Regulations Governing the Management of Import/Export Clearance for Transportation means Article 69
A land import/export cargo manifest that includes consolidated shipment cargo, if any, shall clearly specify the said consolidated shipment cargo and produce a house manifest that clearly states the name and address of consignee or consignor. The said house manifest must be signed by the responsible person of the transportation means or the transportation firm which is entrusted by such responsible person , and submitted to the Customs along with the cargo manifest.
中文原文 運輸工具進出口通關管理辦法第69條
陸運進出口貨物艙單所列貨物如含有併裝貨物，除在貨物艙單上註明何者為併裝貨物外，並須另備貨物分艙單，載明收貨人或發貨人名稱及其住址，分艙單仍應由該運輸工具管領人或由其委託之運輸工具所屬業者簽章，並應隨同貨物艙單一併遞送海關。