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

For cargo carried by a vessel, delivered alongside the vessel, transited, or transshipped, the captain of a vessel or the sea carrier shall verify the ship name, voyage, and consignee against the bill of lading and Customs-issued discharged permit, special permit, customs notice of goods release, or transshipment permit. For full container, also verify the container mark and number. For non-containerized cargo, also verify cargo mark, crate number, and quantity; for bulk cargo, also verify gross weight. However, in a customs area that automated clearance is not yet implemented, the captain of a vessel or the sea carrier shall verify Customs-issued general discharged permit, special permit, and bill of lading or transshipment permit approved and affixed with stamp by the Customs.