Article 22.

Declaration, duty payment and the relevant customs formalities for goods clearance may be entrusted to a customs broker. The respective broker shall assign certified employees to be responsible to examined and endorsed. A customs declaration from a customs broker shall be examined and endorsed by its responsibly certified employees.
The customs broker under the preceding paragraph shall be approved by Customs before company or business registration, and apply to Customs for the license of customs broker along with the relevant documents after registration.
The regulations governing customs broker’s capital requirements, qualifications, conditions, and duties of the responsible person, the manager, and responsibly certified employee, application procedure for approval, registration and any registration changes, certificate application, renewals and repeal, operation of customs declaration and any other required matters shall be prescribed by the Ministry of Finance.

-----------------------------------------------------

She has already endorsed the check. 她已在這支票背書。

His driving licence has been endorsed. 他的駕駛執照上有違章記錄。

.

I entrusted my cat to a friend while I was away. 我不在家時把貓託給朋友照料。

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.