Regulations Governing the Management of Import/Export Clearance for Transportation means Article 77

For export goods which have already cleared the Customs and must be loaded onto the next flight of the same airline company or transferred to the aircraft of another airline company for shipment due to shortage of shipping space or flight cancellation or other reason, if the number of master shipping order has been changed, the concerned airline company shall verify the written application filed by the exporter. In addition, the application, along with original shipping order, shall be submitted by the exporter within a given deadline for the Customs approval. The transfer shall be monitored by the Customs official for export, and the Customs will modify the export declaration and related documentation afterward.Declared and released export cargoes shall not be loaded after 30 days following the date of release.