Customs Act Article 27
I.To expedite customs clearance, express consignments and postal parcels may clear the Customs at a specific place.II.Regulations governing the conditions and location of the establishment, classes of the express consignments, qualifications of operators, the conditions, distinction and declaration of goods, sorting, clearance procedures and any other required matters shall be prescribed by the MOF.III.Regulations governing the location of the establishment, amount of value and conditions subject to declaration, claim, examination, release and other clearance procedures regarding the postal parcels referred to in Paragraph 1 and any other required matters shall be prescribed by the MOF.
中文原文 關稅法第27條
為加速通關，快遞貨物、郵包物品得於特定場所辦理通關。
前項辦理快遞貨物通關場所之設置條件、地點、快遞貨物之種類、業者資格、貨物態樣、貨物識別、貨物申報、理貨、通關程序及其他應遵行事項之辦法，由財政部定之。
第一項郵包物品之通關場所、應辦理報關之金額、條件、申領、驗放、通關程序及其他應遵行事項之辦法，由財政部定之。
前項辦理快遞貨物通關場所之設置條件、地點、快遞貨物之種類、業者資格、貨物態樣、貨物識別、貨物申報、理貨、通關程序及其他應遵行事項之辦法，由財政部定之。
第一項郵包物品之通關場所、應辦理報關之金額、條件、申領、驗放、通關程序及其他應遵行事項之辦法，由財政部定之。