Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 10
Where transit containers (cargo) are transported via land transport through areas outside the controlled areas of ports or airports, the transport operator, freight forwarder, or operator within one of the Four Zones shall, in accordance with the instructions of Customs, apply to Customs for escorted transportation by Customs personnel or for approval to carry the cargo with seals affixed. However, containers (cargo) containing weapons, ammunition, or those deemed necessary by Customs must be escorted by Customs personnel.
中文原文 轉運及轉口貨物通關管理辦法第10條
轉運貨櫃(物)以內陸運送方式運經港口或機場管制區以外地區者,運輸業者、承攬業者或四區業者應依海關指示,向海關申請派員押運或核准加封封條載運。
但武器、彈藥或海關認有必要之貨櫃(物),限由海關押運。
但武器、彈藥或海關認有必要之貨櫃(物),限由海關押運。