1. Transshipment Cargo Clearance

(1) "Transshipment cargo" is cargo transported from foreign countries and temporarily unloaded at warehouses waiting for transshipment to other countries. (Article 2-1, Customs Management Regulations on Import and Export Cargo Warehouses)

• plane-side transshipment cargo:  cargo unloaded and placed in the restricted areas waiting for transshipment by flights
• warehouse transshipment cargo:  cargo unloaded and stored in warehouses waiting for transshipment by flights

(2) When declaring transshipment cargo, the airlines should submit the transshipment Delivery Order (D/O), manifest along with import cargo through the electronic customs submission process (paperless submission). Through automated computer logic checking, the customs system will review the D/O and generate electronic approvals for plane-side transshipments or warehouse transshipments. Paper-based approvals will not be issued by customs.
(3) When declaring the export of transshipment cargo, the airlines should submit the manifest via the electronic customs submission process (paperless submission). Through automated computer logic checking, the customs system will review the manifest and generate electronic approvals for plane-side transshipment exports or warehouse transshipment exports. Paper-based approvals will not be issued by customs.
(4) When cargo is shipped to the Kaohsiung Airport via domestic flight, an export manifest with reference to the transshipment cargo operation should be provided by the airline.
(5) All transshipment cargo will be managed via computer-based system that will automatically perform all checks and write-offs.
2. Transit Cargo Clearance
(1) "Transit cargo" is cargo transported from foreign countries and then transshipped to other domestic ports.
(2) When declaring transit cargo, the customs broker should send the "Transit Application Form" using the electronic customs submission process (paperless submission). Write-off and clearance of cargo will be performed automatically via computer-based system.

• Cargo transited to Export Processing Zone (transit customs code: DT, BK, BN and BQ) and Scientific Park (transit customs code: BS, CS, DS) will be handled in accordance with the imported bonded cargo clearance procedures. The manufacturers and business firms in EPZ and SP, along with their commissioned custom brokers, may submit both long-term authorizations and contract of long-term commitment which signed by both parties to the Taipei Customs for applying the long-term authorization mode for the clearance of transit cargo.
• For these import shipments transited to Kaohsiung Airport (transit customs code: BF) , only long-term authorization and contract of long-term commitment, signed by both airlines and their commissioned customs brokers, will be required to be submitted to the Taipei Customs.
• For those cargo items identified as articles for ships which are transited to various international ports (transit customs codes: AA, AS, AH, DA, BA, BC, DM), since there may be multiple recipients, it will be unable to perform the automated logic check via custom system nor declare with long-term authorization; therefore, hard copies should be submitted to customs case by case.

(3) For cases approved as C1(exempt from examination and paper review), the transit release notices would be printed by the computers of the supervision units of the warehouse where the cargo is located. It will not be necessary for the brokers to submit a transit application form and related documents to the customs. For C3 cases, transit application form (include letter of commitment) and authorization should be submitted to customs (excluding customs brokers with long-term authorization) for review and examination. The computer will print release notices after being reviewed and approved.

(4) The transit release notice has 4 copies. The 1st and 2nd copies, along with the vehicles, should be sealed and handed over to customs at the cargo destination. The 3rd copy is to be kept by the individual who will be presenting the bill of lading, for payment of warehouse rent and the withdrawal of goods. The 4th copy is to be kept by customs for reference purposes and for verification of fees. The warehouse stationed units of the Patrol & Seizure Section under Express Cargo Division is responsible for printing the transit release notices. Meanwhile, issues of approval and surveillance of bonded truck loading operation operate 24 hours.

(5) Flow chart of transit cargo clearance

Clearance Division I

TEL:+886-3-383-4161 ext.261