1. "Transshipment cargo" refers to cargo that is transported from foreign countries to domestic ports, unloaded for storage, and subsequently transferred to another ship or aircraft for export.
2.  When declaring transshipment cargo, the carriers, the forwarders, applicants for transshipment of ship supplies, or their authorized customs broker should send the "Transshipment Application Form" using the electronic customs submission process (paperless submission). Write-off and clearance of cargo will be performed automatically via a computer-based system.
3. If the transshipment operation falls under any of the following circumstances, submission of T2 transit/transshipment application forms is not required:
   1. Air shipping transshipment cargo: transshipment within the same customs area.
   2. Sea shipping transshipment cargo： Transshipment within the same customs area. The carrier applies and promises the following matters, which will be reviewed by customs and registered exemption from declaration annotation in the advance cargo information system.
   3. Transfer of air cargo to any of the four zones within the same control area, accompanied by other approved documents or information from the customs.
      1. Coordinate with the forecasted import cargo manifest.
      2. Coordinate with the forecasted export cargo loading list.
      3. Provide a detailed declaration of the cargo name in the import and export cargo manifest.