1.Transshipment Container (cargo) transported on a transportation mean shall be exported within 60 days from the date following the date on which the said container (cargo) has entered the container terminal (or reserved area at the dock) or warehouse.

2.An extension of 30 days may be applied with the Customs for unavailability in schedule of  vessel, flight, or other reasons.

3.The transshipment cargo mentioned in the preceding Paragraph not exported within deadline shall be returned within a given time limit. The Customs may apply mutatis mutandis Paragraph 2 of Article 73 and Paragraph 2 of Article 96 of the Customs  Act to sell or dispose the said cargo if the cargo is not returned within a given time limit. （Article 14 of Regulations Governing the Management of Customs Clearance for Transited and Transshipment Goods）