Regulations Governing the Management of Import/Export Clearance for Transportation means Article 65
The responsible person in charge of a vehicle loading export cargo not at the last station before exiting the national border shall declare for departure by submitting an export cargo manifest and other supporting documents to the first Customs office at which the said vehicle arrives on its outbound route. The cargo compartment will be sealed by the Customs official after the said cargo has been counted and verified. The said cargo will not be allowed to exit the border until the seal has been examined and verified by the last Customs office at which the said vehicles arrives before exiting the border.
中文原文 運輸工具進出口通關管理辦法第65條
出口車輛如非於駛離國境最後一站始行裝貨者,應由該運輸工具負責人向駛離國境前首先經過之海關遞送出口貨物艙單及其他有關單證並辦理報關出境之手續。
其所載貨物等經關員核點無訛,並將車廂予以加封,俟經過離境前最後之海關查核封條無訛,始准運出國境。
其所載貨物等經關員核點無訛,並將車廂予以加封,俟經過離境前最後之海關查核封條無訛,始准運出國境。