Q1: What kind of goods are allowed to be cleared through the maritime express handling units?
A：According to Article 10 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments, only goods with recognizable maritime express consignments bar codes or labels shall be allowed to be cleared through the maritime express handling units. In addition, according to Article 3 of the same Regulations, the following categories of goods are not allowed to be cleared through those units:
- Shipments of commodities prohibited from importation by the Customs Act, controlled commodities, intellectual property right infringing articles, imported fresh agriculture/fishery /livestock products, live animals/plants, and conserved wildlife and their products.
- Shipments with a gross weight of each package (bag) more than 70 kg.
- Shipments of imported goods which are not loaded in confined containers.
※Reference: Article 3 and 10 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments
Q2：What is the “simplified declaration” of the maritime express consignments?
A：In order to expedite customs clearance of express consignments, documents and low-value consignments are applicable to simplified declaration procedures. For shipments of documents, some declaration items may be omitted, and the clearance modes are limited to C1 (by-pass) and C3 (cargo examination). For those assigned for C3 clearance, the examination, valuation and release of the consignments are processed by the same officers scrutinizing the declarations displayed on the computer screen and invoices attached to the goods. No submission of paper declaration is needed.
※Reference: Article 6, 7 and 9 of Operation Rules of Customs Clearance Procedures for Maritime Express Consignments
Q3：How to differentiate simplified declaration from general declaration of the maritime express consignments?
A：To facilitate the clearance process and secure revenue collection, maritime express consignments are classified into 7 categories (import X1, X2, X3, X4 and export X6, X7, X8) based on the nature and value of the consignments; among which, import X1, X2, X3 and export X6, X7 can be cleared through simplified declaration procedures, while import X4 and export X8, shall go through Customs the same way as normal goods (general declaration).
- Import document (X1)
- Duty-free, low-value import consignment with a Customs value not more than NT$2,000 (X2)
- Low-value dutiable import consignment with a Customs value of NT$2,001-50,000 (X3)
- High-value import consignment with a Customs value exceeding NT$50,000 (X4)
- Export document (X6)
- Low-value export consignment with a free on board (FOB) value not more than NT$50,000 (X7)
- High-value export consignment with a FOB value exceeding NT$50,000 (X8)
For customs governance and other trade control reasons, the following express consignments are not applicable to simplified declarations:
- Goods subject to specific import/export regulations.
- Application for duplicates of their declarations is necessary for the purpose of requesting duty drawback, offset or bonding.
- Returned or re-exported and shall be cross-checked with the original export/import declarations.
- Goods eligible for duty reduction or exemption pursuant to the Customs Act and relevant regulations, and additional notes in the Customs Import Tariff.
- Declaration of the goods inapplicable to the G1 mode of Declaration for Import Goods, the G5 mode of Export Declaration.
- Goods taxable in accordance with the Commodity Tax Act or the Specifically Selected Goods and Services Tax Act.
- Goods subject to special safeguard measures publicly announced by the Ministry of Finance.
- Goods subject to tariff quota.
※Reference: Article 11 and 12 of Regulations Governing Customs Clearance Procedures for Maritime Express Consignments