Online declarations of online traders in accordance with the first subparagraph of Article 7, declaration information shall be deemed as having been made to Customs when transmitted to CPT Single Window and recorded onto its computer files. Notices of determinations from Customs shall be presumed as having been received by the online traders concerned when recorded in the Clearance Database in Customs computers. Online declarations of online traders in accordance with the second subparagraph of Article 7, declaration information shall be deemed as having been made to Customs when transmitted to a through-Clearance value-added network and recorded onto its computer files. Notices of determinations from Customs shall be presumed as having been received by the online traders concerned when transmitted to CPT Single Window and recorded onto its computer files. Subsequent matters after the notifications of above-mentioned Customs determinations shall be dealt with pursuant to relevant provisions of the Act.
Where there are discrepancies between an online and offline declaration in determining the date such a declaration is made, which in turn effect whether a specific Customs Act or regulation shall be applicable, the date most favorable to the online declaration shall apply.
For a declaration or notice which has been transmitted to a through-Clearance value-added network in accordance with the second subparagraph of Article 7 pursuant to the first paragraph, the trader or Customs concerned shall be entitled to ask the operator of that value-added network to provide a proof on the transmission time and contents of such declaration or notice, and the latter may not reject the request.
The respective cut-off time for accepting online and offline declarations shall be established and publicly announced by Customs.

Where the manifest of import cargoes carried by an aircraft or vessel has been online transmitted to Customs before its arrival, the duty-payers concerned may make online declarations by way of electronic data transmission prior to the importation so as to enjoy expedited Customs clearance procedures. Operational rules for the above-mentioned practice shall be established and publicly announced by Customs.

The online transmission of import or export declarations, manifests or other through-Customs documents made by online traders shall be based on the original commercial invoices, delivery orders, and other relevant documents, and include accurate commodity descriptions, tariff codes, or other information as provided for in Customs legislation.

(Deleted)

Any online declaration shall be checked by Customs computer system and may be selected for further cargo examination. The declaration and cargoes it covers shall be cleared through following modes:
(1) Channel one (C1): cargoes released without the review of written documents or physical examination;
(2) Channel two (C2): only the review of written documents is required prior to the release of cargoes; or
(3) Channel three (C3): both the review of written documents and physical examination are required prior to the release of cargoes.

For cargoes eligible to be released through C1 in accordance with the preceding Article, Customs shall, after the payment of the duty and charge, make online determinations of release to the Customs broker and the firm operating a warehouse or container yard concerned. A claim for released cargoes made from a Customs broker to the operator of a warehouse or in a container yard shall be supported by a notice of release sent from Customs computer system, together with relevant certificates. All documents pertaining to each Customs declaration shall be kept within the prescribed period governing the Acts by the responsible Customs broker. Where necessary, Customs may request the responsible Customs broker to submit documents pertaining to a Customs declaration. Within three days following the date on which the above-mentioned request is received, the responsible Customs broker shall submit all the documents to Customs
Where cargoes covered by a Customs declaration have been specified for going through C2, the responsible Customs broker shall submit a hard copy of the declaration and relevant documents for further review by the end of office hours of the day after the date of receiving the online determinations from Customs. However, the documents eligible to be submitted in soft copy by Customs announcement could be submitted by way of online declarations instead of filing paper documentation.
Where cargoes covered by a Customs declaration have been specified for going through C3, the responsible Customs broker the responsible Customs broker shall submit a hard copy of the declaration and relevant documents for carrying out physical examination by the end of office hours of the day after the date of receiving the online determinations from Customs. To facilitate the examination, Customs may also notice the firm operating a warehouse or container yard at which the cargoes are placed. However, the documents eligible to be submitted in soft copy by Customs announcement could be submitted by way of online declarations instead of filing paper documentation.
The provisions relating to operations of the payment of duty and charge, as well as the release and claim for cargoes as provided for in paragraph 1 shall also apply to cargoes referred to in the preceding two paragraphs. Nevertheless, where documents pertaining to cargoes specified for further review have been sent to Customs by way of online declarations, and they are then identified as accurate and thus written off by Customs computer, subsequent submission of their written forms may be exempted.

A duty-payer who has made an online Customs declaration may, upon his/her choice, pay the duty and charge, bond, or other fees due by way of:
(1) online fund transfer;
(2) post-release payment, accompanied by a guarantee as provided for in the Regulations Governing the Implementation of Post-release Duty Payment Procedures for Import Goods.
(3) electronic remittance, sent from an online financial institution appointed by the contracted bank to the National Treasury or Customs account; or
(4) over-the-counter cash transaction, paid to the branch office of the bank entrusted by National Treasury.
Where necessary, Customs may put restrictions on or make adjustments of the qualifications of duty-payers, the opening date of operation, or other matters related to the availability of the ways of payment as prescribed in paragraph 1(1) and 1(2).
Where a duty-payer referred to in paragraph 1 has chosen one of the ways of payment prescribed in paragraph 1(2) to 1(4), he/she shall print out the duty memo or fees memo, according to the amount determined and online noticed by Customs, as a certificate for carrying out the payment of duty and charge, bond, or other fees.
After receiving the payment confirmation advice from an online financial institution, Customs may, instead of conducting manual verification of the receipt of the duty or fees memo concerned, use its computer system to make automatic check and, if no discrepancy have been found, send out the notice of release.

The offline trader who requests Customs to key-in data on a written Customs declarations, manifests or other through-Customs documents on his/her behalf shall be charged with a fee pursuant to the Rules Governing the Collection of Customs Fees.
Notwithstanding the preceding paragraph, a Customs broker may be granted to provide Customs with a carrier medium, instead of manual key-in, to facilitate data transmission before his/her online operation has been put into practice. The above-mentioned measure may only be carried out for a period of no longer than six months except an application of its extension has been approved.
The online trader who requests Customs to key-in written Customs declarations, manifests or other through-Customs documents on his/her behalf shall be charged with a fee pursuant to the Rules Governing the Collection of Customs Fees, except its waiver has been justified and approved by Customs.

A through-Customs value-added network and CPT Single Window shall keep all electronic Customs declaration and relevant files recorded by its computer for at least five years following the date on which the cargoes concerned are released, and may destroy them afterward.
A through-Customs value-added network shall keep all manifest and shipping bills for export files recorded by its computer for at least five years following the date on which the cargoes concerned are released and, except otherwise agreed by the stakeholders, may destroy them afterward.