Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 19
An express delivery enterprise entrusted by a consignor to ship export express documents or low-value export express consignments may make Customs declarations in the capacity of the holder of those consignments.
中文原文 空運快遞貨物通關辦法第19條
快遞業者受託運人之委託運送出口快遞文件或出口低價快遞貨物，得憑貨物持有人身分以自己為貨物輸出人名義辦理報關。