The term " the arrival date of the transportation means " referred to in Article 2, Subparagraph 1,of the Enforcement Rules and Article 16, Paragraph 1 and Article 62, Paragraph 1, of the Act shall refer to:
1. For sea cargo, the date on which the vessel arrives at the port of entry and files the import manifest with Customs;
2. For air cargo, the date on which the plane arrives at the airport and files the import manifest with Customs;
3. For mailed goods, the date on which the post office mails a parcel claim notice or affixes a postage stamp to the parcel delivery order; or
4. For transshipment goods, the date on which the means of transportation carrying the imported goods first arrives at the port of discharge and files the import manifest with Customs.

The term "relevant documents required for importation " referred to in Article 17, Paragraph 1, of the Act shall denote the following documents:
1. The import permit and the certificate of origin which must be submitted for examination in accordance with relevant laws and regulations.
2. The catalog, instruction manual, leaflet or drawings which must be required for Customs examination and valuation.
3. Relevant certificates required by competent authorities for Customs examination on behalf of the competent authorities.
4. Other certificates required by Customs.
Imported goods which are in bulk or in large quantity or uniform packing may be exempted from submitting a packing list pursuant to Article 17, Paragraph 1, of the Act.

The amount of an appropriate deposit referred to in Article 18, Paragraph 2, of the Act shall be either the amount equivalent to the Customs duty payable on the imported goods as calculated under the applicable tariff number or the value tentatively assessed by Customs.
The amount of an appropriate deposit referred to in Article 18, Paragraph 3, of the Act shall be calculated in accordance with the following provisions:
1. Where the duty-payer fails to submit the relevant certificates for deduction or exemption from Customs duty in time but will submit those follow-up, it shall be the full amount of Customs duty payable.
2. Where the imported goods fall under the scope of import-permissible items, and the duty-payer fails to apply for issuance of an import permit in time and it is necessary for him/her to apply for clearance and prompt delivery, it shall be the amount equivalent to the Customs value thereof assessed by Customs.
3. Where Customs considers it necessary to examine and release imported goods in advance against the payment of a deposit, it shall be the amount determined by Customs.

Where the deposit paid by a duty-payer in accordance with Article 18, Paragraph 3, of the Act is confiscated owing to his/her failure to complete Customs formalities within a prescribed period, Customs may conclude the case without duty-payers’ completing Customs formalities.

Customs designates the time and place for unloading of imported goods and issues a general discharge permit under Article 24 of the Act. The time of unloading shall be confined within the office hours of Customs. In case of the imported goods to be unloaded out of the office hours, a special permit may be issued upon request.