Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 4
With the exception of the circumstances stipulated in Paragraph 1 or Paragraph 2 of Article 5, transit and transshipment operations shall be conducted only after a transit/transshipment application has been declared to Customs at the place of departure and a transit/transshipment permit has been issued.Transit/transshipment applications can be submitted to Customs online or in writing. The categories and applicable scopes thereof are as follows:1. T1 Application: Applicable to transit operations.2. T2 Application: Applicable to transshipment operations other than MCC, sea-air transshipment, air-sea transshipment, and transshipment of ship stores (hereinafter referred to as general transshipment operations).3. T3 Application: Applicable to MCC transshipment operations.4. T4 Application: Applicable to ship stores transshipment operations.5. T6 Application: Applicable to sea-air transshipment operations.6. T7 Application: Applicable to air-sea transshipment operations.Transit/transshipment applications shall be declared to Customs by the transportation operator or freight forwarder. However, the following operations may be conducted by the designated operator:1. Where transit goods are transported to the Four Zones, the declaration may be made by the operator within the Four Zones.2. For the transshipment of ship stores, the declaration may be made by the transshipment applicant.
中文原文 轉運及轉口貨物通關管理辦法第4條
轉運及轉口作業除有第五條第一項或第二項規定情形外，應向起運地海關申報轉運申請書，並經核發轉運准單後，始得為之。
轉運申請書得以連線或書面向海關申報，其類別及適用範圍如下：
一、T1轉運申請書：適用於轉運作業。
二、T2轉運申請書：適用於除多國貨櫃（物）集併、海空聯運、空海聯運及船用品轉口外之轉口作業（以下簡稱一般轉口作業）。
三、T3轉運申請書：適用於多國貨櫃（物）集併轉口作業。
四、T4轉運申請書：適用於船用品轉口作業。
五、T6轉運申請書：適用於海空聯運轉口作業。
六、T7轉運申請書：適用於空海聯運轉口作業。
轉運申請書應由運輸業者或承攬業者向海關申報。
但下列作業得由指定業者為之：
一、轉運貨物運送至四區，得由所屬四區業者申報。
二、船用品轉口，得由轉口申請人申報。
轉運申請書得以連線或書面向海關申報，其類別及適用範圍如下：
一、T1轉運申請書：適用於轉運作業。
二、T2轉運申請書：適用於除多國貨櫃（物）集併、海空聯運、空海聯運及船用品轉口外之轉口作業（以下簡稱一般轉口作業）。
三、T3轉運申請書：適用於多國貨櫃（物）集併轉口作業。
四、T4轉運申請書：適用於船用品轉口作業。
五、T6轉運申請書：適用於海空聯運轉口作業。
六、T7轉運申請書：適用於空海聯運轉口作業。
轉運申請書應由運輸業者或承攬業者向海關申報。
但下列作業得由指定業者為之：
一、轉運貨物運送至四區，得由所屬四區業者申報。
二、船用品轉口，得由轉口申請人申報。