The captain of an import aircraft or the air carrier shall submit import cargo manifest to the Customs in accordance with the following regulations:
1. Within 2 hours before the arrival at the domestic airport, in case where the journey after aircraft’s take-off from the last on- and off-loading airport in foreign country is more than 4 hours;
2. Before the arrival at the domestic airport, in case where the journey after aircraft’s take-off from the last on- and off-loading airport in foreign country is equal to or less than 4 hours.
The airports (International Air Transport Association Airport Code) prescribed in the second subparagraph in the preceding paragraph shall be announced by Customs Administration.
Directions relating to the scope, implementation stages, or grace period etc., for the first paragraph shall be announced by Customs Administration.
When transmitting manifest, the captains or the carriers are not required to submit manifest in writing unless receiving written notification from Customs.
An import cargo manifest which includes consolidated shipment cargo can be filed by air forwarders, while the said consolidated shipment cargo shall be specified a house manifest with identical format to import cargo manifest shall also be declared.
After an aircraft has arrived at a domestic airport, the captain or the carrier shall produce and sign the following documents and submit to the Customs for declaration:
1. Arrival and transit passenger manifest;
2. Arrival and onboard service crew manifest; and
3. Unloading list with items’ material number or name and quantity of unsold tax-free merchandises, including tobacco and alcoholic drinks. If the unloaded items are sealed in the airplane trolleys and need no replenishment, the seal numbers could be declared to the customs instead of the list.
When an aircraft has arrived, the captain or the carrier shall prepare and sign the following documents for customs inspection:
1. Transit cargo manifest.
2. List of posts.
Online declaration for arrival and transit passenger manifest should be transmitted to the Customs before take-off. The implementation date shall be separately announced by Customs Administration.

The arrival and transit passenger manifest shall clearly state the followings:
1. Name;
2. Gender;
3. Nationality;
4. Date of birth;and
5. Entry permit, ID Number, alien resident certificate or passport number.
The arrival onboard service crew manifest shall clearly state the followings:
1. Name;
2. Gender;
3. Nationality;
4. Date of birth;
5. ID Number, Alien resident certificate or passport number; and
6. Job title.

The following aircrafts are exempted from submitting the documents mentioned in the preceding Article:
1. An aircraft approved by the competent civil aviation authority for only technical landing without loading or discharging cargo and departs before a prescribed time; or
2. An aircraft requires forced landing due to emergency.

An import cargo manifest shall clearly state the followings:
1. Aircraft nationality and owner company;
2. Date and flight number of arrival;
3. The number of bill of lading, including master and house, cargo name, quantity, weight and the number of unit load device listed in the bill of lading. The quantity of each item should be clearly stated if two or more items are consolidated in one package and also stated in the bill of lading;
4. Locations of loading and arrival; and
5. Cargo storage location.

Before an aircraft takes off and departs, the captain or the carrier shall submit and sign the following documents to the Customs for declaration:
1. Export cargo manifest;
2. Departure and transit passenger manifest unless the manifest is the same as the arrival and transit passenger manifest submitted upon arrival;
3. Departure onboard service crew manifest unless the manifest is the same as the crew manifest submitted upon arrival；and
4. Loading lists with material number or name and quantity of meals, beverages and alcoholic drinks which are frequently used and dedicated for international flights and tax-free merchandises, including tobacco and alcoholic drinks for sale onboard. However, the seal numbers, which were declared in accordance with the proviso in subparagraph 3, paragraph 6 of Article 71 and the seals are intact, could be declared instead.
Directions relating to the scope, implementation stages, or grace period etc., for submitting export cargo manifest prescribed in the first subparagraph mentioned above shall be announced by Customs Administration.
An export cargo manifest which includes consolidated shipment cargo can be filed by air forwarders, while the said consolidated shipment cargo shall be specified a house manifest with identical format to export cargo manifest shall also be declared.
When transmitting manifest, the captains or the carriers are not required to submit manifest in writing. However, they are required to submit that to the Customs within 10 days after receiving written notification.
Before aircraft departure, the captain or the carrier shall prepare and sign the list of posts for customs inspection.

A departure and transit passenger manifest shall clearly state the followings:
1. Name;
2. Gender;
3. Nationality;
4. Date of birth;and
5. Exit permit, ID number, alien resident certificate or passport number.
Departure onboard service crew manifest shall clearly state the followings:
1. Name;
2. Gender;
3. Nationality;
4. Date of birth;
5. ID Number, Alien resident certificate or passport number; and
6. Job title.

An export cargo manifest shall clearly state the followings:
1. Aircraft nationality and owner company;
2. Departure date and flight number;
3. The number of bill of lading, including master and house, cargo name, quantity, and weight listed in the bill of lading. The quantity of each item should be clearly stated if two or more items are consolidated in one package and also stated in the bill of lading; and
4. Destination.

Exporting or transited cargo shipped by airplane shall require a shipping order released and stamped by the Customs or a computer release note or a permit before loading and shipping.

For export goods which have already cleared the Customs and must be loaded onto the next flight of the same airline company or transferred to the aircraft of another airline company for shipment due to shortage of shipping space or flight cancellation or other reason, if the number of master shipping order has been changed, the concerned airline company shall verify the written application filed by the exporter. In addition, the application, along with original shipping order, shall be submitted by the exporter within a given deadline for the Customs approval. The transfer shall be monitored by the Customs official for export, and the Customs will modify the export declaration and related documentation afterward.
Declared and released export cargoes shall not be loaded after 30 days following the date of release.

Cargo onboard an aircraft shall be declared with the Customs for import/export in accordance with regulations. The air carrier shall discharge or load cargo in accordance with the import/export cargo manifest, and the Customs official may at its discretion randomly inspect and monitor the discharging and loading. This Paragraph shall also apply to transshipment from other aircraft or transit cargo.
The air carrier, from which import cargo is discharged and stored in a warehouse outside the airport restricted area, shall produce, and submit an application for air transportation special permit that is jointly signed by the operator of the said warehouse.
Cargo delivered by expedited courier shall be discharged and stored in the express cargo area, and declaration for the said cargo should be filed within the said area.