Regulations Governing the Management of Import/Export Clearance for Transportation means Article 4

The term “transportation means” referred to in these Regulations shall mean modes used for sea, land, or air transportation, such as vessels, vehicles, or aircrafts.
中文原文 運輸工具進出口通關管理辦法第4條
本辦法所稱運輸工具,係指船舶、車輛、飛機等海陸空所用之運輸工具。

English translation for reference only; the Chinese text prevails. Not legal advice.