Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 14
Where a simplified declaration is made on import/export document or on low-value consignments by a maritime express delivery enterprise, 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.The consignee’s name of an imported express consignment should be declared in a consolidated declaration in accordance with the preceding paragraph, and the consignee’s address and uniform tax numbers should also be declared if the declaration is not made for documents. The identification number, uniform number of alien resident certificate or passport number should also be declared in a case where the consignee is an individual.If a mobile phone number registered under a real name of the consignee has been declared in a simplified import declaration, the declarant may be exempted from declaring the identification number, alien resident certificate number or passport number.The duty-payer is not required to be listed in a consolidated declaration in accordance with the first paragraph. In such case the Customs may issue a duty memo to the consignee of the consolidated declaration for duty payment.Those goods which are declared in consolidation pursuant to the first paragraph shall be cleared separately except for documents.
中文原文 海運快遞貨物通關辦法第14條
海運快遞業者辦理進出口文件類或低價貨物之簡易申報時,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者,應申報進口快遞貨物收貨人名稱,除文件類外,並應申報收貨人地址及其統一編號,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。
依第一項規定合併申報者,由海關將其所申報之收貨人列為簡易申報單及稅款繳納證之納稅義務人,核發稅單。
依第一項規定合併申報之貨物,除文件類外不得併袋通關。
依前項規定合併申報者,應申報進口快遞貨物收貨人名稱,除文件類外,並應申報收貨人地址及其統一編號,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。
依第一項規定合併申報者,由海關將其所申報之收貨人列為簡易申報單及稅款繳納證之納稅義務人,核發稅單。
依第一項規定合併申報之貨物,除文件類外不得併袋通關。