Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 21

Express clearance handling fees shall be levied on express consignments pursuant to relevant provisions prescribed in the Rules for Collection of Customs Fees.
中文原文 空運快遞貨物通關辦法第21條
快遞貨物應依海關徵收規費規則規定徵收快速通關處理費。

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