Regulations Governing the Management of Import/Export Clearance for Transportation means Article 51

Prior to the departure of an export vessel that has completed clearance, the captain or the first mate shall verify item by item the shipping order or cargo space booking information for the export cargo onboard against the export cargo manifest, and sign and attest on the export cargo manifest. Short loaded or shut out, if any, shall comply with Article 47 for processing.
中文原文 運輸工具進出口通關管理辦法第51條
出口之船舶於結關開航前,對於所裝載之出口貨物,應由船長或大副按裝貨單或訂艙資料與出口貨物艙單所載逐項核對無訛,並在出口貨物艙單上簽證。
如有短裝或退關等情事,應依第四十七條之規定辦理。

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