Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 9
Where the transshipment container (cargo) is transported via land transport through areas outside the controlled areas of ports or airports, the transport operator, freight forwarder, or ship stores transshipment applicant shall apply to Customs for escorted transportation by Customs personnel, or for approval to carry the cargo with electronic seals affixed. However, containers (cargo) containing weapons, ammunition, or those deemed necessary by Customs must be escorted by Customs personnel.For transshipment containers (cargo) that may be transported with electronic seals affixed pursuant to the preceding paragraph, if they fall under any of the following circumstances, they may be transported with other Customs seals or self-provided seals approved by Customs affixed:1. The container has been opened and inspected by Customs and found to matchthe import cargo manifest, or no abnormalities were found through non-intrusive/instrument inspection.2. Relevant documents stating the name, quantity, and value of thetransshipment container (cargo) have been submitted to Customs and approved upon review.3. The container (cargo) is transported or forwarded by a transport operator,freight forwarder, or ship stores transshipment applicant who is recognized by Customs as low-risk, has signed a strategic alliance with Customs, or is certified as an Authorized Economic Operator (AEO).The following transshipment containers (cargo) shall be subject to an application to Customs for escorted transportation by Customs personnel or for approval to carry the cargo with electronic seals affixed, and the provisions of the preceding paragraph shall not apply:1. Tobacco, alcohol, or narcotics.2. Transshipment container (cargo) imported by sea that are transported to an inland container terminal or warehouse, or transported via land transport to another port for export by sea.3. Agricultural products and food items produced in the Mainland Area that are not permitted for import.
中文原文 轉運及轉口貨物通關管理辦法第9條
轉口貨櫃（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、承攬業者或船用品轉口申請人應向海關申請派員押運或核准加封電子封條載運。
但武器、彈藥或海關認有必要之貨櫃（物），限由海關押運。
前項得以加封電子封條載運之轉口貨櫃（物），屬下列情形之一者，得以加封其他海關封條或經海關核准之自備封條載運：
一、經海關開櫃查核貨物與進口貨物艙單相符，或儀器檢查無異狀。
二、提供轉口貨櫃（物）名稱、數量及其價格之相關文件供海關審核許可。
三、經海關認定為低危險群、經與海關簽訂策略聯盟或經認證為安全認證優質企業之運輸業者、承攬業者或船用品轉口申請人所載運或承攬之貨櫃（物）。
下列轉口貨櫃（物）應向海關申請派員押運或核准加封電子封條載運，不適用前項規定：
一、菸、酒或麻醉藥品。
二、海運進口經運送至內陸集散站、貨棧或以內陸運輸方式運送至其他港口辦理海運出口之轉口貨櫃（物）。
三、未開放准許進口大陸地區產製之農產品及食品。
但武器、彈藥或海關認有必要之貨櫃（物），限由海關押運。
前項得以加封電子封條載運之轉口貨櫃（物），屬下列情形之一者，得以加封其他海關封條或經海關核准之自備封條載運：
一、經海關開櫃查核貨物與進口貨物艙單相符，或儀器檢查無異狀。
二、提供轉口貨櫃（物）名稱、數量及其價格之相關文件供海關審核許可。
三、經海關認定為低危險群、經與海關簽訂策略聯盟或經認證為安全認證優質企業之運輸業者、承攬業者或船用品轉口申請人所載運或承攬之貨櫃（物）。
下列轉口貨櫃（物）應向海關申請派員押運或核准加封電子封條載運，不適用前項規定：
一、菸、酒或麻醉藥品。
二、海運進口經運送至內陸集散站、貨棧或以內陸運輸方式運送至其他港口辦理海運出口之轉口貨櫃（物）。
三、未開放准許進口大陸地區產製之農產品及食品。