Customs Act Article 10

I. Required customs formalities, as well as declarations, and relevant documents submitted by way of on-line transmission to customs computers, or via electronic data transmission, which are recorded on customs computer files, shall be deemed to have completed the formalities required in accordance with this Act.II.Customs may, in considering of the situation of the implementation of cargo clearance automation, request firms operating declaration, transportation, freight forwarder, storage, container yard and other business regarding clearance to conduct business by on-line transmission or electronic data transmission.III.Regulations governing registration, application procedure, management, customs procedure and any other required matters regarding on-line or transmission referred to in the preceding two paragraphs shall be prescribed by the MOF.IV.The delivery of determinations, administrative act, notices or decisions made by Customs may be accomplished via on-line transmission or electronic data transmission, and recorded in computers.V. Enterprises conducting business in transmitting cargo clearance information to Customs by way of on-line transmission or electronic data transmission via computers shall obtain permission from the MOF; Regulations governing qualifications for granting or revoking the permission, capital requirements, business items, criteria for charges, examination of business hours, management and other matters required of the enterprises shall be prescribed by the MOF.