Regulations Governing the Management of Import/Export Clearance for Transportation means Article 24
A carrier having its subsidiary established in the jurisdiction of a branch of the Customs shall comply with these Regulations and complete registration at the said branch.
中文原文 運輸工具進出口通關管理辦法第24條
運輸業如在海關分關所在地設立分支機構時，仍應照本辦法之規定向該分關辦理登記。