Regulations Governing the Management of Import/Export Clearance for Transportation means Article 3
When a transportation mean crosses the border, the manifests of the onboard cargos, luggage, articles, passengers, and service crews shall be submitted to the Customs according to these Regulations. However, such a declaration may be exempted if Customs obtains the data required through other agencies.
中文原文 運輸工具進出口通關管理辦法第3條
運輸工具出入國境，其載運之貨物、行李、物品及旅客與服務人員名單，應依本辦法之規定，向海關申報。
但海關可經由其他機關提供而取得應申報資料者，得免予申報。
但海關可經由其他機關提供而取得應申報資料者，得免予申報。