Regulations Governing the Management of Import/Export Clearance for Transportation means Article 60
The cargo carried by a vehicle entering the country shall declare to the first Customs office it arrives at along the way.
中文原文 運輸工具進出口通關管理辦法第60條
駛入國境車輛所載之貨物，應向抵達國境首先經過之海關報關。