Regulations Governing the Certification and Management of the Authorized Economic Operators Article 5
Categories of import and export declarations to be covered by these Regulations shall be announced by Customs Administration, Ministry of Finance and published on the Executive Yuan Gazette.AEO shall transmit, in electronic form, the declarations set forth in the preceding paragraph when handling customs clearance of import/export goods. Where the customs clearance system is not working properly, paper-based copies of electronic declarations may be used.
中文原文 優質企業認證及管理辦法第5條
適用本辦法之進、出口報單類別由財政部關務署公告並刊登行政院公報。
優質企業辦理貨物進出口通關時，應以電子方式傳輸前項報單。
但因通關系統無法正常運作時，得以紙本代替。
優質企業辦理貨物進出口通關時，應以電子方式傳輸前項報單。
但因通關系統無法正常運作時，得以紙本代替。