Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 10
If the customs value of any imported postal parcel exceeds NT$2,000 and if the article is not subject to customs declaration under Article 6, Customs will complete a Duty Memo for Imported Postal Parcels and submit it to the postal authority to serve as the basis for the posting and collection of duties/taxes.
中文原文 郵包物品進出口通關辦法第10條
進口郵包物品完稅價格逾新臺幣二千元，且非屬第六條之應辦理報關者，由海關填發小額郵包進口稅款繳納證送交郵政機構，以憑投遞並代收稅款。