Regulations Governing the Establishment and Management of Customs Brokers Article 2
The term customs broker herein refers to a profit-making establishment engaging in the import and export cargo customs clearance and tariff payment processing agency operations.The term customs broker employee herein referred also includes the responsible person of the customs broker.
中文原文 報關業設置管理辦法第2條
本辦法所稱之報關業，指經營受託辦理進、出口貨物報關納稅等業務之營利事業。
本辦法所稱之報關業員工，包括報關業負責人。
本辦法所稱之報關業員工，包括報關業負責人。