Regulations Governing the Management of Import/Export Clearance for Transportation means Article 42-2
When the message from the export container/cargo loading list is inconsistent with the data on the declaration form, an online declaration applicant shall apply to Customs for correction within 24 hours after having received an inconsistent list or message made by the Customs, unless otherwise special situation is approved by the Customs.The application for correction will not exempt the applicant from penalty if the Customs has discovered the aforementioned discrepancy or received tip-off concerning the smuggling cases.
中文原文 運輸工具進出口通關管理辦法第42-2條
出口裝船清表訊息經比對銷艙不符者，連線申報者應於收到海關列印銷艙不符清表或銷艙不符訊息後二十四小時內向海關申請更正。
但有特殊情形經海關核准者，不在此限。
前項情形業經海關發覺或接獲走私密告者，其更正之申請不得免予議處。
但有特殊情形經海關核准者，不在此限。
前項情形業經海關發覺或接獲走私密告者，其更正之申請不得免予議處。