Regulations Governing the Management of Import/Export Clearance for Transportation means Article 9
A carrier that engages in the business of transporting international passenger/cargo with its transportation means shall register at the Customs office upon the approval of its business by the competent transportation authority.A carrier shall outfitted with computer and internet access equipment and conduct its business with internet connected computer or electronic data transmission unless otherwise specially approved by the Customs. The respective operation directions shall be provided and promulgated by the Customs.
中文原文 運輸工具進出口通關管理辦法第9條
運輸業以其運輸工具裝載客貨經營國際運送業務者，於經交通主管機關核准後，應向海關辦理登記。
運輸業應設置電腦及相關連線設備，以電腦連線或電子資料傳輸方式處理業務。
但情形特殊經海關核准者不在此限。
其作業規定，由海關訂定並公告。
運輸業應設置電腦及相關連線設備，以電腦連線或電子資料傳輸方式處理業務。
但情形特殊經海關核准者不在此限。
其作業規定，由海關訂定並公告。