Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 10-1
If necessary, Customs may require express delivery enterprises to provide original and authentic detailed documents or computer files regarding the foreign consignment and domestic delivery, and the express delivery enterprises shall not refuse to do so.
中文原文 空運快遞貨物通關辦法第10-1條
海關於必要時得要求快遞業者提供國外承攬及國內遞送之原始真實明細文件或電腦檔案，快遞業者不得拒絕。