Customs Act｜第 20-1 條｜Chapter II: Procedures Governing Customs Clearance｜Act｜In Force
第 二 章/第 一 節｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
本條讓經海關核准登記之承攬業者，得就其承攬運送之貨物自行向海關申報貨物艙單，轉運、轉口相關事宜亦得由該業者辦理。集運業者多以海運承攬運送業（NVOCC）身分運作，本條即其得自行申報艙單的法源。辦理此項業務者應向海關申請登記及繳納保證金，相關資格、條件、保證金數額與種類、申報內容與程序、登記與變更、證照申請換發及通關事項管理等辦法由財政部定之。對委託集運的進口人而言，業者是否具備海關登記資格，是評估其通關能力的依據之一。
I. If a registered freight forwarder undertakes to forward cargos carried by transports in the preceding article, the manifest may be submitted to Customs by the registered freight forwarder. Customs declaration for transshipment and transited goods may also be filed by the registered freight forwarder. II.The registered freight forwarder referred to in preceding paragraph shall register with Customs with a deposit. Regulations governing the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals, customs procedure and all other required matters shall be prescribed by the MOF.
依本條第一項，前條運輸工具載運之貨物由經海關核准登記之承攬業承攬運送者，其貨物艙單得由該業者向海關申報；其轉運、轉口相關事宜，亦得由該業者向海關辦理。
依本條第二項，應向海關申請登記及繳納保證金；承攬業者應具備之資格、條件、保證金數額與種類、申報內容與程序、申請程序、登記與變更、證照之申請、換發、通關事項管理及其他應遵行事項之辦法，由財政部定之。