Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 12
The provisions regarding tax exemption under these Regulations are not applicable to frequent posting of postal articles sent to the same addressee.The frequent posting referred to under the preceding paragraph means the same addressee is given theduty exemption on imported postal articles for more than six times within half a year by applying to the provisions set forth in Paragraph 1,Article 7 of the said Regulations.In addition,the aforementiones "half a year" refers to January through June or July through December of the year.
中文原文 郵包物品進出口通關辦法第12條
寄交同一收件人之郵包物品，次數頻繁者，不適用本辦法關於免稅之規定。
前項所稱次數頻繁，指同一收件人於半年度內進口郵包物品適用第七條第一項之免稅規定放行逾六次者。
所稱半年度，指每年一月至六月及七月至十二月。
前項所稱次數頻繁，指同一收件人於半年度內進口郵包物品適用第七條第一項之免稅規定放行逾六次者。
所稱半年度，指每年一月至六月及七月至十二月。