Regulations Governing the Management of Import/Export Clearance for Transportation means Article 5
The term “carrier” referred to in these Regulations shall mean a duly established and registered profit-seeking enterprise or its agency that engages in the business of transporting international passenger/cargo by transportation means.
中文原文 運輸工具進出口通關管理辦法第5條
本辦法所稱運輸業，係指以運輸工具經營國際客貨運送業務並經依法設立登記之營利事業或其代理人。