Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 17
For any postal article sent overseas for the purpose of repair or processing with a free on board (FOB) price below the equivalent of US$5,000, the sender shall complete the “Simplified Declaration Form for Postal Object Exported for Repair and Process” and apply for examination by Customs in the postal authority.When the postal object under the previous paragraph is re-imported, the original copy of the simplified declaration form filed at the time of export shall be submitted to the Customs agency of the place of import.
中文原文 郵包物品進出口通關辦法第17條
寄往國外修理或加工且離岸價格未逾等值美幣五千元之郵包物品，寄件人應填具「郵寄待修、加工物品出口簡易申報單」，向駐郵政機構海關申請查驗。
前項郵包物品復運進口時，應向進口地海關提交出口時申報之簡易申報單正本。
前項郵包物品復運進口時，應向進口地海關提交出口時申報之簡易申報單正本。