 days from the date following the date of offloading finishes.(3) For express delivery cargo: within 1 day following the date of warehouse check- in.2. For air shipping container (cargo):(1) For general cargo: within 3 days from the date following the date of warehouse check-in finishes.(2) For express delivery cargo: within 1 day from the date following the date of warehouse check-in finishes.(3) For cargo examined and released alongside an aircraft: When warehouse check-in finishes.Report of short-discharged or over-discharged at places supervised by the Customs shall be first submitted to the competent warehouse authority of the Customs for scrutinizing warehouse check-in data, and, if no error is found and attestation is granted, the said report should be submitted to the manifest authority of the Customs for acknowledgement. Revocation or correction, if needed, shall be filed within 3 days after the date following the date on which the said report of short-discharged or over-discharged has been submitted to the Customs.Over-discharged cargo to be returned or transshipped for export shall require approval from the Customs within the deadline provided by Paragraph 1 of Article 62 of the Customs Act, filed by the reporter, and filing transshipment application with the Customs for returned back to foreign country or transshipped for export by following the normal procedure for transshipment cargoes.
中文原文 運輸工具進出口通關管理辦法第29條
運輸工具載運進口之貨物遇有短卸或溢卸之情事者，應由運輸工具負責人或運輸工具所屬運輸業者繕具短卸或溢卸報告向海關提出。
但該項貨物屬快遞貨物或海運併櫃貨物，且由承攬業者向海關申報艙單者，依海關管理承攬業辦法規定辦理。
前項短卸或溢卸報告，應於下列期限內提出。
但有特殊情形經海關核准者，不在此限：
一、海運貨櫃（物）：
（一）卸存海關監管場所者：1.併櫃貨物：拆櫃完畢之翌日起三日內。
2.整櫃、貨主自備空櫃：卸船完畢之翌日起一日內。
3.非櫃裝貨物：全部進儲完畢之翌日起七日內。
（二）船邊提貨者：1.整櫃、貨主自備空櫃：卸船完畢之翌日起一日內。
2.非櫃裝貨物：卸船完畢之翌日起七日內。
（三）快遞貨物：進倉完畢之翌日起一日內。
二、空運貨櫃（物）：
（一）一般貨物：進倉完畢之翌日起三日內。
（二）快遞貨物：進倉完畢之翌日起一日內。
（三）機邊驗放貨物：進倉完畢時。
卸存海關監管場所之短卸或溢卸報告應先送海關倉庫管理單位查核進倉資料，經核無訛予以簽證後，送海關艙單單位核備。
須註銷或更正者，應於原申報短卸或溢卸報告送達海關翌日起三日內為之。
溢卸貨物須退運或轉運出口者，應由提出溢卸報告之運輸工具負責人或運輸工具所屬運輸業者依關稅法第六十二條第一項規定之期限向海關申請核准，並於限期內以轉運申請書向海關申報退運國外或轉運出口，其處理手續與一般轉口貨物同。
但該項貨物屬快遞貨物或海運併櫃貨物，且由承攬業者向海關申報艙單者，依海關管理承攬業辦法規定辦理。
前項短卸或溢卸報告，應於下列期限內提出。
但有特殊情形經海關核准者，不在此限：
一、海運貨櫃（物）：
（一）卸存海關監管場所者：1.併櫃貨物：拆櫃完畢之翌日起三日內。
2.整櫃、貨主自備空櫃：卸船完畢之翌日起一日內。
3.非櫃裝貨物：全部進儲完畢之翌日起七日內。
（二）船邊提貨者：1.整櫃、貨主自備空櫃：卸船完畢之翌日起一日內。
2.非櫃裝貨物：卸船完畢之翌日起七日內。
（三）快遞貨物：進倉完畢之翌日起一日內。
二、空運貨櫃（物）：
（一）一般貨物：進倉完畢之翌日起三日內。
（二）快遞貨物：進倉完畢之翌日起一日內。
（三）機邊驗放貨物：進倉完畢時。
卸存海關監管場所之短卸或溢卸報告應先送海關倉庫管理單位查核進倉資料，經核無訛予以簽證後，送海關艙單單位核備。
須註銷或更正者，應於原申報短卸或溢卸報告送達海關翌日起三日內為之。
溢卸貨物須退運或轉運出口者，應由提出溢卸報告之運輸工具負責人或運輸工具所屬運輸業者依關稅法第六十二條第一項規定之期限向海關申請核准，並於限期內以轉運申請書向海關申報退運國外或轉運出口，其處理手續與一般轉口貨物同。