Regulations Governing the Establishment and Management of Customs Brokers Article 23
The customs broker should prepare enough manpower and temporary workers to attend to the cargo moving, unpacking, crate removal, packaging restoration and other procedures necessary to facilitate the cargo inspection procedure of the customs authorities.
中文原文 報關業設置管理辦法第23條
報關業於海關關員查驗貨物時，應備足夠員工或臨時性勞工負責辦理應驗貨物之搬移、拆包或開箱、恢復原狀等事項。