Enforcement Rules of the Customs Act Article 6

The term " the arrival date of the transportation means " referred to in Article 2, Subparagraph 1,of the Enforcement Rules and Article 16, Paragraph 1 and Article 62, Paragraph 1, of the Act shall refer to:1. For sea cargo, the date on which the vessel arrives at the port of entry and files the import manifest with Customs;2. For air cargo, the date on which the plane arrives at the airport and files the import manifest with Customs;3. For mailed goods, the date on which the post office mails a parcel claim notice or affixes a postage stamp to the parcel delivery order; or4. For transshipment goods, the date on which the means of transportation carrying the imported goods first arrives at the port of discharge and files the import manifest with Customs.