Regulations Governing the Management of Import/Export Clearance for Transportation means Article 76
Exporting or transited cargo shipped by airplane shall require a shipping order released and stamped by the Customs or a computer release note or a permit before loading and shipping.
中文原文 運輸工具進出口通關管理辦法第76條
飛機載運出口貨物或轉口貨物者，應憑海關蓋印放行之託運單或電腦放行通知或准單辦理裝運。