Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 12-1
Where a simplified declaration is made on import or export express consignments, a consolidated declaration in one entry is allowed for goods of the same category under one master waybill number while belonging to different duty payers or exporters.Those goods which are declared in consolidation in accordance with the preceding paragraph shall not be cleared in the form of being consolidated in one bag except for documents or export consignments, unless otherwise specially announced by the Customs.
中文原文 空運快遞貨物通關辦法第12-1條
進出口快遞貨物以簡易申報單辦理通關者，得將不同納稅義務人或貨物輸出人之同一主號且同類別貨物，以同一簡易申報單號碼合併申報。
依前項規定合併申報之貨物，除進口文件類及出口貨物外，不得併袋通關。
但情況特殊經海關公告者，不在此限。
依前項規定合併申報之貨物，除進口文件類及出口貨物外，不得併袋通關。
但情況特殊經海關公告者，不在此限。