Regulations Governing the Establishment and Management of Customs Brokers Article 14
The customs broker should process import cargo clearance matter pursuant to the provisions of the Regulations Governing the Prior Release of Cargo.
中文原文 報關業設置管理辦法第14條
報關業得依進口貨物先放後稅實施辦法有關規定辦理通關事宜。