Regulations Governing the Customs Management of Freight forwarders Article 23

A forwarder shall transfer the container and/or cargo with the transportation means operated by the same forwarder in accordance with the given instructions prescribed in the special permit, transshipment permit, or export cargo release notice issued by the Customs and with the means of transferring approved by the Customs, and deliver the cargo safely to the location designated by the Customs. The forwarder shall be responsible to deliver the cargo safely to the responsible person in charge of the transportation means or agent for checking and acceptance and ship out for export. The forwarder shall comply with any route/line or time limit stipulated by the Customs.Delaying the delivery mentioned above or changing the nature or packaging of the cargo is not allowed, and the official seal shall not be tampered. In case of delay or interruption of shipment, route/line change, or transportation means change due to accident or force majeure, the forwarder shall adopt precautious measure to prevent cargo loss, and report the incident to the Customs Office of Departure immediately.The documentation and operation directives governing the shipment control of the container (cargo) mentioned in Paragraph 1 shall be provided and promulgated by the Customs.The container (cargo) mentioned in Paragraph 1 may be examined as the Customs deems necessary and transported under the Customs’ escort personnel. The said escorted transportation may be exempted provided a bond equivalent to payable tax and fee is deposited by the respective carrier and the container (cargo) is officially sealed by Customs’ mechanical seal or self-prepared seals approved by the Customs.For the container (cargo) mentioned in Paragraph 1, the forwarders who apply for affixing an E-seal to replace the escort shall cooperate with the E-seal distribution, sealing, reading and checking and other related operations.