Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 12

If an import/export express consignment belongs to any of the following categories, customs clearance shall be conducted via general import/export declaration form:1. High-value import express consignment prescribed in Subparagraph 4, Paragraph 2 of the preceding Article, or high-value export express consignment prescribed in Subparagraph 7, Paragraph 2 of the preceding Article.2. Subject to specific import/export regulations, unless otherwise announced by the customs due to special circumstances.3. Application for duplicates of their declarations is necessary for the purpose of requesting duty drawback, offset or bonding.4. Returned or re-exported and shall be cross-checked with the original export/import declarations.5. Goods eligible for duty reduction or exemption pursuant to the Customs Act and relevant regulations, and additional notes in the Customs Import Tariff, but duty-free samples pursuant to Subparagraph 9, Paragraph 2, Article 49 of the Customs Act imported by non-individuals may apply to using the simplified declaration procedure if the aggregate value of declaration is under NT$3,000.6. Goods not applicable to the G1 mode of Declaration for Import Goods, the G5 mode of Export Declaration, or the F5 mode of Export Declaration for Free-Trade-Zone Goods.7. Goods subject to the imposition of countervailing duty, antidumping duty, or retaliatory duty publicly announced by the Ministry of Finance.8. Goods subject to adoption of import relief in accordance with the Foreign Trade Act by the Ministry of Economic Affairs or special safeguard measures publicly announced by the Ministry of Finance.9. Goods taxable in accordance with the Commodity Tax Act or the Specifically Selected Goods and Services Tax Act.10. Goods subject to tariff quota.Express consignments other than those defined in the preceding paragraph may be cleared through simplified declaration.