For establishment of a customs broker firm, applicant is obliged to submit the name, address, telephone number , type of organization, and capitalization of the firm; the full name and ID. number of the responsible person the full name , ID. number and special qualification examination or qualifying test certificate number of the customs clearance agent to the competent district customs authority or its branch office for evaluation and approval before fil l ing an application for company registration or business registration. The condition shall apply to an application filled by a registered company or business for adding a customs broker to its category of business.
A customs broker is required to have a minimum capitalization of Five Million NT Dollars; moreover, broker should employ at least one duly licensed customs clearance agent.
The responsible person of the customs broker should have at least three years of customs clearance processing experience; however, broker may forego this requirement upon the employment of a duly authorized manager to handle its customs brokerage operations. Manager should possess at least three years of experience in customs brokerage operations.
A customs broker located at an outer island and conducting customs brokerage operations in said outer island area is required to have a minimum capitalization of One Million NT Dollars and should employ at least one duly licensed customs clearance agent. The responsible person or authorized customers brokerage manager should also meet the requirements provided in the foregoing paragraph.
The customs broker should be equipped with computer and related online link facilities to process customs brokerage matters. Customs brokers located in special zones or districts may ignore this requirement upon the special authorization of the customs authority.

For establishment of a customs broker firm, applicant should present the following documents to the competent district customs authority or its branch office for applying for a customs broker business permit:
1. Application form: Form should contain the name, business administration numbers, address, capitalization, and type of organization of the customs broker; the full name, date of birth, address, profession, and citizen's ID no. of the responsible person and authorized customs brokerage manager; as well as other required supporting documents.
2. Where the customs broker is a partnership, the roster of business partners should be attached; where customs broker is a company, a roster of the company shareholders (but in the case of a limited-liability company, a roster of the Board of Directors and Supervisors) should be submitted.
3. A roster of the customs clearance agents, their respective special qualification examination or qualifying test certificates.
4. Membership identification card of the local customs brokers association: Where the county or city where the customs broker is located has no organized customs brokers association, customs broker may submit a sponsor membership card from the customs brokers association of another city or county under which customs broker is a member.
A customs broker applying for the issuance of a new customs broker's permit or replacement certificate pursuant to the provisions of Article 9 paragraph 2 or Article 11 paragraph 1 is obliged to submit the membership identification card stated in paragraph 1, subparagraph 4.

Customs brokers operating within one same customs district should present the customs broker operating license issued by the competent district customs authority or its branch office and apply for registration, as well as designate a customs clearance personnel as its liaison person with the government authorities.
A customs broker granted approval for establishment may only establish one business office within a county or city jurisdiction area. Should additional offices be required, the customs broker should apply for proper customs authorities approval before a branch may be set up. Each branch office should have its own designated liaison person with the government authorities.
A customs broker granted approval for establishment should lease a declaration form holding mailbox from the competent district customs authority or its branch office. Guidelines for the lease and management of the declaration form holding mailbox are subject to the discretion of the Customs Administration.
A customs broker granted approval for establishment should lease a declaration form holding mailbox from the customs office or its branch office. Guidelines for the lease and management of the declaration form holding mailbox are subject to the discretion of the Directorate General of Customs (DGC).

A customs broker granted approval for establishment planning to establish operations in another customs district should separately apply for customs broker operating license issuance at the competent district customs authority or its branch office. The customs broker may use a customs broker operating license issued by any customs office to apply for a cross-jurisdiction area online declaration processing and appointed a liaison person with the government authorities.
The procedure for the implementation of the cross-jurisdiction area online declaration processing mentioned in paragraph 1 is subject to the instruction of the Customs Administration after Cargo Clearance Automation conditions are determined.

The responsible person of the customs broker or his/her authorized customs brokerage manager is prohibited from taking part-time positions in other customs brokers.

Under one of the following circumstances, a customs broker establishment application from the responsible person of the customs broker or his/her authorized customs brokerage manager (hereinafter referred to as "the person") should be denied; where establishment is approved, no customs broker operating license should be issued; where a customs broker operating license is issued, license should be amended within ten days, otherwise, said customs broker operating license should be cancelled.
1. The person is a subject of a bankruptcy declaration and rights have not been restored;
2. The person is a subject of a tax evasion penalty and case is still unresolved;
3. The person has a prior record of major customs tariff related law violation, thereby making party an untrustworthy candidate for customs brokerage operations;
4. The person has been removed from the public functionary post that he/she served, and the term of such removal has not yet exceeded five years, or the person has been suspended from the public functionary post that he/she served, and the term of such suspension has not yet expired;
5. The person lacks capacity, possesses limited capacity, or is subject to the order of commencement of assistance that has not yet been revoked;
6. A customs broker previously under the person’s responsibility committed a violation against the customs regulations serious enough to cause a cancellation of its customs broker operating license, and the prohibition period of five years has not yet elapsed;
7. Has previously been convicted to final and unappealable judgment of a crime of forgery, fraud, breach of faith, embezzlement, or a violation of legislation related to business management, and that he/she has not served sentence, completely served sentence, or his/her conviction is made within two years have not elapsed since completion of the sentence, expiration of the suspended sentence, or being pardoned.
8. Has a serious loss of financial credibility, and matter is still unresolved or although matter is resolved, the two-year period has not yet elapsed.
9. Has previously been convicted by a final and unappealable judgment of a crime under Controlling Guns, Ammunition and Knives Act, Punishment of Smuggling Act, Narcotics Hazard Prevention Act or Organized Crime Prevention Act, and that he/she has not served the sentence, or completely served the sentence, or his/her conviction is made within five years have not elapsed since completion of the sentence, expiration of the suspended sentence, or being pardon.
The customs broker set up before the implementation of the amended provisions effective on November 2, 2018 shall be subject to the provision of the preceding paragraph after this amendment has been implemented for six months.
The customs broker, whose operating license has been issued by the customs authorities before the implementation of the amended provision of Subparagraph 6, Paragraph 1 effective on May 26 th , 2023 and who previously under the person’s responsibility committed a violation against the customs regulations serious enough to cause a cancellation of its customs broker operating license and the prohibition period of two years has elapsed , however, five years not y et elapsed at the time the amended subparagraph was implemented, shall be subject to the provision of the subparagraph after this amendment has been implemented for six months.

The customs authority issues a customs broker operating license to all approved customs broker establishment applications; moreover, the customs authority shall conduct a calibration procedure every five years. The presentation of a calibration stamp or documents from the local customs brokers association is required during the calibration procedure.
In the event that a customs broker should lose its operating license, broker is required to apply for a replacement license.

The Customs shall ma ke the name, business administration numbers, address, telephone number, the full name of the responsible person and manager , as well as other registrations of a customs broker which has been issued a customs broker business permit by the Customs publicly available on its website or in other proper manners.

A customs broker whose customs broker operating license is cancelled by the customs authority is prohibited from applying for the custom broker establishment under the same name within a period of five years from date of cancellation.
The meaning of the sa me name mentioned in paragraph 1 includes the name of the same companyor business as well as its branch unit that a customs broker belongs to.