Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 10
Express delivery enterprises shall stick corresponding commercial invoices, recognizable bar codes or labels on their import or export express consignments for Customs check, but in a case of non-commercial transaction, a statement of the consignment’s value endorsed by the consignor shall be attached instead to replace commercial invoicesWhere a commercial invoice storage system device is provided by an express delivery enterprise on the spot of the Customs clearance, and the express delivery enterprise may check or print out the required information for Customs check through the system device, the express delivery enterprise is free of the obligation to stick corresponding commercial invoices on their import or export express consignments.For a consignment declared with a general import/export declaration form and designated for going through document review or physical examination process before it is released, its commercial invoices and other relevant documents shall also be enclosed upon supplementing the written declaration for Customs check.Where the bar codes or labels stuck on the import or export express consignments by an express delivery enterprise pursuant to Paragraph 1 are found missing, coming off or damaged, the express delivery enterprise should apply to Customs for re-sticking the bar codes or labels; upon approval of Customs, matter shall be processed in the presence of supervising personnel designated by Customs.
中文原文 空運快遞貨物通關辦法第10條
快遞業者應將發票及可資辨識之條碼或標籤黏貼於進出口快遞貨物之上,供海關查核。
但非商業交易確無發票者,應黏貼經發貨人簽署之價值聲明文件。
快遞業者於貨物通關現場備有發票儲存系統設備,於海關查核時,快遞業者可自該電腦系統查詢或列印資料者,得免黏貼發票於快遞貨物上。
以一般進出口報單申報貨物,經核定為按文件審核或貨物查驗之通關方式處理者,於補送書面報單時,應檢附發票及其他有關文件,以供查核。
快遞業者依第一項規定應行黏貼之條碼或標籤,有漏貼、脫落或毀損等情事,應向海關申請補貼,經海關核准後派員監視辦理。
但非商業交易確無發票者,應黏貼經發貨人簽署之價值聲明文件。
快遞業者於貨物通關現場備有發票儲存系統設備,於海關查核時,快遞業者可自該電腦系統查詢或列印資料者,得免黏貼發票於快遞貨物上。
以一般進出口報單申報貨物,經核定為按文件審核或貨物查驗之通關方式處理者,於補送書面報單時,應檢附發票及其他有關文件,以供查核。
快遞業者依第一項規定應行黏貼之條碼或標籤,有漏貼、脫落或毀損等情事,應向海關申請補貼,經海關核准後派員監視辦理。