Regulations Governing the Management of Import/Export Clearance for Transportation means Article 78
Cargo onboard an aircraft shall be declared with the Customs for import/export in accordance with regulations. The air carrier shall discharge or load cargo in accordance with the import/export cargo manifest, and the Customs official may at its discretion randomly inspect and monitor the discharging and loading. This Paragraph shall also apply to transshipment from other aircraft or transit cargo.The air carrier, from which import cargo is discharged and stored in a warehouse outside the airport restricted area, shall produce, and submit an application for air transportation special permit that is jointly signed by the operator of the said warehouse.Cargo delivered by expedited courier shall be discharged and stored in the express cargo area, and declaration for the said cargo should be filed within the said area.
中文原文 運輸工具進出口通關管理辦法第78條
飛機所載貨物應按規定向海關申報進出口,飛機所屬運輸業者並憑進出口貨物艙單卸裝貨物,海關關員得視需要抽核,監視卸裝,其轉載其他飛機貨物或轉口貨物者亦同。
進口貨物卸存機場管制區以外地區之貨棧,應由飛機所屬運輸業者檢具其與貨棧經營人共同簽章具結之空運貨物特別准單申請書,申請核發空運貨物特別准單。
快遞專差攜帶之快遞貨物應卸存於快遞貨物專區,並在該專區辦理通關。
進口貨物卸存機場管制區以外地區之貨棧,應由飛機所屬運輸業者檢具其與貨棧經營人共同簽章具結之空運貨物特別准單申請書,申請核發空運貨物特別准單。
快遞專差攜帶之快遞貨物應卸存於快遞貨物專區,並在該專區辦理通關。