Enforcement Rules of the Customs Act Article 37
The term "in the same shipment" referred to in Article 49, Paragraph 2, of the Act shall mean goods shipped by the same carrier on the same voyage (or flight) to the same consignee.
中文原文 關稅法施行細則第37條
本法第四十九條第二項所稱同批，指同一發貨人以同一航（班）次運輸工具發送同一收貨人之貨物。