Regulations Governing the Management of Import/Export Clearance for Transportation means Article 15
A carrier shall make copies of important provisions stipulated in the Customs Act, the Customs Anti-smuggling Act, the Statute for Punishment of Smuggling, and the regulations concerning cargo/passenger and the service staff of aircraft/vessel that enters or departs from the country, and distribute such copies to all respective responsible persons of transportation means, whereby these responsible persons may relay the said copies to the concerned service staff and passengers.
中文原文 運輸工具進出口通關管理辦法第15條
運輸業應將關稅法、海關緝私條例、懲治走私條例與貨運及旅客、民航機（船）服務人員出入境有關重要規定印發各運輸工具負責人通知其服務人員及旅客。