These Regulations are prescribed pursuant to Paragraph 3, Article 14 and Paragraph 3, Article 20 of the Customs Act.

(Annul)

When a transportation mean crosses the border, the manifests of the onboard cargos, luggage, articles, passengers, and service crews shall be submitted to the Customs according to these Regulations. However, such a declaration may be exempted if Customs obtains the data required through other agencies.

The term “transportation means” referred to in these Regulations shall mean modes used for sea, land, or air transportation, such as vessels, vehicles, or aircrafts.

The term “carrier” referred to in these Regulations shall mean a duly established and registered profit-seeking enterprise or its agency that engages in the business of transporting international passenger/cargo by transportation means.

The term “import/export” referred to in these Regulations shall mean a transportation mean carrying passenger/cargo passes through, arrives, or departs from an open seaport or airport or a land route checkpoint.

The term "responsible person" referred to in these Regulations shall mean the captain of a vessel or an airplane, the master of a train, or the controller of any other transportation means.

The import/export of military or official business transportation means by the Government or allied nations shall apply these regulations mutatis mutantis. However, customs clearance procedures and documentation required may be exempted by the Customs.