Customs Act Article 20
I.The responsible person of any means of transportation for passengers or cargo, or the transportation firm, shall report to Customs the manifest, list of passengers and crews, and other relevant documents required for importation & exportation upon the arrival of the transportation means or prior to its departure abroad.II.The term "responsible person" referred to in the preceding paragraph refers to the captain of a vessel or an airplane, the master of a train, or the controller of any other transport means.III.The owner of the transport conducting business referred to in Paragraph 1 shall register with Customs and pay a deposit. Regulations governing customs clearance of transport, operation of transportation and customs procedure for the responsible person and the transportation firm, the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals and all other matters required of the owner of transport shall be prescribed by the MOF.
中文原文 關稅法第20條
載運客貨之運輸工具進出口通關，應填具之貨物艙單、旅客與服務人員名單及其他進出口必備之有關文件，由運輸工具負責人或運輸工具所屬運輸業者向海關申報。
前項運輸工具負責人，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。
經營第一項業務之運輸工具所屬運輸業者，應向海關申請登記及繳納保證金；運輸工具負責人或運輸工具所屬運輸業者辦理進出口通關、執行運輸業務、通關事項管理，與運輸工具所屬運輸業者應具備之資格、條件、保證金數額與種類、申請程序、登記與變更、證照之申請、換發及其他應遵行事項之辦法，由財政部定之。
前項運輸工具負責人，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。
經營第一項業務之運輸工具所屬運輸業者，應向海關申請登記及繳納保證金；運輸工具負責人或運輸工具所屬運輸業者辦理進出口通關、執行運輸業務、通關事項管理，與運輸工具所屬運輸業者應具備之資格、條件、保證金數額與種類、申請程序、登記與變更、證照之申請、換發及其他應遵行事項之辦法，由財政部定之。