Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 7
Transit and transshipment containers (cargo) shall be safely transported to locations designated by Customs by transport operators, freight forwarders, or designated operators in accordance with the particulars stated in the permits, instructions, or notices issued by Customs, and via the methods, routes, and time limits approved or designated by Customs. Transshipment containers (cargo) shall also be safely delivered to and received by the responsible person of the export means of transportation or their agent.The aforementioned transportation shall not be delayed, nor shall the nature or packaging of the containers (cargo) be altered, and the seals must not be broken. In the event of delays, interruptions, route changes, or changes to the means of transportation during transit due to accidents or force majeure, the transport operator, freight forwarder, or designated operator shall take precautionary measures to prevent cargo loss, and report the incident to the Customs Office located at the point of departure immediately.
中文原文 轉運及轉口貨物通關管理辦法第7條
轉運及轉口貨櫃(物)應由運輸業者、承攬業者或指定業者依海關核發之准單、指示及通知等記載事項,依海關核准方式或指定路線及時限,安全運送至海關指定地點;轉口貨櫃(物)並應安全送交出口運輸工具負責人或其代理人點收。
前項運送,不得遲延或變更貨櫃(物)性質或包裝,並不得破壞封條。
運送途中因事故、不可抗力而延誤或中斷運送或改變路線或改變運輸工具時,運輸業者、承攬業者或指定業者應採取預防措施避免貨櫃(物)外流,並應立即將其事由向起運地之海關報備。
前項運送,不得遲延或變更貨櫃(物)性質或包裝,並不得破壞封條。
運送途中因事故、不可抗力而延誤或中斷運送或改變路線或改變運輸工具時,運輸業者、承攬業者或指定業者應採取預防措施避免貨櫃(物)外流,並應立即將其事由向起運地之海關報備。