Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 5
Where transit operations conform to any of the following circumstances, the declaration of a T1 Application shall be exempted:1. Where goods are transited to the place of discharge designated in the import cargo manifest.2. For maritime containerized cargo that has been devanned and put into storage, where the goods are transited to one of the Four Zones within the same Customs jurisdiction upon approval by Customs by document or message.3. For air cargo, where the goods are transited to one of the Four Zones within the same controlled area upon approval by Customs by document or message.Where general transshipment operations conform to any of the following circumstances, the declaration of a T2 Application shall be exempted:1. For air transshipment goods: Transshipment within the same Customs jurisdiction.2. For maritime transshipment goods: Transshipment within the same Customs jurisdiction, where the transport operator has applied and committed to the following matters, and Customs has reviewed and registered an exemption remark in the Advance Cargo Clearance System: (1) Comply with the advance import cargo manifest. (2) Comply with the advance export vessel loading list. (3) Truthfully declare the description of goods in the import and export cargo manifests.The provisions of the preceding paragraph shall not apply to the transshipment operations of over-discharged cargo.Where a maritime transport operator fails to comply with the commitments specified in Subparagraph 2 of Paragraph 2, Customs may cancel its registered exemption remark; the said transport operator shall not reapply to Customs for the registration of an exemption remark within one month from the day following the cancellation.
中文原文 轉運及轉口貨物通關管理辦法第5條
轉運作業符合下列情形之一者，免申報T1轉運申請書：
一、轉運至進口貨物艙單所載之卸存地。
二、海運合裝貨櫃經拆櫃進倉之貨物，經海關核准以其他文件或訊息轉運至同一關區之四區。
三、空運貨物經海關核准以其他文件或訊息轉運至同一管制區之四區。
一般轉口作業符合下列情形之一者，免申報T2轉運申請書：
一、空運轉口貨物：同關區轉口。
二、海運轉口貨物：同關區轉口，經運輸業者申請並承諾下列事項，由海關審核並於預報貨物資訊系統登錄免申報註記：
（一）配合預報進口貨物艙單。
（二）配合預報出口裝船清表。
（三）詳實申報進出口貨物艙單之貨物名稱。
溢卸貨物之轉口作業，不適用前項規定。
海運運輸業者未遵守第二項第二款承諾事項者，海關得註銷其登錄註記，該運輸業者自註銷之翌日起一個月內，不得向海關重新申請登錄免申報註記。
一、轉運至進口貨物艙單所載之卸存地。
二、海運合裝貨櫃經拆櫃進倉之貨物，經海關核准以其他文件或訊息轉運至同一關區之四區。
三、空運貨物經海關核准以其他文件或訊息轉運至同一管制區之四區。
一般轉口作業符合下列情形之一者，免申報T2轉運申請書：
一、空運轉口貨物：同關區轉口。
二、海運轉口貨物：同關區轉口，經運輸業者申請並承諾下列事項，由海關審核並於預報貨物資訊系統登錄免申報註記：
（一）配合預報進口貨物艙單。
（二）配合預報出口裝船清表。
（三）詳實申報進出口貨物艙單之貨物名稱。
溢卸貨物之轉口作業，不適用前項規定。
海運運輸業者未遵守第二項第二款承諾事項者，海關得註銷其登錄註記，該運輸業者自註銷之翌日起一個月內，不得向海關重新申請登錄免申報註記。