Where an Online Trader violates his/her contract with a through-Customs value-added network, or such contract is to be terminated or dissolved because of the user fees he/she owed is overdue, the through-Customs value-added network concerned shall notice Customs, at least 30 days before the date on which the contract is ended, to cancel the registration for online operation.
Where the violation referred to in the preceding paragraph is minor so that merely suspending, rather than terminating or dissolving, the contract is required, the through-Customs value-added network concerned shall notice Customs at least three days before the date on which the contract is suspended.

Where online operation of Customs clearance procedures is not available due to the failure of telecommunication service or computer system, the clearance procedures may nevertheless be carried out through manual operations and with hard copies of necessary documents. The above-mentioned through-Customs formalities and operational rules thereof shall be publicly announced by Customs.

Except otherwise provided in these Regulations, the provisions governing online Customs clearance procedures for online traders shall not be applicable to offline traders.

Online operation of Customs clearance procedures for import and export cargoes should be carried out pursuant to these Regulations, except otherwise prescribed in other special provisions applied to import cargoes, or to fresh animal or vegetable products which are approved to be examined and released alongside aircraft, and the through-Customs data pertaining to them are approved to be transmitted after their exportation.

The operating procedures and Customs Declaration Handbook for implementing these Regulations shall be established and publicly announced by Customs Administration, Ministry of Finance.

These Regulations shall become effective from the date of their proclamation.