If a consignee of import express consignments, a holder of an airway bill, and a consignor of export express consignments entrusts a Customs broker to handle the clearance formalities, a Power of Attorney shall be attached upon submission of the goods declaration, except that:

1. a faxed Power of Attorney which replaces the original has been confirmed valid; or

2. a long-term entrusted relationship to deliver and declare consignments on someone’s behalf has been confirmed in writing for an integrated airfreight carrier or an express delivery enterprise with Customs broker’s license.

Instead of submitting the above-mentioned Power of Attorney on case-by-case basis, a Customs broker should be allowed to request for the approval of numbering and filing Power of Attorney by himself, and, if approved, appropriately keep them for six months during which Customs may check those documents at any time. Where a Customs broker is involved in a case of false goods declaration and cannot prove he is the one entrusted to declare to Customs the consignments in question, the broker shall be liable for such false declaration.