Regulations Governing the Customs Management of Freight forwarders Article 25
The forwarder shall not commit fraudulence, fabrication, or other illegal acts on the report, declaration, cargo manifest, transshipment application form, bill of lading, shipping order or booking notes when filing customs declaration.
中文原文 海關管理承攬業辦法第25條
承攬業辦理業務所填報之報告、申報單、貨物艙單、轉運申請書及所提供之提單、裝貨單或託運單等文件，應據實申報及提供，不得有詐欺、偽造或其他違法情事。