Regulations Governing the Establishment and Management of Customs Brokers Article 20

The responsibilities of the customs clearance agent are as follow:1. Evaluate all the customs declaration, cargo release and other related documents of the customs broker for presentation to the customs authorities;2. Evaluate and sign the Import and Export Declaration processed by the customs broker;3. Evaluate all the application forms executed by the customs broker for submission to the customs authorities; and4. See to the submission of signed Import and Export Declarations and their related supporting documents to the customs authorities.The customs clearance agent processing the foregoing procedure should observe the governing customs duty and tariff regulations, properly evaluate the Import and Export Declaration and other related documents, and at the same time, execute the online declaration procedure. During declaration, the customs clearance agent should make sure that the data contained in the "online customs declaration" are consistent with the data stated in the related customs declaration documents. while commercial invoices, packing lists, and other related documents that are reguired for making import declaration ,may be uploaded by an employee of the customs broker as authorized by the customs clearance agent.The customs clearance agent processing the evaluation and approval matters provided in paragraph 1 is required to declare his/her full name and customs broker identification card number on the related documents, and at the same time affix his/her signature. This requirement is not applicable to the Import and Export Declaration documents of online customs declarations.Where customs authorities should have doubts or questions regarding the customs clearance agent signed Customs Declaration Form and/or online customs declaration or other related documents, the customs authorities may issue a notice requiring the presence and explanation of the customs clearance agent at the customs office.A customs clearance agent receiving a notification letter from the customs authorities to attend the further education seminars organized for customs clearance agent by the customs office or its authorized independent establishment, is required to comply with such request unless otherwise excused for valid reasons.
中文原文 報關業設置管理辦法第20條
專責報關人員之職責如下:
一、審核所屬報關業受委託報運進出口貨物向海關遞送之有關文件。
二、審核並簽證所屬報關業所申報之進出口報單。
三、審核所屬報關業向海關所提出之各項申請文件。
四、負責向海關提供經其簽證之報單與文件之有關資料。
專責報關人員辦理前項簽證業務,應遵照關務法規規定,切實審核報單及其有關文件並連線申報。
申報時,其「電腦申報資料」與「報關有關文件」之內容必須一致;屬發票、裝箱單及其他進口必須具備之有關文件者,得授權報關業員工辦理上傳作業。
專責報關人員辦理第一項審核及簽證業務,均應於有關文件上註明本人姓名及報關證字號並簽章。
但其以連線申報者免於進出口報單上簽章。
海關對專責報關人員簽證之報單、經連線申報之「電腦申報資料」或其他文件有疑義時,得通知專責報關人員到海關說明。
專責報關人員經通知參加海關自行舉辦或委託其他機構舉辦之專責報關人員進修講習時,除有正當理由經請假獲准者外,均應參加。

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