Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 11
Declarations for import and export express consignments shall be online transmitted to Customs via a through-Customs value-added network.Import and export express consignments shall be classified, according to their natures and values, into following categories and then be handled respectively:1.import document;2.import low-value duty-free consignment: with a Customs value not more than 2,000 NT;3.import low-value dutiable consignment: with a Customs value of 2,001~50,000 NT;4.import high-value consignment: with a Customs value exceeding 50,000 NT;5.export document;6.export low-value consignment: with a free on board (FOB) value not more than 50,000 NT; and7.export high-value consignment: with a FOB value exceeding 50,000 NT.The export express consignments of the same consignor, where loaded on a single pallet or in a single container, shall be allowed to enter the warehouses of an airfreight station as they are. Nevertheless, the pallet or container shall be unloaded upon customs request if the consignments it carries are subject to physical examination.
中文原文 空運快遞貨物通關辦法第11條
快遞貨物進出口應以電腦連線方式透過通關網路向海關申報。
進出口快遞貨物得依其性質及價格區分類別，分別處理，其類別如下：
一、進口快遞文件。
二、進口低價免稅快遞貨物：完稅價格新臺幣二千元以下。
三、進口低價應稅快遞貨物：完稅價格新臺幣二千零一元至五萬元。
四、進口高價快遞貨物：完稅價格超過新臺幣五萬元。
五、出口快遞文件。
六、出口低價快遞貨物：離岸價格新臺幣五萬元以下。
七、出口高價快遞貨物：離岸價格超過新臺幣五萬元。
同一貨主之出口快遞貨物得整盤（櫃）進倉。
但應查驗或抽中查驗之貨物，仍應拆盤（櫃）供海關查驗。
進出口快遞貨物得依其性質及價格區分類別，分別處理，其類別如下：
一、進口快遞文件。
二、進口低價免稅快遞貨物：完稅價格新臺幣二千元以下。
三、進口低價應稅快遞貨物：完稅價格新臺幣二千零一元至五萬元。
四、進口高價快遞貨物：完稅價格超過新臺幣五萬元。
五、出口快遞文件。
六、出口低價快遞貨物：離岸價格新臺幣五萬元以下。
七、出口高價快遞貨物：離岸價格超過新臺幣五萬元。
同一貨主之出口快遞貨物得整盤（櫃）進倉。
但應查驗或抽中查驗之貨物，仍應拆盤（櫃）供海關查驗。