Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 7
Imported parcel articles shall be subject to customs duty, commodity tax, business tax, tobacco and alcohol tax, health and welfare surcharge for tobacco, specifically selected goods and services tax, and a trade promotion service fee in accordance with applicable regulations. However, if the customs value is within NT$2,000, the customs duty, commodity tax and business tax are exempted.Postal articles with tax exemption under the preceding paragraph do not include tobacco, alcohol or agricultural products subject to tariff quota.In the case of an emergency, the Ministry of Finance may announce a certain period during which the restriction of the customs value of NT$2,000 for the purpose of tax exemption is not applicable for certain articles.
中文原文 郵包物品進出口通關辦法第7條
進口郵包物品應依相關規定徵收關稅、貨物稅、營業稅、菸酒稅、菸品健康福利捐、特種貨物及勞務稅及推廣貿易服務費。
但完稅價格在新臺幣二千元以內者，免徵關稅、貨物稅及營業稅。
前項免徵稅款之郵包物品，不包括菸酒及實施關稅配額之農產品。
為因應緊急狀況需要，財政部得公告於一定期間內進口之特定物品，不受完稅價格新臺幣二千元以內免稅之限制。
但完稅價格在新臺幣二千元以內者，免徵關稅、貨物稅及營業稅。
前項免徵稅款之郵包物品，不包括菸酒及實施關稅配額之農產品。
為因應緊急狀況需要，財政部得公告於一定期間內進口之特定物品，不受完稅價格新臺幣二千元以內免稅之限制。