Regulations Governing Import of Commodities Article 14
Imported commodities shall be shipped from the port of embarkation before the expiry of the validity of an import permit. The date of B/L shall be considered the shipment date; if there is any doubt about the B/L date, customs may investigate and determine the shipment date.
中文原文 貨品輸入管理辦法第14條
輸入貨品應於輸入許可證有效期限屆滿前，自原起運口岸裝運，其裝運日期以提單所載日期為準；提單所載日期有疑問時，得由海關另行查證核定之。