Regulations Governing the Management of Import/Export Clearance for Transportation means Article 6

The term “import/export” referred to in these Regulations shall mean a transportation mean carrying passenger/cargo passes through, arrives, or departs from an open seaport or airport or a land route checkpoint.
中文原文 運輸工具進出口通關管理辦法第6條
本辦法所稱進出口,係指載運客貨之運輸工具通過、抵達、或駛離對外開放之港口、機場或陸路關卡。

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