Regulations Governing Collection of Customs Service Fees Article 5
In the matter of cargo sealed by the Customs Office, except for the circumstances provided in the following and Paragraph 2, regardless of the number of seals affixed to the cargo, a sealing fee of One Hundred NT Dollars shall be imposed for each container, each train cargo carriage, or each bonded cargo transportation means.Where cargo is transported through other means, regardless of the number of seals affixed to cargo, a sealing fee of One Hundred NT Dollars shall be imposed per cargo batch per shipment. If a passive e-seal is used, a sealing fee of Two Hundred and Fifty NT Dollars shall be imposed:1. Where a warehouse provider approved by the Customs Office to implement autonomous management voluntarily seals cargo with the Customs-regulated seals, regardless of the number of seals affixed to the cargo, a sealing fee of Fifty NT Dollars shall be imposed per collection unit as set forth in the preceding paragraph. If a passive e-seal is used, a sealing fee of Two Hundred NT Dollars shall be imposed.2. Where an ocean carrier, freight forwarder approved by the Customs to process container control procedures through electronic data transmission voluntarily seals cargo with the Customs-regulated seals, regardless of the number of seals affixed to the cargo, a sealing fee of Fifty NT Dollars shall be imposed per collection unit as set forth in the preceding paragraph. If a passive e-seal is used, a sealing fee of Two Hundred NT Dollars shall be imposed.Sealed goods shall be exempt from sealing free under any of the following circumstances:1. Containers (cargoes) sealed by the Customs Office or approved for voluntary sealing with Customs-regulated seals after the Customs Office opens the containers for inspection or examination and thereafter re-seals them.2. Cargoes approved by the Customs Office for voluntary sealing with Customs-regulated seals.3. Passengers’ check-in luggage sealed by the Customs Office at the Kinmen or Matsu airport and thereafter directly transported to mainland China.4. Containers (cargoes) having been determined to be inspected with non-intrusive equipment and are sealed or notified to be sealed by Customs with electronic seals due to clearance procedures.
中文原文 海關徵收規費規則第5條
經海關加封之貨物，除下列各款及第二項另有規定外，不論其使用封條數量，按每一貨櫃、每一火車車箱、每一保稅運貨工具應徵收加封費每一次新臺幣一百元；以其他方式裝運之貨物，不論其使用封條數量，按每一批貨物每一次應徵收加封費新臺幣一百元；使用之封條為被動式電子封條者，其加封費為新臺幣二百五十元：
一、經海關核准實施自主管理之倉儲業者，依海關規定領用封條自行加封者，不論其使用封條數量，按前述每一徵收單位徵收加封費新臺幣五十元；使用之封條為被動式電子封條者，其加封費為新臺幣二百元。
二、海運運輸業、承攬業經海關核准以電子資料傳輸方式辦理貨櫃控管，並依海關規定領用封條自行加封者，不論其使用封條數量，按前述每一徵收單位徵收加封費新臺幣五十元；使用之封條為被動式電子封條者，其加封費為新臺幣二百元。
加封貨物有下列情形之一者，免徵加封費︰一、業經海關加封或經海關核准使用自備封條並依規定自行加封之貨櫃（物），經海關開櫃檢視或查驗後再由海關加封。
二、經海關核准使用自備封條並依海關規定自行加封。
三、空運旅客行李，在金門、馬祖機場經海關加封直掛大陸地區。
四、經核定需儀器查驗之貨櫃（物），海關基於通關作業需求主動或通知業者加封電子封條。
一、經海關核准實施自主管理之倉儲業者，依海關規定領用封條自行加封者，不論其使用封條數量，按前述每一徵收單位徵收加封費新臺幣五十元；使用之封條為被動式電子封條者，其加封費為新臺幣二百元。
二、海運運輸業、承攬業經海關核准以電子資料傳輸方式辦理貨櫃控管，並依海關規定領用封條自行加封者，不論其使用封條數量，按前述每一徵收單位徵收加封費新臺幣五十元；使用之封條為被動式電子封條者，其加封費為新臺幣二百元。
加封貨物有下列情形之一者，免徵加封費︰一、業經海關加封或經海關核准使用自備封條並依規定自行加封之貨櫃（物），經海關開櫃檢視或查驗後再由海關加封。
二、經海關核准使用自備封條並依海關規定自行加封。
三、空運旅客行李，在金門、馬祖機場經海關加封直掛大陸地區。
四、經核定需儀器查驗之貨櫃（物），海關基於通關作業需求主動或通知業者加封電子封條。