Regulations Governing the Establishment and Management of Customs Brokers Article 25
The customs broker should desist from the following behaviors:1. Disclosure of the customer trade documents or business secrets acquired from the customer;2. Collaborate with their customers to commit corruption;3. Demand, make compensatory arrangements, bribe or provide other illegal benefits affecting the behaviors of customs personnel or functions of customs offices;4. Pad customs fees charged to customers, commit fraud or embezzlement, or intentionally delay the declaration, duty payment, or clearance of import or export cargoes;5. In matters related to customs functions,the agent uses means of violence, threats, intimidation, public insult, or other illegal means and thereby endangers the personal and property safety of customs personnel.6. Other actions in violation of customs and tariff related laws and regulations.
中文原文 報關業設置管理辦法第25條
報關業不得有下列行為：
一、洩漏客戶所交付之貿易文件內容或工商秘密。
二、與委任人串通舞弊。
三、對於海關員工與職務有關之行為，行求、期約或交付賄賂或其他不正利益。
四、向委任人浮收費用，詐取錢財或故意延遲辦理進出口貨物報關納稅及提領等手續。
五、因海關職務有關行為，對海關員工施以強暴、脅迫、恐嚇、公然侮辱或其他非法之方法危害其人身或財產安全。
六、其他違反關務法規情事。
一、洩漏客戶所交付之貿易文件內容或工商秘密。
二、與委任人串通舞弊。
三、對於海關員工與職務有關之行為，行求、期約或交付賄賂或其他不正利益。
四、向委任人浮收費用，詐取錢財或故意延遲辦理進出口貨物報關納稅及提領等手續。
五、因海關職務有關行為，對海關員工施以強暴、脅迫、恐嚇、公然侮辱或其他非法之方法危害其人身或財產安全。
六、其他違反關務法規情事。