Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 11
If two or more postal articles imported from overseas are sent from the same sender and delivered to the same addressee on the same day, the customs value of such articles shall be calculated in a combined manner.The same delivery date referred to under the preceding paragraph means the postal seals affixed by the postal authority show the same date as the dispatch notes of postal parcels.
中文原文 郵包物品進出口通關辦法第11條
自國外進口之郵包物品，自同一寄件人，同一到達日寄交同一收件人，在兩件以上者，合併計算完稅價格。
前項所稱同一到達日，指郵政機構加蓋郵戳於郵包發遞單上之日。
前項所稱同一到達日，指郵政機構加蓋郵戳於郵包發遞單上之日。