Article 20.

The responsible person of any means of transportation for passengers or cargo, or the transportation firm, shall report to Customs the manifest, list of passengers and crews, and other relevant documents required for importation & exportation upon the arrival of the transportation means or prior to its departure abroad.
The term "responsible person" referred to in the preceding paragraph refers to the captain of a vessel or an airplane, the master of a train, or the controller of any other transport means.
The owner of the transport conducting business referred to in Paragraph One shall register with Customs and pay a deposit. Regulations governing customs clearance of transport, operation of transportation and customs procedure for the responsible person and the transportation firm, the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals and all other required matters for the owner of transport shall be prescribed by the Ministry of Finance.

Article 20-1

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.
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 Ministry of Finance.

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