Regulations Governing the Management of Import/Export Clearance for Transportation means Article 17
A carrier shall provide full cooperation and assistance in smuggling investigation conducted by the Customs.A carrier being instructed by the Customs to forward Customs disposition to the service staff attached to a transportation mean owned by the said carrier shall be responsible for delivering the said documents within deadline to the recipient.
中文原文 運輸工具進出口通關管理辦法第17條
運輸業遇有海關調查走私案件時，應切實配合協助。
運輸業受海關囑託轉送海關處分書等關係文書與該業所屬運輸工具服務人員時，應負責將文書依限送交指定人。
運輸業受海關囑託轉送海關處分書等關係文書與該業所屬運輸工具服務人員時，應負責將文書依限送交指定人。