What Liability Do I Face if My Name Is Lent for Customs Clearance or My EZ WAY Identity Is Misused?
If you are listed as the importer or consignee on the customs declaration—or your EZ WAY verified identity is used—you are legally the “importer” and are responsible for the declared information. If a parcel forwarder underreports the value, someone imports under your name, or your EZ WAY identity is misused, you may face a fine under Article 37 of the Customs Anti-smuggling Act of up to 5 times the amount of import duty evaded, plus confiscation of the goods or both. Promptly denying the authorization and preserving evidence is the most important action you can take to protect yourself.
Key Concept: What Is a “Named Importer,” and Why Are You Responsible?
Many people assume, “The parcel forwarder filed the declaration, and they underreported the value, so it has nothing to do with me.” This is a dangerous misconception. Customs looks at the importer or consignee named on the customs declaration. If the shipment uses your name, address, and EZ WAY verified identity, then legally you are the “importer” and are responsible for the shipment’s declared details, including the description, quantity, and value. The parcel forwarder handles the process for you, but responsibility for a false declaration falls primarily on the named importer. That means lending your name, allowing a forwarder to underreport, or failing to act when your EZ WAY identity is misused can ultimately expose you to liability.
Risk 1: Consolidator Underreports
One common “tax-included” tactic is underreporting the customs value
Some parcel forwarders advertise “all taxes included” or “no need to worry about taxes.” In practice, one method they may use is to declare a lower customs value to reduce customs duty and business tax. It may appear to save you money, but if Customs verifies the actual transaction price, the additional tax and penalties are imposed on the named importer—you.
Risk 2: “Name-Lending” Clearance
Someone else uses your identity or duty-free quota, but you bear the responsibility
“Name lending” means allowing someone else to import using your identity, EZ WAY verification, or duty-free quota—possibly to stay under the duty-free threshold, spread out import frequency, or conceal the actual buyer. If the shipment is underreported, violates regulations, or contains controlled goods, Customs will pursue the named importer—you.
Risk 3: EZ WAY Misuse—Not Mine
Someone steals your verified identity and lists you as the consignee
EZ WAY is a real-name identity verification platform for express-shipment consignees. If someone steals your identity and lists you as the consignee, the app may send you an authorization notice for a parcel you did not purchase. If you casually tap confirm, you are effectively endorsing an unknown shipment and may be treated as the named importer.
How Does the Customs Anti-smuggling Act Penalize Violations?
The table below summarizes the legal classification and consequences of false declarations, name lending, and identity misuse under the Customs Anti-smuggling Act.
| Scenario | Legal Status | Citation | Consequences | Protection |
|---|---|---|---|---|
| Underreported value/package | False value declaration | Art. 37 §1(2) | Fine up to 5 times the import duty evaded, confiscation of the goods, or both | Declare truthfully; retain order and payment records |
| Lent-name/contraband import | Importer liable; smuggling law | Arts. 37/36 | Fine up to 3 times the goods’ value; goods may also be confiscated | Never lend your name, duty-free quota, or EZ WAY |
| Incorrect parcel value filing | Incorrect parcel-label details | Art. 38 | The goods or articles may be confiscated | Verify that the forwarder accurately declares the description and value |
Note: These penalties are statutory ceilings and ranges. The actual penalty is determined by Customs case by case based on the circumstances.
People often cite the exemption in Article 36, Paragraph 4 of the Customs Anti-smuggling Act, but its requirements must be understood carefully. It applies when a person, unaware that goods were smuggled, engages in unloading, transporting, receiving, storing, purchasing, or reselling them on another’s behalf, and Customs verifies those facts. These specified acts concern people who handle smuggled goods; the rule does not automatically mean that a named importer whose identity was misused is exempt from penalties. For someone whose identity was misused, promptly denying the authorization and preserving complete evidence are crucial to showing Customs that the declaration was not made by that person and that they truly lacked knowledge. Whether a penalty is waived is still determined by Customs case by case based on the evidence. If an actual penalty or administrative appeal is involved, consult the Customs Administration or a qualified customs or legal professional.
How to Protect Yourself from Identity Misuse or Name Lending: 5-Step SOP
1Declare Honestly; Reject Low Values
Most individual online purchases with a customs value below the duty-free threshold are already tax-exempt, so there is no reason to risk a fine of up to 5 times the duty evaded by underreporting. For transparent estimates, see the Taobao Tax Calculator.
2Never Lend Your Name or EZ WAY
“Helping a friend use your duty-free quota” or “just lending your name” can make you the named importer of noncompliant goods.
3Tap “Not My Parcel” in EZ WAY
Do not casually confirm it. After denying authorization, contact EZ WAY at (02)7735-2812 or Customs at 0800-005-055.
4Complete Advance Authorization
Beginning March 1, 2026, simplified declarations for individuals will require online authorization linked to the individual’s verified identity, reducing opportunities for identity misuse. For setup instructions, see the EZ WAY Guide.
5Keep Evidence
Keep the shopping platform’s order amount, payment records, and messages exchanged with the parcel forwarder. These are crucial evidence for showing Customs that the declaration was accurate or was not made by you.
Frequently Asked Questions
Ship from China to Taiwan with HowBridge
HowBridge provides China warehouse receiving, consolidation, protective packing, cross-border transport, import clearance and EZ WAY guidance. Confirm the item and route before choosing a shipping plan.
✅ We provide
- Cross-border consolidated shipping (sea freight / express sea / air freight)
- Import customs clearance through our AEO-certified partner customs broker
- Official uniform invoices (for consolidated shipping services only)
- 14-language customer support + EZ WAY real-name verification assistance
❌ We do not provide
- RMB or foreign currency payment on your behalf (under Article 29 of the Banking Act, non-banks may not conduct currency exchange business)
- Placing and paying for cross-border orders on your behalf (please use your own payment channels)
- Advancing funds or paying by credit card on your behalf
This page cites primary government, judicial, and academic sources from HowBridge’s customs reference index (1,171 records). Each item links to its original source.
Reference index data version: 2026-08-16
- Government notice Cracking down on declarations filed under a false identity: Customs expects full implementation of advance confirmation of appointment next year (press release on the full rollout of advance appointment) mof.gov.tw
- Official manual Real-name authentication of express consignment consignees (EZ WAY) — dedicated section and operating instructions web.customs.gov.tw
- Government notice Confiscation rules where goods declared for import are found on examination to differ from the original declaration and to involve breaches of the relevant laws (rice, protected species, quarantine articles, controlled drugs, radio-frequency devices, knives and weapons) web.customs.gov.tw
- Government notice Basis for calculating the customs value of dutiable imported goods (principle on whether import duty is to be added to the taxable value for commodity tax) law-out.mof.gov.tw
- Government notice Interpretive orders on the Customs Act and the Customs Anti-Smuggling Act (comprehensive package of interpretations) law-out.mof.gov.tw
- Government notice Overseas online shopping is easy, but frequent imports call for caution (guidance on the limit of 6 duty-free consignments per six months) mof.gov.tw
Related Consolidated Shipping Services
HowBridge covers every platform · One warehouse · One customs process · Transparent freight rates
Taobao Consolidated Shipping
4-step tutorial + freight rates + EZWay + 5 pitfalls to avoid
Pinduoduo Consolidated Shipping
Haggling for bargains + warehouse address + quality inspection
Douyin Consolidated Shipping
Douyin Mall + live shopping + Alipay real-name verification
Xiaohongshu (RED) Consolidated Shipping
Ordering from RED stores + warehouse address + Alipay real-name verification + pitfalls to avoid
Alibaba 1688 Consolidated Shipping
MOQ + full container + sample orders + wholesale customs clearance
VVIC Wholesale to Taiwan
First-hand Guangzhou Shisanhang womenswear + dropshipping + Shenzhen warehouse consolidation
52dsy E-commerce Park
Jieyang Junpu industrial belts + kids' wear and footwear + dropshipping
17zwd Wholesale Source Network
Yiqizuo Wangdian + Guangzhou Shahe and Baima + one-piece MOQ, beginner friendly
Taiwan Dedicated Lines
4 sea and air dedicated routes + dual-end customs clearance + transit times
China to Taiwan Consolidated Shipping
Online quote + SF Express comparison + rates for every platform
Beginner's Guide to Taiwan Consolidated Shipping
What consolidated shipping is + freight calculation + platforms by country + tariff codes
Customs, Tax and Practical Guides
HowBridge = consolidated shipping + AEO customs broker, with import tax handled end to end
Consolidator Comparison
7 criteria + how to choose between official and private consolidators
Customs Declaration Tips
C1/C2/C3 clearance + declared value + what to do if taxed
EZWay Real-Name Verification
Register + verify identity + confirm declarations + reset a forgotten password
Simplified Import Declaration
Simplified express consignment declaration + business tax + duty-free allowance
CCC Code Tariff Classification
11-digit import tariff codes + how to look up and read the rates
Clearance Timing
How long declaration to release takes + what to do if your goods are held
Import Tax Calculator
Customs duty + business tax + NT$2,000 duty-free allowance
Legal, Transparent Parcel Forwarding Without Underreporting or Name Lending
Truthful declarations, EZ WAY identity verification assistance, and transparent tax estimates help your overseas purchases arrive safely.
Sign Up Free to Learn About Legal Parcel Forwarding