Regulations Governing the Management of Import/Export Clearance for Transportation means Article 61
A vehicle belonging to a land carrier or the Railways Administration and carrying import cargos should first apply for discharge permit from the Customs before discharging the said cargos into the Customs joint-lock warehouse.
中文原文 運輸工具進出口通關管理辦法第61條
陸運運輸業或鐵路局所屬入境車輛進口時，應先向海關申領卸貨准單憑以卸下進口貨物進入海關聯鎖倉庫。