Regulations Governing Customs Clearance Procedures for Air Express Consignments｜第 17 條｜Clearance Procedures｜Regulation｜In Force
財政部 / 關務署｜v113.08.06
Effective Date: 2026-03-01｜Last Amended: 2026-02-23
本條規定進口快遞貨物委由報關業者以簡易申報單辦理報關時的委任方式，以及未完成委任的後果。委任應以三種方式之一完成：以書面辦理個案或長期委任；經由關港貿單一窗口辦理線上個案或長期委任；經由經營通關網路業者建置之實名認證平臺辦理線上個案委任。未依規定完成委任並於海關通關資訊系統記錄有案者，海關得不受理報關。第四項並定明責任歸屬：報運進出口快遞貨物涉有虛報或其他違反海關緝私條例情事，如報關業者無法證明其確受委任報關，且亦無法證明確有實際貨主者，應由報關業者負違章責任。
If a consignee of import express consignments entrusts a customs broker to handle the clearance through simplified declaration, customs declaration authorization shall be completed in one of the following methods: 1. Case-processing or long-term authorization in writing; if case-processing authorization in writing has been established, a customs broker shall provide an affidavit at online declaration to present a power of attorney after the declaration as per Customs requirements; 2. Online case-processing or long-term authorization through the Customs-Port-Trade (CPT) Single Window system; 3. Online case-processing authorization through the express delivery real-name authentication platform established by the enterprise operating network for customs clearance. If customs declaration authorization has not been completed in accordance with the methods referred to in one of the subparagraphs in the preceding paragraph, and recorded in the customs clearance information system, Customs may refuse to process the declaration. If Customs demands the presentation of the power of attorney after the declaration and before the release of import or export express consignments, a copy of the power of attorney signed by a customs broker for confirmation can be presented in lieu of the original document temporarily; when Customs considers it necessary to examine the power of attorney, a Customs officer may demand the presentation of the original document in accordance with the provisions of Paragraph 2, Article 12 of Regulations Governing the Establishment and Management of Customs Brokers. Where the declarations of import or export express consignments are involved with the case of false declaration or other violations of the Customs Anti-smuggling Act, and the customs brokers are unable to prove that they have been entrusted by the importer or exporter to file customs declaration, and are also unable to prove that there is an actual owner of the express consignment, said customs brokers shall be liable for such violations.
依本條第一項，應依下列方式之一完成：一、以書面辦理個案或長期委任；以書面辦理個案委任者，應由報關業者於連線申報時具結報關後依海關要求提示委任書。二、經由關港貿單一窗口辦理線上個案或長期委任。三、經由經營通關網路業者建置之實名認證平臺辦理線上個案委任。
依本條第二項，未依前項各款方式之一完成報關委任，並於海關通關資訊系統記錄有案者，海關得不受理報關。
依本條第四項，報運進出口快遞貨物涉有虛報或其他違反海關緝私條例情事，如報關業者無法證明其確受委任報關，且亦無法證明確有實際貨主者，應由報關業者負違章責任。