Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 3

Containers (cargo) for transit and inbound transshipment shall be listed in the import cargo manifest, and containers (cargo) for outbound transshipment shall be listed in the export cargo manifest. The responsible person of the means of transport carrying such containers (cargo), the transport operator to which the means of transport belongs, and the forwarder undertaking such containers (cargo) shall report to Customs in accordance with the relevant provisions of the Regulations Governing the Management of Import/Export Clearance for Transportation Means and the Regulations Governing the Customs Management of Freight Forwarders.For the following transshipment cargo, the responsible person of the means of transport, the transport operator, or the freight forwarder shall truthfully declare the description of the cargo in the import/export cargo manifest:1. Tobacco, alcohol, or narcotics.2. Weapons or ammunition.3. Agricultural products and food products manufactured or produced in the Mainland Area.4. Transshipment cargo stored outside the controlled area.5. Ship stores (Ship supplies).6. Sea-air transshipment and air-sea transshipment cargo.7. Cargo that is carried inbound by air and then transshipped by land transport to a different Customs jurisdiction for export by air.8. Hazardous waste.9. Strategic high-tech commodities.10. Radioactive substances or materials.11. MCC cargo.12. Other cargo announced by Customs.