Regulations Governing the Customs Management of Freight forwarders Article 3
These Regulations governing the sea/air manifest submitted by forwarder shall be implemented in different sea/air forwarders and cargoes; the date of implementation shall be announced by the Customs Administration of Ministry of Finance (hereinafter referred to as Customs Administration).
中文原文 海關管理承攬業辦法第3條
承攬業申報海、空運貨物艙單，得依海空運業別及貨物類別不同，分階段實施；其實施日期，由財政部關務署（以下簡稱關務署）公告。