Enforcement Rules of the Customs Act Article 3

The terms "consignee", "the bearer of the bill of lading", and "the holder of the imported goods" referred to in Article 6 of the Act shall be defined as following:1. The term "consignee" shall be interpreted as the consignee indicated on the bill of lading or the import manifest.2. The term "the bearer of the bill of lading" shall be interpreted as the person who is in possession of the bill of lading resulting from his acceptance of the assignment of the goods indicated on the bill of lading from a consignee, or who is entrusted by a consignee or assignee of the goods to file an import declaration with Customs in his own name.3. The term "the holder of imported goods" shall be interpreted as the person who is in possession of the imported goods on which import duties are leviable but not paid, such as the holder or assignee of imported goods referred to in Article 55, Paragraph 1 and Paragraph 3, of the Act.