(1) A person who intends to load or unload foreign goods onto or from a vehicle at any customs clearance station or customs clearance area shall file a report thereon with the head of the customs office and obtain verification from a customs officer on the spot: Provided, That the same shall not apply where such customs officer deems it unnecessary to give such verification.
(2) Article 143 shall apply mutatis mutandis to cases where vehicle supplies and goods sold in a border-crossing vehicle are loaded or transshipped onto the relevant vehicle.[This Article Wholly Amended on Dec. 30, 2010]