These Regulations are prescribed pursuant to Paragraph 3, Article 14 and Paragraph 2, Article 20-1 of the Customs Act (hereinafter referred to as Act).

The term “forwarder” referred to in these Regulations means sea/air freight forwarder established and registered on the permission of transportation authority, and permitted by Customs in accordance with these Regulations.
The term “employees of a forwarder” herein also includes the responsible person of the forwarder.

These Regulations governing the sea/air manifest submitted by forwarder shall be implemented in different sea/air forwarders and cargoes; the date of implementation shall be announced by the Customs Administration of Ministry of Finance (hereinafter referred to as Customs Administration).