Customs Act Article 22

I. Declaration, duty payment and the relevant customs formalities for goods clearance may be entrusted to a customs broker. A customs declaration from a customs broker shall be examined and endorsed by its certified employees specifically responsible for such matters.II.The customs broker under the preceding paragraph shall be approved by Customs before company or business registration, and apply to Customs for the license of customs broker along with the relevant documents after registration.III.The regulations governing customs broker’s capital requirements, qualifications, conditions, and duties of the responsible person, the manager, and responsibly certified employee, application procedure for approval, registration and any registration changes, certificate application, renewals and repeal, operation of customs declaration and any other required matters shall be prescribed by the MOF.