A forwarder that provides the services according to the Act shall apply to sea/air forwarder registration and be permitted by Customs.
A forwarder shall submit the following documents to the Customs for registration application in accordance with Paragraph 1 of this Article:
1. An application form, which shall clearly state the followings:
(1) Name, the uniform serial number of the company, business address, organization type , scope of business, and capital amount of the applicant freight forwarder.
(2) Name, age, nationality, and address of the responsible person.
(3) Applicant category (sea or air forwarder).
2. Freight forwarder registration documentation, along with its photocopy, issued by the competent transportation authority (the original will be returned immediately after verification).
3. Company registration documentation, along with its photocopy, issued by the competent authority (the original will be returned immediately after verification).

The forwarder’s responsible person 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 made within five years has not elapsed since completion of the sentence, expiration of the suspended sentence, or being pardon, then the forwarder’s registration shall be denied, if the registration is completed, the registration shall be revoked.
The forwarder set up before the implementation of the amended provisions effective on November 2, 2018, shall be subjected to the provisions of the preceding paragraph after this amendment has been implemented for six months.

The registration shall be denied if sea forwarder or its responsible person commits serious violation against the concerned Customs laws and has been punished within the past 1 year. If the registration is completed, the registration shall be revoked and declared invalid starting from the date of the said revocation.
The serious violation against the concerned Customs laws, which is subject to the relevant punishment within the past 1 year mentioned above shall refer to the following situations: a record of smuggling within a period of 1 year prior to the registration date, false import/export declaration that results in over TWD 500,000 of either single amount or total amount in any or all offenses in tax evasion, over-rebated tax refund, or fixed-amount fine, or cargo confiscation with value in single amount or total amount over TWD 1,000,000, unless the violation is otherwise proven to be the result of negligence of other enterprises concerned.

A forwarder shall submit a guarantee deposit as followings to the Customs to complete the registration within a period of ten days from the date following the date on which the registration is approved:
1. The sea forwarder shall submit a guarantee deposit of TWD 500,000; the Security and Safety AEO (AEOS) shall submit a guarantee deposit of TWD 250,000.
2. The air forwarders shall submit a guarantee deposit of TWD 100,000; the AEOS shall submit a guarantee deposit of TWD 50,000.
After the registration is completed, the amount of deposit shall be adjusted by the Customs in accordance with the following provision if the sea forwarder violates these Regulations, Regulations Governing the Management of Customs Clearance for Transited and Transshipment Goods or Customs Anti-smuggling Act and the accumulated fine has reached NTD400,000 within the same year; or if the air forwarder violates the identical Regulations or Act and the accumulated fine has reached NTD80,000 within the same year:
1. The amount of guarantee deposit for a sea forwarder shall be NTD 800,000.
2. The amount of guarantee deposit for an air forwarder shall be NTD 200,000.
Upon receiving a notice of adjustment of the guarantee deposit amount issued by the Customs, a forwarder shall claim or make up the shortfall within 30 days from the date following the date on which such notice is served.
In addition to cash, payment for the said guarantee deposit may be made with the followings:
1. Bonds issued by the government;
2. Time deposit certificates issued by a bank;
3. Time deposit certificates issued by a credit cooperative;
4. A one-year or more common trust certificate issued by a trust and investment company;
5. A guarantee provided by a financial institution; or
6. Any other properties approved by the Ministry of Finance, which are easy for sale and management as well as free from any dispute over proprietary rights.
The guarantee furnished in any of the forms specified in Subparagraphs（1）to（4）and （6）in the preceding paragraph shall be mortgaged or pledged to the Customs.

A registration certificate as followings will be issued by the Customs to the forwarder that completes the registration process:
1. Sea registration certificate will be issued if it completes the sea registration process.
2. Air registration certificate will be issued if it completes the air registration process.
A rectification of the said certificate shall be made with the Customs every two years and A re-issuance of the certificate shall be immediately applied for if lost.

The registration shall be cancelled if a forwarder or its responsible person commits serious violation against the concerned Customs laws and is punished within a period of 1 year after the registration date.
The serious violation against the concerned Customs laws mentioned above shall refer to the following situations: a record of smuggling, false import/export declaration that results in over TWD 1,000,000 of either single amount or total amount in any or all offenses in tax evasion over-rebated tax refund or fixed-amount fine, or cargo confiscation with value in single amount or total amount over TWD 1,500,000, unless the said violation is otherwise proven to be a result of negligence of other enterprises concerned.

The forwarder whose registration has been cancelled by the Customs is prohibited from applying for the registration under the same name within a period of five years from date of cancellation.

The forwarder shall first apply for registration change to the competent transportation authority and other authorities concerned and, if approved, complete registration certificate change and replace process at the respective Customs within 30 days from the date following the date of approval for the said registration change, in case of any of the followings:
1. Change of the responsible person;
2. Change of business organization;
3. Change of address; or
4. Capital increase or decrease.