Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 20
If any imported postal article cannot be delivered and is not collected during the collection period and if the sender declares to waive the postal article that is not collected by the recipient, the postal authority shall handle subsequent processing after examination and approval by Customs.
中文原文 郵包物品進出口通關辦法第20條
無法投遞、招領逾期之進口郵包物品及寄件人聲明拋棄、收件人未領取之郵包物品，應經海關查驗及核准後，由郵政機構辦理後續處理事宜。