Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 20
A maritime 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 海運快遞貨物通關辦法第20條
海運快遞業者受託運人之委託運送出口快遞文件或出口低價海運快遞貨物，得憑貨物持有人身分以自己為貨物輸出人名義辦理報關。