A carrier that engages in the business of transporting international passenger/cargo with its transportation means shall register at the Customs office upon the approval of its business by the competent transportation authority.
A carrier shall outfitted with computer and internet access equipment and conduct its business with internet connected computer or electronic data transmission unless otherwise specially approved by the Customs. The respective operation directions shall be provided and promulgated by the Customs.

A carrier shall submit the following documents to the Customs for registration application:
1. An application form, which shall clearly state the followings:
（1）Name, the uniform serial number of the company, and business address of the applicant Carrier;
（2）Business category of the applicant carrier(sea transport, land transport, or air transport);
（3）Organization type, scope of business, and capital amount; and
（4）Name, age, nationality, and address of the responsible person.
2. An inventory list of transportation means, stating their respective type, name, license, performance, payload, and nationality;
3. Registration documentation, along with its photocopy, issued by the competent transportation authority (the original will be returned immediately after verification); and
4. A written statement of compliance with these Regulations.

A carrier or its responsible person committing serious violation to the concerned Customs laws and being punished within the latest 3 years shall be denied registration. If the registration is completed, the registration shall be revoked and declared invalid starting from the date of the said revocation.
The serious violation to the concerned Customs laws and being punished within the latest 3 years mentioned above shall mean a record of smuggling within a period of three years prior to the registration date; or false import/export declaration that results in over TWD 500,000 of, either single amount or total amount in any or all offenses in tax evasion, over-rebated tax refund, or fixed-amount fine; or cargo confiscation with value in single amount or total amount over TWD 1,000,000, unless otherwise the said violation is proven to be a result of negligence of the enterprises concerned.

A carrier shall submit a guarantee deposit of TWD 50,000 to the Customs to complete the registration within a period of ten days from the date following the date which the registration is approved.
Upon receiving a notice of adjustment of the guarantee deposit amount issued by the Customs, a carrier shall claim or make up the shortfall within one month from the date following the date on which such notice is served.
In addition to cash, payment for the said guarantee deposit may be made with the followings:
1. Bonds issued by the government;
2. Time deposit certificates issued by a bank;
3. Time deposit certificates issued by a credit cooperative;
4. A one-year or more common trust certificate issued by a trust and investment company;
5. A guarantee provided by a financial institution; or
6. Any other property approved by the Ministry of Finance which is easy for sale and custody, and free from any dispute over proprietary rights.
The guarantee furnished in any of the forms specified in Subparagraphs（1）to（4）and （6）in the preceding paragraph shall be mortgaged or pledged to the Customs.

A registration certificate will be issued by the Customs to the carrier that completes the registration process. A rectification of the said certificate shall be made with the Customs every two years.
A re-issuance of the certificate shall be immediately applied for if lost.

A carrier shall first apply for registration change at the competent transportation authority and other concerned authorities and, if approved, complete registration certificate change and replace process at the respective Customs within thirty days from the date following the date of approval for the said registration change, in case of any of the followings:
1. Change of the responsible person;
2. Change of business organization or partner;
3. Change of address; or
4. Capital increase or decrease.

A carrier shall make copies of important provisions stipulated in the Customs Act, the Customs Anti-smuggling Act, the Statute for Punishment of Smuggling, and the regulations concerning cargo/passenger and the service staff of aircraft/vessel that enters or departs from the country, and distribute such copies to all respective responsible persons of transportation means, whereby these responsible persons may relay the said copies to the concerned service staff and passengers.

The responsible person and service staff of a transportation mean shall provide assistance and comply with the onboard inspection conducted by Customs officials on duty.

A carrier shall provide full cooperation and assistance in smuggling investigation conducted by the Customs.
A carrier being instructed by the Customs to forward Customs disposition to the service staff attached to a transportation mean owned by the said carrier shall be responsible for delivering the said documents within deadline to the recipient.

Prior to the import/export of a transportation mean, the responsible person of the said transportation mean shall monitor and supervise all department heads to pay attention to inspection; all illegal activities discovered, such as smuggling cargo or service staff carrying contrabands, prohibited objects or gold, silver, or cash exceeding the limit, shall be immediately reported to the local Customs and the discovered objects shall be turned over to the said authority.

A carrier shall have sufficient personnel on site to handle the matters of loading cargoes onto or unloading cargoes from a transportation mean for import/export.
The personnel mentioned in the preceding paragraph shall be subject to the legitimate instructions given by the Customs officials.

All the personnel hired by a carrier to handle customs import/export declaration and clearance of transportation means shall be familiar with the concerned Customs regulations and procedures; the respective employer shall be jointly responsible for all consequences arising from the said personnel’s behaviors pertaining to the Customs.

A carrier shall properly safeguard the original customs clearance documentations or reserve the copies of the said documentations or electronic data, and keep the archive in categories of the name, flight/voyage, date, and nature of the document of the respective transportation means for five years.
Customs may from time to time audit or access the documentation or electronic data prescribed in the preceding paragraph as well as the accounting books, receipts, and concerned information that a carrier shall have in place as required by laws and the carriers shall not refuse.

A carrier shall be responsible for making all payments arising from all taxes, dues or fines. The Customs may directly deduct any past due payment from the guarantee deposit provided by the respective carrier if the said carrier fails to make the payment in time, and the carrier shall be responsible still to pay for any balance if the guarantee deposit amount is insufficient to cover the said payment.
If a deduction from guarantee deposit mentioned in the preceding paragraph is made, the respective carrier shall replenish the guarantee deposit within one month from the date following the date of replenishment notice issued by the Customs.

A carrier shall advise the Customs immediately in case of business suspension, revocation, or cessation of agency authorization, and shall be still responsible for any balance of duties, fine, or other fees after deduction from guarantee deposit.

A carrier having its subsidiary established in the jurisdiction of a branch of the Customs shall comply with these Regulations and complete registration at the said branch.

A carrier should not commit fraudulence, fabrication, or other illegal acts on the report, declaration, cargo manifest, transshipment application form, export container/cargo loading list, bill of lading, shipping order or booking notes when declaring import or clearance for transportation means.

Information stated on a cargo manifest in writing may not be erased or altered. Should corrections are required, cross out the original information and replace with correct information. Any correction shall require signature/seal stamp affixed on the side by the responsible person of the respective transportation mean or the transportation firm which is entrusted by such responsible person.

Unless otherwise special condition approved by the Customs, cargos carried by a transportation mean not included in the cargo manifest, or inconsistencies found between the manifest and reality, may be corrected at the Customs with justifiable reason within the deadlines specified below:
1. Import cargo manifest:
(1) Online declaration:
a. By sea:
(a) Within 72 hours after arrival, for declaration made in accordance with Article 37-1.
(b) Within 48 hours after arrival, for declaration failed to be filed within the time slot set forth in Article 37-1.
b. By air:
(a) Within 72 hours after arrival, for declaration made in accordance with Article 71.
(b) Within 48 hours after arrival, for declaration failed to be filed within the time slot set forth in Article 71.
(2) Within 24 hours after declaration, for declaration not made online.
2. Export cargo manifest:
(1) Within 24 hours after an online declaration applicant having received an inconsistent manifest list or a message of inconsistent manifest made by the Customs.
(2) Within 24 hours after the take-off of an aircraft or customs clearance of a vessel for non online declaration applicants.
The application for correction will not exempt the applicant from penalty if the Customs discovers or receives report of any smuggling mentioned in the preceding paragraph.

The responsible person of a transportation mean may be ordered by the Customs to explain in details if the Customs finds shortage of onboard cargo from the import cargo manifest. If necessary, the Customs may order the responsible person to produce and sign a written statement that explains and describes loading shortage or location and time of midway offloading and present written proof.

The responsible person of a transportation mean or the carrier shall produce a detailed report on any short-discharged or over-discharged from the transportation mean that carries import cargo to the Customs. However, if the said cargo is delivered by express delivery or consolidated containers and listed on the house manifest of forwarder, Regulations Governing the Customs Management of Freight Forwarders shall prevail.
Unless there is an approval from the Customs, the deadline to produce the said report is as below:
1. For sea shipping container (cargo):
(1) where the discharged cargo is stored at the facility supervised by the Customs:
a. For containerized cargo: within 3 days from the date following the date of the goods been discharged from the container.
b. For full container and empty container prepared by the shipper: within 1 day from the date following the date of offloading finishes.
c. For non-containerized cargo: within 7 days from the date next to the date of storing finishes.
(2) For alongside delivery:
a. For full container and empty container prepared by the shipper: within 1 day from the date following the date of offloading finishes.
b. For non-containerized cargo: within 7 days from the date following the date of offloading finishes.
(3) For express delivery cargo: within 1 day following the date of warehouse check- in.
2. For air shipping container (cargo):
(1) For general cargo: within 3 days from the date following the date of warehouse check-in finishes.
(2) For express delivery cargo: within 1 day from the date following the date of warehouse check-in finishes.
(3) For cargo examined and released alongside an aircraft: When warehouse check-in finishes.
Report of short-discharged or over-discharged at places supervised by the Customs shall be first submitted to the competent warehouse authority of the Customs for scrutinizing warehouse check-in data, and, if no error is found and attestation is granted, the said report should be submitted to the manifest authority of the Customs for acknowledgement. Revocation or correction, if needed, shall be filed within 3 days after the date following the date on which the said report of short-discharged or over-discharged has been submitted to the Customs.
Over-discharged cargo to be returned or transshipped for export shall require approval from the Customs within the deadline provided by Paragraph 1 of Article 62 of the Customs Act, filed by the reporter, and filing transshipment application with the Customs for returned back to foreign country or transshipped for export by following the normal procedure for transshipment cargoes.

A carrier shall ship the container and/or cargo listed on the import cargo Manifest with the transportation mean owned by the same carrier in accordance with the given instructions prescribed in the discharge permit, special permit, transshipment permit and operation instruction notice issued by the Customs and with the mean of shipping approved by the Customs and, unless approved by the Customs due to specific conditions, deliver the cargo safely to the location designated by the Customs within 7 days from the date following the date on which the cargo is discharged from a vessel at the dock or 24 hours after the cargo is discharged from an aircraft. The consigned export (transshipment) container (cargo) shall be delivered in accordance with the given instructions prescribed in the Export Cargo Release Notice (Transshipment Permit) and operation instruction notice, and transported with the transportation mean approved by the Customs. The carrier shall be responsible to deliver the cargo safely to the responsible person in charge of the transportation mean or agent for checking and acceptance and ship out for export. The carrier shall comply with any route/line or time limit stipulated by the Customs.
Delay of the delivery mentioned in above or changing the nature or packaging of the cargo is not allowed, and the official seal shall not be tampered. In case of delay or interruption of shipment, route/line change, or transportation mean change due to accident or force majeure, the carrier shall adopt precautious measure to prevent cargo loss, and report the incident to the field Customs located at the port of departure immediately.
The documentation and operation directives governing the shipment control of the container (cargo) mentioned in Paragraph 1 shall be provided and promulgated by the Customs.
The container (cargo) mentioned in Paragraph 1 may be examined as the Customs deems necessary and transported under the Customs’ escort personnel. The said escorted transportation may be exempted provided that a bond equivalent to payable tax and fee is deposited by the respective carrier and the container (cargo) is officially sealed by Customs’ mechanical seal or self-prepared seals approved by the Customs.
Forwarders applying for affixing an E-seal on a container (cargo) prescribed in Paragraph 1 to replace the escort shall comply with provisions on the E-seal distribution, sealing, reading and checking and other related operations.

The cargo handling equipment being shipped by a transportation mean into the country used to discharge, relocate, or protect the cargoes on board, and exported abroad with the original transportation mean, if it is necessary that the equipment be operated on shore, shall first obtain approval and permit from the Customs.

(Annul)

(Annul)

Subject to Regulations Governing the Approval and Management of Using Self-prepared Seals by Relevant Stakeholders, a sea carrier may affix self-prepared seals on the containers it is consigned with.