Regulations Governing the Customs Management of Freight forwarders Article 2

The term “forwarder” referred to in these Regulations means sea/air freight forwarder established and registered on the permission of transportation authority, and permitted by Customs in accordance with these Regulations.The term “employees of a forwarder” herein also includes the responsible person of the forwarder.
中文原文 海關管理承攬業辦法第2條
本辦法所稱承攬業,指交通主管機關核准之海運承攬運送業或航空貨運承攬業,並經依本辦法核准登記。
本辦法所稱之承攬業員工,包括承攬業負責人。

English translation for reference only; the Chinese text prevails. Not legal advice.