Customs Act Article 20-1
I. If a registered freight forwarder undertakes to forward cargos carried by transports in the preceding article, the manifest may be submitted to Customs by the registered freight forwarder. Customs declaration for transshipment and transited goods may also be filed by the registered freight forwarder.II.The registered freight forwarder referred to in preceding paragraph shall register with Customs with a deposit. Regulations governing the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals, customs procedure and all other required matters shall be prescribed by the MOF.
中文原文 關稅法第20-1條
前條運輸工具載運之貨物由經海關核准登記之承攬業承攬運送者，其貨物艙單得由該業者向海關申報；其轉運、轉口相關事宜，亦得由該業者向海關辦理。
辦理前項業務之承攬業者，應向海關申請登記及繳納保證金；承攬業者應具備之資格、條件、保證金數額與種類、申報內容與程序、申請程序、登記與變更、證照之申請、換發、通關事項管理及其他應遵行事項之辦法，由財政部定之。
辦理前項業務之承攬業者，應向海關申請登記及繳納保證金；承攬業者應具備之資格、條件、保證金數額與種類、申報內容與程序、申請程序、登記與變更、證照之申請、換發、通關事項管理及其他應遵行事項之辦法，由財政部定之。