A carrier that engages in the business of transporting international passenger/cargo with its transportation means shall register at the Customs office upon the approval of its business by the competent transportation authority.
A carrier shall outfitted with computer and internet access equipment and conduct its business with internet connected computer or electronic data transmission unless otherwise specially approved by the Customs. The respective operation directions shall be provided and promulgated by the Customs.

A carrier shall submit the following documents to the Customs for registration application:
1. An application form, which shall clearly state the followings:
（1）Name, the uniform serial number of the company, and business address of the applicant Carrier;
（2）Business category of the applicant carrier(sea transport, land transport, or air transport);
（3）Organization type, scope of business, and capital amount; and
（4）Name, age, nationality, and address of the responsible person.
2. An inventory list of transportation means, stating their respective type, name, license, performance, payload, and nationality;
3. Registration documentation, along with its photocopy, issued by the competent transportation authority (the original will be returned immediately after verification); and
4. A written statement of compliance with these Regulations.

A carrier or its responsible person committing serious violation to the concerned Customs laws and being punished within the latest 3 years shall be denied registration. If the registration is completed, the registration shall be revoked and declared invalid starting from the date of the said revocation.
The serious violation to the concerned Customs laws and being punished within the latest 3 years mentioned above shall mean a record of smuggling within a period of three years prior to the registration date; or 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 otherwise the said violation is proven to be a result of negligence of the enterprises concerned.

A carrier shall submit a guarantee deposit of TWD 50,000 to the Customs to complete the registration within a period of ten days from the date following the date which the registration is approved.
Upon receiving a notice of adjustment of the guarantee deposit amount issued by the Customs, a carrier shall claim or make up the shortfall within one month 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 property approved by the Ministry of Finance which is easy for sale and custody, and 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 will be issued by the Customs to the carrier that completes the registration process. A rectification of the said certificate shall be made with the Customs every two years.
A re-issuance of the certificate shall be immediately applied for if lost.

A carrier shall first apply for registration change at the competent transportation authority and other concerned authorities and, if approved, complete registration certificate change and replace process at the respective Customs within thirty 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 or partner;
3. Change of address; or
4. Capital increase or decrease.