Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 8
If the customs value exceeds the threshold of tax exemption stipulated under these Regulations, the full amount of import tax (charge) shall be imposed. In the case of postal parcels composed of miscellaneous articles other than tobacco, alcohol, and agricultural products subject to tariff quota, customs duty shall be imposed at the tariff rate stipulated under Paragraph 5 of the General Rules of the Customs Import Tariff. If the postal parcels are not composed of miscellaneous articles, the tariff rate stipulated under the Customs Import Tariff shall be applicable.
中文原文 郵包物品進出口通關辦法第8條
完稅價格逾本辦法規定免稅限額者，應按全額課徵進口稅費（捐）；其屬零星物品者，除菸酒及實施關稅配額之農產品外，應按海關進口稅則總則五規定之稅率課徵關稅；非屬零星物品者，應分別按海關進口稅則所規定之稅率課徵之。