Regulations Governing the Management of Import/Export Clearance for Transportation means Article 47
Declared and released export cargoes, which have been moved from original location to another and are to go through the shut out procedure, shall submit a shut out cargo report produced by the captain of a vessel or the sea carrier. The said report, verified and attested by the warehouse or container yard’s operator of the original location and random-examined by costumes official on duty, shall be required for shut out procedure.
中文原文 運輸工具進出口通關管理辦法第47條
報關放行之出口貨物，已運離原申報存放地點，如須辦理退關手續者，應由船長或船舶所屬運輸業者填具出口貨物退關報告單，經現存地之貨棧或貨櫃集散站經營人查對簽證，交由值勤關員抽核後，憑以辦理後續退關手續。