Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 16

The offline trader who requests Customs to key-in data on a written Customs declarations, manifests or other through-Customs documents on his/her behalf shall be charged with a fee pursuant to the Rules Governing the Collection of Customs Fees.Notwithstanding the preceding paragraph, a Customs broker may be granted to provide Customs with a carrier medium, instead of manual key-in, to facilitate data transmission before his/her online operation has been put into practice. The above-mentioned measure may only be carried out for a period of no longer than six months except an application of its extension has been approved.The online trader who requests Customs to key-in written Customs declarations, manifests or other through-Customs documents on his/her behalf shall be charged with a fee pursuant to the Rules Governing the Collection of Customs Fees, except its waiver has been justified and approved by Customs.
中文原文 貨物通關自動化實施辦法第16條
未連線業者所遞送書面報單、艙單或其他報關文件,由海關代為輸入者,依海關徵收規費規則有關規定徵收費用。
報關業者尚未完成連線作業之期間,得暫准以提供媒體方式代替輸入,不適用前項之規定。
至其提供之期間以六個月為限,必要時得申請延長之。
連線業者除具有正當理由經海關核准者外,其所遞送書面報單、艙單或其他報關文件,由海關代為輸入者,依海關徵收規費規則有關規定徵收費用。

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