Regulations Governing the Establishment and Management of Customs Brokers Article 30
The customs broker is prohibited from lending its name to the use of another party for the operation of import and export cargo customs clearance related agency operations; moreover customs broker is prohibited from using the name of another customs broker in the processing of its import and export cargo customs clearance related agency operations.
中文原文 報關業設置管理辦法第30條
報關業不得出借其名義，供他人經營受託辦理進出口貨物報關納稅之業務，亦不得借用其他報關業名義辦理進出口貨物報關納稅之業務。