Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 15
Maritime delivery enterprises shall not make separate declarations to Customs for a single importation of maritime express consignments.A single importation of maritime express consignments referred to in the previous paragraph is all the express consignments shipped from one consignor to one consignee in the same voyage.
中文原文 海運快遞貨物通關辦法第15條
海運快遞業者不得將同批海運進口快遞貨物分開申報。
前項所稱同批海運進口快遞貨物，指同一發貨人以同一航次運輸工具發送給同一收貨人之快遞貨物。
前項所稱同批海運進口快遞貨物，指同一發貨人以同一航次運輸工具發送給同一收貨人之快遞貨物。