Regulations Governing Customs Clearance Procedures for Maritime Express Consignments Article 21
Payment of duties and charges on maritime express consignments shall be levied in accordance with the provisions prescribed in the Regulations Governing the Implementation of Post-Release Duty Payment Procedures for Imported Goods or through a security deposited in advance, and then deducted online when the consignments have been cleared Customs.
中文原文 海運快遞貨物通關辦法第21條
海運快遞貨物應繳之各項稅費，得依進口貨物先放後稅實施辦法規定辦理，或採預繳稅費保證金線上扣繳方式辦理。