Regulations Governing the Management of Import/Export Clearance for Transportation means Article 20
All the personnel hired by a carrier to handle customs import/export declaration and clearance of transportation means shall be familiar with the concerned Customs regulations and procedures; the respective employer shall be jointly responsible for all consequences arising from the said personnel’s behaviors pertaining to the Customs.
中文原文 運輸工具進出口通關管理辦法第20條
運輸業僱用辦理運輸工具進出口報關結關業務之人員，均應熟諳海關有關章則及手續，其一切對海關之行為，與該業主負連帶責任。