Regulations Governing the Management of Import/Export Clearance for Transportation means Article 19
A carrier shall have sufficient personnel on site to handle the matters of loading cargoes onto or unloading cargoes from a transportation mean for import/export.The personnel mentioned in the preceding paragraph shall be subject to the legitimate instructions given by the Customs officials.
中文原文 運輸工具進出口通關管理辦法第19條
運輸工具進出口裝卸貨物時，運輸業應有充足人員在現場照料辦理。
前項人員均應受海關關員之合法指導。
前項人員均應受海關關員之合法指導。