Customs Administration

Import Postal Articles

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Other Regulations

1. Penalties for violations of Customs Preventive Law:

(a) An amount of 2 to 5 times of evaded taxes shall be fined or the goods shall be confiscated or both shall apply if import goods declared are found involving the following situations:

(1) False declaration of name, quantity, or weight of the goods.
(2) False declaration of quality, value, or specification of the goods.
(3) Submission of forged invoices or documents.
(4) Other illegal activities.

If the above-mentioned activities also involve the evasion of control, a fine of 1 to 3 times of the goods value and confiscation of the goods shall apply instead.

(b) Letters and parcels sent by mail, if containing dutiable or controlled goods, should have detailed information of the name, quality, quantity, weight, and value of the goods clearly written on the outside wrapper or an attached form. Failure to meet this requirement shall result in the confiscation of the goods if smuggling or any evasion of control is detected.

(c) Keeping blank invoices affixed with signatures of the foreign suppliers, which could be used as commercial invoice for customs clearance, shall be fined under NT$30,000 and the invoices shall be confiscated.

2. Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels(http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350072

  • Publish Date:2015-07-22
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