Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 16
For any export postal article other than those subject to customs declaration under the previous paragraph, the sender shall truthfully declare the name, quantity and value of the object on the posting document. The postal authority shall submit such a form together with the postal parcel to the Customs agency of the place of export for (random) examination and release.
中文原文 郵包物品進出口通關辦法第16條
非屬前條規定應辦理報關之出口郵包物品，寄件人應於寄件文件據實申報物品名稱、數量、價值，由郵政機構連同郵包彙送出口地海關查（抽）驗放行。