Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 15
If any export postal article has any of the following conditions, the sender shall complete an export declaration to carry out the customs declaration procedure with Customs:1. Free on board (FOB) price exceeds the equivalent of US$5,000.2. Subject to export regulations under applicable legislations,except for special conditions announced by the Customs .3. Object for which duplicates of declarations for the purpose of requesting duty drawback or offset of bonding is required.4. Object that is returned or re-exported and needs to be cross-checked with the original import declaration.5. Export declarations other than the Export Declaration for Domestic Goods (Export Declaration “G5”) or Re-Exported Foreign Goods (Export Declaration “G3”).6. Other postal articles subject to customs declaration in accordance with other laws.If customs declaration is not carried out in accordance with the previous paragraph, the postal authority will notify the sender to carry out export customs declaration matters.
中文原文 郵包物品進出口通關辦法第15條
出口郵包物品有下列情形之一者，寄件人應填送出口報單向海關辦理報關手續：
一、離岸價格逾等值美幣五千元。
二、依相關法規有輸出規定。
但有特殊情形經海關公告者，不在此限。
三、需申請沖退稅、保稅用之報單副本之物品。
四、復運出口案件需調閱原進口報單之物品。
五、屬國貨出口報單（出口報單類別「G5」）和外貨復出口報單（出口報單類別「G3」）適用範圍以外。
六、其他依法令應向海關辦理報關之郵包物品。
未依前項規定辦理報關者，由郵政機構通知寄件人辦理出口報關事宜。
一、離岸價格逾等值美幣五千元。
二、依相關法規有輸出規定。
但有特殊情形經海關公告者，不在此限。
三、需申請沖退稅、保稅用之報單副本之物品。
四、復運出口案件需調閱原進口報單之物品。
五、屬國貨出口報單（出口報單類別「G5」）和外貨復出口報單（出口報單類別「G3」）適用範圍以外。
六、其他依法令應向海關辦理報關之郵包物品。
未依前項規定辦理報關者，由郵政機構通知寄件人辦理出口報關事宜。