Regulations Governing the Management of Import/Export Clearance for Transportation means Article 37-1

The captain of an import vessel or the sea carrier shall submit declarations to the Customs in accordance with the followings:1. When discharging the cargo in ports of Taiwan, import cargo manifest and container bay plan shall be submitted to the Customs within 5 hours before the arrival at the discharge port.2. When discharging the cargo in ports of offshore islands of Taiwan, import cargo manifest shall be submitted to the Customs before the arrival at the discharge port.Directions relating to the scope, executive stages, or mercy period etc. for the above-mentioned regulations shall be announced by Customs Administration of Ministry of Finance (hereinafter referred to as Customs Administration).When transmitting import cargo manifest or container bay plan, the captains or the carriers are not required to submit those documents in writing unless receiving written notification from Customs.When transmitting container bay plan to the transportation authority in accordance with the time prescribed in the subparagraph 1 of first paragraph, the captains or the carriers are not required to submit the container bay plan to the Customs.