Regulations Governing the Management of Import/Export Clearance for Transportation means Article 7
The term "responsible person" referred to in these Regulations shall mean the captain of a vessel or an airplane, the master of a train, or the controller of any other transportation means.
中文原文 運輸工具進出口通關管理辦法第7條
本辦法所稱運輸工具負責人，在船舶為船長；在飛機為機長；在火車為列車長；在其他運輸工具為該運輸工具管領人。