Regulations Governing the Management of Import/Export Clearance for Transportation means Article 67
A vehicle belonging to a land carrier should not carry export cargo onboard without a released shipping order signed by the Customs.
中文原文 運輸工具進出口通關管理辦法第67條
陸運運輸業所屬車輛出境，非憑經海關簽蓋放行之裝貨單，不得裝運出口貨物。