Regulations Governing the Management of Import/Export Clearance for Transportation means Article 42-1

The captain of an export vessel or the sea carrier shall transmit export container/cargo loading list to the Customs before the clearance.Directions relating to the scope, executive stages, or mercy period etc. for the regulations prescribed in the preceding paragraph shall be announced by Customs Administration.An export container/cargo loading list prescribed in the first paragraph shall clearly state the following information:1. Transport ID, voyage number, the port of the vessel anchored, vessel call sign;2. Bill of lading number, shipping order number, total quantity, unit of quantity, place of consignment, port of loading;3. A container vessel: container number, type of container, and method of loading; and4. Other information stipulated by Ministry of Finance in its announcements.Whatever transmitting export container/cargo loading list in accordance with the first paragraph, it is still required to submit an export cargo manifest or duplicate bill of lading in writing to the Customs within 10 days after receiving written notification.An export cargo manifest may substitute export container/cargo loading list prescribed in first paragraph. The period of substitute shall be announced by Customs Administration.
中文原文 運輸工具進出口通關管理辦法第42-1條
出口船舶之船長或船舶所屬運輸業者,應於船舶結關前向海關完成出口裝船清表訊息之傳輸。
前項規定之適用態樣、執行階段或寬限期等相關作業事項,由關務署公告之。
第一項出口裝船清表訊息應填報下列事項:
一、船舶代碼、船舶航次、停泊港口、船舶呼號。
二、貨物之提單號碼、託運單號碼、總件數、件數單位、起運地點、裝貨碼頭。
三、如屬貨櫃船者,其貨櫃之號碼、種類及裝運方式。
四、其他經財政部公告應行填報之事項。
依第一項規定連線傳輸出口裝船清表訊息者,如海關事後有個案稽核需求,經書面通知應行遞送書面出口貨物艙單者,應於海關書面通知送達之翌日起十日內遞送書面出口貨物艙單或提單影本。
第一項出口裝船清表訊息,得以出口貨物艙單替代;其適用期間,由關務署公告之。

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