Foreign Trade Act Article 15-1
To proceed with export/import, the exporter/importer may apply or address export/import documents through the computer or electronic data transmission among Customs, the BOFT or institutions entrusted by the BOFT relating to visa issuing matters.Regarding the application for the computer or electronic data transmission as referred to preceding paragraph, the regulations governing the qualifications of exporters and importers, the scope of the applicable electronic visas, application forms, and other necessary requirements for compliance, shall be determined by the competent authority, either independently or in conjunction with other relevant agencies, based on the management needs of various goods.
中文原文 貿易法第15-1條
出進口人辦理輸出入，其出進口文件之申請或提出，得採與海關、經濟部國際貿易局或其委託辦理簽證機構電腦連線或電子資料傳輸方式辦理。
前項申請電腦連線或電子資料傳輸之出進口人資格、適用電子簽證範圍、申請表格及其他有關電子簽證作業應遵行事項之辦法，由主管機關或由其會同有關機關依各項貨品之管理需要，分別定之。
前項申請電腦連線或電子資料傳輸之出進口人資格、適用電子簽證範圍、申請表格及其他有關電子簽證作業應遵行事項之辦法，由主管機關或由其會同有關機關依各項貨品之管理需要，分別定之。