Regulations Governing the Management of Import/Export Clearance for Transportation means Article 74

Before an aircraft takes off and departs, the captain or the carrier shall submit and sign the following documents to the Customs for declaration:1. Export cargo manifest;2. Departure and transit passenger manifest unless the manifest is the same as the arrival and transit passenger manifest submitted upon arrival;3. Departure onboard service crew manifest unless the manifest is the same as the crew manifest submitted upon arrival；and4. Loading lists with material number or name and quantity of meals, beverages and alcoholic drinks which are frequently used and dedicated for international flights and tax-free merchandises, including tobacco and alcoholic drinks for sale onboard. However, the seal numbers, which were declared in accordance with the proviso in subparagraph 3, paragraph 6 of Article 71 and the seals are intact, could be declared instead.Directions relating to the scope, implementation stages, or grace period etc., for submitting export cargo manifest prescribed in the first subparagraph mentioned above shall be announced by Customs Administration.An export cargo manifest which includes consolidated shipment cargo can be filed by air forwarders, while the said consolidated shipment cargo shall be specified a house manifest with identical format to export cargo manifest shall also be declared.When transmitting manifest, the captains or the carriers are not required to submit manifest in writing. However, they are required to submit that to the Customs within 10 days after receiving written notification.Before aircraft departure, the captain or the carrier shall prepare and sign the list of posts for customs inspection.