Regulations Governing the Establishment and Management of Customs Brokers Article 12
A customs broker receiving a customs clearance processing assignment from an importer or exporter is required to present a power of attorney establishing such appointment. Where a customs broker has a long-standing authorization arrangement with the importer or exporter, the customs broker should first present its power of attorney for the registration of Customs authorities; thereafter, the customs broker needs only state the official customs registration number in its future customs declaration or transshipment application form; the registration number shall have the same effect as the power of attorney.The aforementioned power of attorney should be executed under the standard format of Customs authorities. The customs broker should fill out the form truthfully and accurately, as well as properly file such document in its records. During the official file preservation period, Customs authorities may at any time demand for the presentation or examination of such document. In the event that the customs broker is unable to present a power of attorney within the period prescribed by Customs or does not possess a power of attorney, or that power of attorney contains inaccurate or false statements, the customs broker shall be subject to the provisions of related regulations.The customs declaration authorization mentioned in Paragraph 1 may be executed in the following online methods:1.Online case-processing or long-term authorization through the Customs-Port-Trade (CPT) Single Window system;2.Online case-processing authorization through the express delivery real-name authentication platform established by the enterprise operating network for customs clearance pursuant to Regulations Governing Customs Clearance Procedures for Air Express Consignments and Regulations Governing Customs Clearance Procedures for Maritime Express Consignments.
中文原文 報關業設置管理辦法第12條
報關業受進出口人之委任辦理報關,應檢具委任書;其受固定進出口人長期委任者,得先檢具委任書,由海關登錄,經登錄後,得於報單或轉運申請書等單證上填載海關登錄字號,以替代逐件出具委任書。
前項委任書應依海關規定之格式辦理,報關業應切實核對其所載之內容,並自行妥為保存。
於保存期間內,海關得隨時要求其提示或查核。
報關業不能依海關指定期限提示或查無委任書或委任書內容不實者,應依相關法令規定辦理。
第一項報關委任得以下列線上方式辦理之:
一、經由關港貿單一窗口辦理線上個案或長期委任。
二、依空運快遞貨物通關辦法及海運快遞貨物通關辦法規定,經由經營通關網路業者建置之實名認證平臺辦理線上個案委任。
前項委任書應依海關規定之格式辦理,報關業應切實核對其所載之內容,並自行妥為保存。
於保存期間內,海關得隨時要求其提示或查核。
報關業不能依海關指定期限提示或查無委任書或委任書內容不實者,應依相關法令規定辦理。
第一項報關委任得以下列線上方式辦理之:
一、經由關港貿單一窗口辦理線上個案或長期委任。
二、依空運快遞貨物通關辦法及海運快遞貨物通關辦法規定,經由經營通關網路業者建置之實名認證平臺辦理線上個案委任。