Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 28
Where the value of an imported postal parcel exceeds the limit for the exemption of duty set out in “Regulations Governing Customs Clearance Procedures for the Import and Export of Postal Parcels”, a business tax shall be imposed at the full amount of the value of the duty to be paid upon importation in accordance with Article 20 of the Act.
中文原文 加值型及非加值型營業稅法施行細則第28條
進口郵包之關稅完稅價格，逾郵包物品進出口通關辦法規定之免稅限額者，應於進口時按關稅完稅價格全額，依本法第二十條規定計算營業稅額。