Regulations Governing the Establishment and Management of Customs Brokers Article 27

The customs broker should post the fee schedule at a visible and obvious position within its business premises, or disclose the fee schedule in other proper manners. Fees and chargers should be collected as stated in the fee schedule. Customs broker is not authorized to alter fee rates arbitrarily or on account of extra expenses. An official invoice or official receipt should be issued for fee payments received; said invoice or receipt should state in detail, the fees and charges collected.
中文原文 報關業設置管理辦法第27條
報關業應將收費項目表張貼於營業場所明顯處或以其他適當方法公開揭示,俾供眾覽,並依照收費,不得任意更改或巧立名目。
收費時應掣給統一發票或正式收據,並開列詳細清單。

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