Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 19
A maritime express delivery enterprise entrusted by a consignor to deliver express consignments in a 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 a maritime express delivery enterprise declares its consignment to Customs as the holder of the imported consignments, it shall include the names, addresses and uniform tax numbers of the consignees concerned. If the consignee is an individual, the identification number, uniform number of alien resident certificate or passport number should be declared.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.Where the maritime express delivery enterprise declares its consignments to Customs in a simplified filing form in accordance with the previous two paragraphs, the consignees declared should be duty-payers under the simplified declaration form and tax payment certificate and Customs give them duty memos.
中文原文 海運快遞貨物通關辦法第19條
海運快遞業者受託運人委託作戶對戶運送海運進口快遞貨物時，得以貨物持有人名義辦理報關，並依規定繳納稅費。
海運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、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。
海運快遞業者依前二項規定以簡易申報單辦理報關者，海關得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。
海運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、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。
海運快遞業者依前二項規定以簡易申報單辦理報關者，海關得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。