Regulations Governing the Management of Import/Export Clearance for Transportation means Article 52
Cargo or parcel loaded onboard shall be signed over by the captain or the first mate, not by other crew member.
中文原文 運輸工具進出口通關管理辦法第52條
船舶所裝載之貨物及包件，應由船長或大副簽收，不得委交其他船員。