Foreign Trade Act Article 3
The term “exporter/importer” refers to any firm registered under this Act that engages in the business of exporting, importing or both, or anyone that trades specific items for the purpose other than exporting or importing.
中文原文 貿易法第3條
本法所稱出進口人，係指依本法經登記經營貿易業務之出進口廠商，或非以輸出入為目的辦理特定項目貨品之輸出入者。