Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 18

An express delivery enterprise entrusted by a consignor to deliver express consignments in door-to-door manner may declare the consignments to Customs as the holder of the consignments, and pay duties and charges according to relevant regulations.Where an express delivery enterprise declares its consignments to Customs as the holder of the imported consignments, it shall include in the declaration names and addresses of the consignees concerned except that the goods consigned are documents and if the imported goods are low-value dutiable or high-value consignments, it shall include uniform tax number of the consignees or the the identification number, uniform number of alien resident certificate or passport number, if the consignee is an individual.If a real-name certified mobile phone number has be declared in a import simplified declaration, it could be exempted form declaring the identification number, uniform number of alien resident certificate or passport number of the consignee.Where an express delivery enterprise declares its consignments to Customs in accordance with the preceding two paragraphs, Customs may regard the consignees it declared as designated duty-payers and thus give them duty memos.
中文原文 空運快遞貨物通關辦法第18條
快遞業者受託運人之委託作戶對戶之運送進口快遞貨物,得以貨物持有人名義辦理報關,並依規定繳納稅費。
快遞業者以進口貨物持有人名義辦理報關者,除文件類外應申報收貨人名稱及其地址,進口低價應稅及高價快遞貨物並應申報收貨人統一編號,收貨人為個人者,應申報身分證統一編號、外僑居留證統一證號或護照號碼。
以進口簡易申報單申報收貨人實名認證行動通訊門號號碼者,得免依前項規定申報收貨人身分證統一編號、外僑居留證統一證號或護照號碼。
快遞業者依前二項辦理報關者,海關得將其所申報之收貨人列為稅款繳納證之納稅義務人,核發稅單。

English translation for reference only; the Chinese text prevails. Not legal advice.