The duty-payer shall declare imported good to Customs within fifteen days following the arrival date of the transportation means carrying such goods.
Exporters shall declare exported goods to Customs within the prescribed period, before the clearance or departure of the transportation means carrying such goods. Regulations governing the declaration, examination and release of exported goods shall be prescribed by the Ministry of Finance.
Goods referred to in the preceding two paragraphs may be proceeded with pre-entry declaration prior to importation or exportation. Regulations governing the pre-entry declaration of goods shall be prescribed by the Ministry of Finance.

Upon declaration of importation, an import declaration form shall be filled out and submitted along with a bill of invoice, packing list and relevant documents required for importation.
Upon declaration of exportation, an export declaration form shall be filled out and submitted along with loading lists, booking notes, packing list, as well as export permits and relevant documents required for exportation.
The packing list, import/export permits and relevant documents required for examination referred to in the preceding two paragraphs may be supplemented prior to the release.
Where the documents referred to in the preceding paragraph are not supplemented within two months commencing from the date following the issuance of notice by the Customs, the imports/exports shall be returned/withdrawn within a given time limit, and in addition there into, if any violation of law is involved, the case shall be handled in accordance with the relevant law. Where the duty-payer/exporter of goods declares to abandon the goods in written form or fails to return/withdraw the goods within the prescribed period, the provision of Article 96 shall govern or apply mutatis mutandis.
The duty-payer or exporter may submitted along with required supporting documents to file an application with Customs to correct the declaration forms referred to in the first and the Paragraphs.
Regulations governing the items, time limit, reference for audit and required evidential documents for the applications referred to in the preceding three paragraphs and other relevant formalities shall be prescribed by the Ministry of Finance.

To expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declaration matters filed by the duty-payer, then scrutinizing declaration after release. Except for the duty-payer or related person who has been notified that the imports will be subject to a post-clearance audit, in accordance with Article 13, Customs shall notify the duty-payer of any refundable or recoverable duty found within six months following the date of release. After the expiry of this prescribed period the payment of duty originally made shall be considered final.
For imported goods which are not examined and released with payment of duty under the provisions of the preceding paragraph, and for which Customs is unable to determine immediately the amount of duty payable, Customs may, at the request of the duty-payer, examine and release the goods by allowing the duty-payer to submit documents required for scrutiny and pay an appropriate deposit. Customs shall then conduct ratification and determine the amount of duty payable within six months following the date of release, failing which the customs value declared by the duty-payer shall be accepted as the basis for determining the amount of customs duty payable.
Under any of the following circumstances, the imported goods shall not be released with payment of duty under the provisions of Paragraph One. However, Customs may, at the request of the duty-payer, examine and release the goods by allowing him or her to pay an appropriate deposit and complete customs formalities within a prescribed period. The deposit shall be confiscated if the duty-payer fails to complete the formalities prior to expiry of the prescribed period:
(1) Where the duty-payer fails to file relevant certificates for reduction of or exemption from customs duty in time but submission of them will follow.
(2) Where the duty-payer fails to apply for the issuance of an import permit in time but there is a necessity for him or her to apply for clearance and prompt delivery of the imported goods. However, this shall only apply to imported goods for which the importation is permitted.
(3) Where Customs considers it necessary to examine and release the imported goods on payment of a deposit.
For the imports subject to reduction of or exemption from duty, if application is not filed for payment of deposit in accordance with Subparagraph 1 of the preceding paragraph but duty is paid, the duty-payer may before the goods are released or, within four months after the goods are released, submit the related evidential documents for reduction of or exemption from Customs duty for correction and duty refund.

After certifying the status as an Authorized Economic Operators (hereinafter as AEOs) to duty-payers, exporters and supply chain enterprises, Customs may provide preferential measures for goods imported or exported by the AEOs.
The goods listed in specific declaration forms filed by the duty-payers or exporters certified as AEOs referred to in preceding paragraph can be released prior to payment of duties and the duty-payers or exporters can complete consolidated payment of duties for the released goods on monthly basis, provided the duty-payers or exporters provide an appropriate deposit or an affidavit to Customs.
Regulations governing the qualification requirements for application of certification , application procedures, categories of AEOs, sectors of supply chain enterprises, preferential measures, conditions for suspension or repeal of the status of AEOs and application of preferential measures, the specific declaration, methods of guarantee, conditions for the application of providing an affidavit, methods of payment of duties , and other required matters referred to the preceding two paragraphs shall be prescribed by the Ministry of Finance.

The responsible person of any means of transportation for passengers or cargo, or the transportation firm, shall report to Customs the manifest, list of passengers and crews, and other relevant documents required for importation & exportation upon the arrival of the transportation means or prior to its departure abroad.
The term "responsible person" referred to in the preceding paragraph refers to the captain of a vessel or an airplane, the master of a train, or the controller of any other transport means.
The owner of the transport conducting business referred to in Paragraph One shall register with Customs and pay a deposit. Regulations governing customs clearance of transport, operation of transportation and customs procedure for the responsible person and the transportation firm, the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals and all other required matters for the owner of transport shall be prescribed by the Ministry of Finance.

If a registered freight forwarder undertakes to forward cargos carried by transports in the preceding Article, the manifest may be submitted to Customs by the registered freight forwarder. Customs declaration for transshipment and transited goods may also be filed by the registered freight forwarder.
The registered freight forwarder referred to in preceding Paragraph shall register with Customs with a deposit. Regulations governing the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals, customs procedure and all other required matters shall be prescribed by the Ministry of Finance.

Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for an advance tariff classification ruling of the goods and Customs shall reply in writing.
Upon any changes an advance ruling on tariff classification referred to in the preceding paragraph, Customs shall state the reason to the duty-payer or the duty-payer’s agent in written form. If the duty-payer or the duty-payer’s agent is able to prove that a contract has been entered into, the transaction has been conducted according to the contract and the change in tariff classification will cause loss, the duty-payer or the duty-payer’s agent may apply for an extension of the period of the validity of the ruling, but such an extension shall not exceed ninety days. In the case where change an advance ruling on tariff classification change involves import regulations, the imported goods shall be subject to the import regulations in effect at the time of importation.
If the duty-payer or the duty-payer’s agent is dissatisfied with the advance tariff classification ruling issued by Customs, he or she may apply to Customs Administration, Ministry of Finance for a review prior to the importation of the goods. Customs Administration, Ministry of Finance shall then deal with the case in an appropriate manner except with a valid reason.
Regulations governing the application procedure for the advance ruling, required documents, time limit for reply by Customs referred to in paragraph 1and the review procedure of the preceding paragraph shall be prescribed by the Ministry of Finance.

Declaration, duty payment and the relevant customs formalities for goods clearance may be entrusted to a customs broker. The respective broker shall assign certified employees to be responsible to examined and endorsed. A customs declaration from a customs broker shall be examined and endorsed by its responsibly certified employees.
The customs broker under the preceding paragraph shall be approved by Customs before company or business registration, and apply to Customs for the license of customs broker along with the relevant documents after registration.
The regulations governing customs broker’s capital requirements, qualifications, conditions, and duties of the responsible person, the manager, and responsibly certified employee, application procedure for approval, registration and any registration changes, certificate application, renewals and repeal, operation of customs declaration and any other required matters shall be prescribed by the Ministry of Finance.

With imported, exported or transited goods, Customs may examine or exempt examination either by authorization or by application. Customs may, if necessary, withdraw samples. The quantity of the samples withdrawn shall be limited to the technically required quantity for examination.
The method, time and location of the examination and samples withdrawal, and the scope of exemption from examination referred to in the preceding paragraph shall be prescribed by the Ministry of Finance.
When the imported or exported goods are examined pursuant to Paragraph One, it shall be the responsibility of the duty-payer or the exporter to attend to the transportation, unpacking or the opening of the cases, as well as the restoration of such packages to their original form or condition, with all expenses thus incurred being borne by him her. For transited goods, the responsibility shall be burden by the transportation firm or freight forwarder.

The time and place of loading and unloading of all imported and exported goods shall be designated by Customs. In the case that the goods are of a perishable or dangerous nature, or with any special reason approved by Customs, such loading and unloading will not be subject to time and place limitations.

The imported goods which are not released by Customs, the exported goods which have been examined and sealed by Customs and/or the goods which are required to be controlled by Customs may, at the time at which application is made for such goods to be transported within the territory of the Republic of China, be approved by Customs to be transported via means of bonded transportation.
The transportation designated by Customs for bonded goods shall install real time tracking system. An On-Board Device (OBD) seal, the function of real time tracking system and the submission of digital data to Customs-designated platform are all required when goods prescribed in the preceding paragraph are carried by the transportation.
The firm of the means of bonded transportation referred to in the Paragraph 1 shall register with Customs and pay a deposit. Regulations governing the qualifications, conditions, amount and type of deposit, application procedure, registration and any registration changes, certificate application and renewals, management and use of means of bonded transportation, designation of bonded transportation referred to in the preceding paragraph, real time tracking system specification and installation, sealing and unsealing process of On-Board Device seal, maintaining the real time tracking system functional, digital data transmission and any other required matters shall be prescribed by the Ministry of Finance.

Imported or exported goods not released by Customs may be temporarily stored in a warehouse or in a container yard.
The firm operating the warehouse or container yard shall register with Customs and pay a deposit. Regulations governing qualifications, conditions, amount and type of deposit, application procedure, registration and any registration changes, certificate application, renewals and repeal, storage, movement, clearance and management of goods and containers, and any other required matters shall be prescribed by the Ministry of Finance.

With regards to the warehouse, container yard, bonded warehouse and/or logistics center registered in accordance with this Act, and other business designated by Customs, matters which were originally supervised and controlled by Customs may be managed autonomously by such a firm after obtaining approval from Customs by way of authorization or application. The autonomously managed firms after obtaining approval from Customs shall employ agents to deal with autonomous matters.
The Customs shall audit the autonomously managed firm on a regular or irregular basis.
Regulations regarding obligatory matters of autonomous management and the conditions, approval, repeal of the firms and the qualifications, missions, number of agents and any other required matters referred to in Paragraph 1 shall be prescribed by the Ministry of Finance.

To expedite customs clearance, express consignments and postal parcels may proceed at a specific place.
Regulations governing the conditions and location of the establishment, classes of the express consignments, qualifications of operators, the conditions, distinction and declaration of goods, sorting, clearance procedures and any other required matters shall be prescribed by the Ministry of Finance.
Regulations governing the location of the establishment, amount of value and conditions subject to declaration, claim, examination, release and other clearance procedures regarding the postal parcels referred to in Paragraph One and any other required matters shall be prescribed by the Ministry of Finance.

Customs shall follow the Rules of Origin on Imported Goods, when determining the origin of imported goods. If necessary, Customs may request the duty-payer to provide the relevant certificate of origin. Should any dispute arise during the process of determination, the duty-payer may request the competent authority in relation to such goods or professional organization to provide assistance for the determination at the expense of the duty-payer.
The Rules of Origin on Imported Goods shall be prescribed by the Ministry of Finance together with the Ministry of Economic Affairs.
Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for an advance origin ruling of a specific imported goods and Customs shall reply in writing.
If the duty-payer or the duty-payer’s agent is dissatisfied with the advance origin ruling issued by Customs, he or she may apply to Customs for a review prior to the importation of the goods.
Regulations governing the application procedure for the advance ruling, required documents, time limit for reply by Customs referred to in paragraph 3and the review procedure of the preceding paragraph shall be prescribed by the Ministry of Finance.

To ensure the security of goods, Customs may affix seals to means of bonded transportation, means of transportation approved by Customs and sea shipping containers discharged at the docks.
With Customs approval, the following firms may affix self-prepared seals to sea shipping containers or means of transportation mentioned in the preceding paragraph:
(1) Sea shipping containers carried by enterprises having registered with Customs and operating the business of transportation or freight forwarder, whose means of transportation are vessels.
(2) Private means of bonded transportation owned by warehouse which is authorized by Customs for autonomous management and which is located in air cargo terminals outside the airport control zones.
(3) Sea shipping containers or means of bonded transportation or means of transportation approved by Customs exiting logistics centers operated by firms which are authorized by Customs for autonomous management.
(4) Sea transshipment containers entering or exiting Inland Container Terminal having registered with Customs.
The Seal referred to in the two preceding paragraphs means a device marked with a unique identifier and designed to facilitate Customs verification and to ensure the security of goods.
Regulations governing the qualification requirements for the application for the usage of self-prepared seals, including certification, conditions, procedures, categories of self-prepared seals, validation criteria, scope of usage, re-issuance, management, repeal and re-application of the approval and all other required matters for firms referred to in Paragraph Two shall be prescribed by the Ministry of Finance.