Regulations Governing the Management of Import/Export Clearance for Transportation means Article 70
Articles included in this Section shall also apply mutatis mutandis to animal- or human-carried import/export cargo.
中文原文 運輸工具進出口通關管理辦法第70條
本節之規定，對於獸畜或人力裝載貨物出入境者準用之。