Customs Declaration Field Guide
Declare the "actual transaction price" (don't over- or under-state it), write specific product names with specs (not just "cosmetics"), and check the CCC code yourself first — that raises your chances of a C1 release with no inspection. Even if you're drawn for C3, an honest declaration clears just as smoothly, and if you get taxed you have 30 days to gather your invoices and file an objection.
What is a C3 inspection?
C3 is the “document review and physical inspection” clearance method assigned by customs, meaning the goods must be opened and inspected. By contrast, C1 means no review and no inspection, and C2 means document review without opening the package; express simplified declarations are only assigned C1 or C3, never C2. The assignment is based on customs’ computerized expert system weighing the importer’s clearance record, the goods’ country of origin, the nature of the goods, the customs broker, and other risk criteria, and it may also result from random selection. Customs has not published a fixed C3 probability that applies to all packages; the percentages circulating online are unofficial rules of thumb. Being assigned C3 does not necessarily mean a violation, additional tax, or being placed on a watch list.
Why should you understand customs declaration?
Most consolidation customers assume "declaration is the forwarder's job", but in reality:
- You decide the declared value (when you confirm it through HowBridge or EZWay)
- A wrong declaration gets reassessed by customs (you pay tax you didn't owe)
- Clearance speed depends on whether you're drawn C1/C2/C3
- An appeal needs evidence (understand the process in advance so you can prepare)
This guide gives you the full practical know-how, so you go from "passively waiting for clearance" to "actively taking charge of it".
HowBridge core data (free to cite)
Customs publishes no statistics on how long you actually wait after being assigned C3, but consolidation companies have the data. Based on HowBridge’s measurements across 556 sea-freight consolidation import declarations (2026-07-01 to 2026-08-31), from declaration filing to customs release, 97.5% were completed within 24 hours, 98.6% within 48 hours, and 99.3% within 72 hours; after release, 51.8% left the warehouse within 24 hours. In other words, the vast majority of declarations clear customs within three days. What really drags things out are individual cases requiring extra documents or inspection, not the norm.
| Item | Measured value |
|---|---|
| Declaration filed → customs release | Within 24 hours 97.5%, 48 hours 98.6%, 72 hours 99.3% (556 sea-freight consolidation import declarations) |
| Release → out of warehouse | Within 24 hours 51.8%, 48 hours 71.8% (556 declarations) |
| C3 inspection probability | Customs has not published a fixed probability that applies to all packages; assignment depends on risk criteria such as the importer’s clearance record, country of origin, nature of the goods, and the customs broker, plus random selection |
| Clearance methods for express simplified declarations | Only C1 or C3; there is no C2 |
| Deadline to contest an assessment | Apply for re-examination within 30 days from the day after receiving the duty payment notice (Article 45 of the Customs Act) |
Methodology: time from declaration filing to customs release is calculated from timestamps returned by the Customs-Port-Trade Single Window, for the period 2026-07-01 to 2026-08-31, checked on 2026-09-17. These are measured historical values, not a clearance-time guarantee; individual cases are still affected by inspections, requests for additional documents, permit reviews, and on-site workload.
The customs release figures above cover only declarations already filed with customs; shipments not yet filed are not counted, and the data carries no clearance-type (C1/C2/C3) code.
What Is the Difference Between a Simplified Declaration and a General Customs Declaration?
Imported express shipments use either a "Simplified Import Declaration for Express Consignments" or a general import declaration, depending on the type of goods, customs value, and import regulations. A simplified declaration merely uses less detailed documentation; it does not exempt the shipment from accurate declaration, tariff classification, or import regulations.
| Declaration Method | Common Categories | Key Clearance and Eligibility Details |
|---|---|---|
| Express Simplified Declaration | X1 documents; X2 low-value duty-free goods with a customs value of NT$2,000 or less; X3 low-value taxable goods valued at NT$2,001～50,000 | Simplified declarations have only C1 or C3 clearance modes, not C2. Goods subject to specific import regulations, commodity tax, or other controls may be ineligible for simplified declaration even if their value is low. |
| General Import Declaration | N1, N5, etc.; high-value X4 express shipments generally require a general import declaration | A general automated declaration may be assigned C1, C2, or C3. Depending on the case, an invoice, packing list, import permit, or other documents may be required. |
Companies seeking to determine whether business tax paid through a simplified declaration can be claimed as input tax should see the Guide to Import Declarations, Customs Tax Bills, and Input VAT.
Official sources: Articles 11 and 12 of the Regulations Governing Customs Clearance Procedures for Air Express Consignments and the Taipei Customs explanation of simplified declarations.
C1/C2/C3 clearance codes fully explained
C1 means no document review and no inspection, C2 means document review without inspection, and C3 means document review plus physical inspection (the package is opened). All three are assigned by customs based on risk criteria; neither customs brokers nor consolidation companies can choose them.
Taiwan customs uses a "tiered inspection system", assigning parcels to one of 3 levels automatically or manually:
C1No review, no inspection (the luckiest)
The system releases it automatically — no document check, no opening the box. Clearance can finish within a few hours at the fastest.
- Applies to: low-risk, low-value, everyday goods
- Odds: roughly 60-70% of parcels (depending on product type)
- Tip: just keep your declaration accurate — no special preparation needed
C2Review required, no inspection (medium)
Documents are reviewed but the box isn't opened. About 1-2 working days.
- Applies to: incomplete declarations, ambiguous CCC codes, price concerns
- Odds: roughly 20-30% of parcels
- Tip: make sure the invoice is complete, the product name is clear, and the CCC code is correct
C3Review and inspection required (the slowest)
Documents are reviewed and the box is physically opened and inspected. About 2-5 working days.
- Applies to: high-value, high-risk, restricted items, or those on a selected list
- Odds: roughly 5-10% (random draw + risk assessment)
- Tip: ① pack goods neatly (so customs can open and inspect easily) ② keep the invoice and CCC code all correct ③ don't have any hidden prohibited or restricted items
After the EZWay app sends you a notification, you can see each parcel's clearance code in the "Pending Confirmation" list. If it's C3, it will show "Inspection Required", so you can mentally prepare for a longer wait.
Official explanation: Customs Administration: What Is the Difference Between C1, C2, and C3?
How to fill in the declared value (most important)
Customs rules: the declared value must be the "actual transaction price" — you can't over-state or under-state it. Under-stating is treated as "tax evasion" (a fine of 2-5 times the tax), while over-stating means you pay tax you didn't owe.
Principles for filling in the declared value
1Use the amount on your purchase invoice (including shipping + insurance)
This is the safest approach. If you pay with Alipay or a credit card, keep a screenshot of the transaction record as supporting evidence.
2Convert currency using the customs exchange rate for the period
The "customs declaration exchange rate" is published every 10 days (and differs from the Alipay / bank rate). Your forwarder or the HowBridge system converts it automatically.
3Tips for declaring gifts / samples
Gifts: use the going market price (you can't write NT$0). Samples: you can apply for "sample duty exemption" (requires a registered company + application documents). Discounted price: keep a screenshot of the promotional/discount link.
4What happens if customs catches an understated value
① Customs "reassesses" at the market price and you pay more tax ② you're flagged as a "declaration anomaly", and your future parcels get 100% C3 inspection ③ in serious cases, a fine of 2-5 times the tax + being blacklisted. Not worth the risk.
Product-name translation tips
The declared product name must be in Traditional Chinese + specs, to avoid vague or incorrect classification.
| Actual product | ❌ Wrong declaration | ✅ Correct declaration |
|---|---|---|
| SK-II Facial Treatment Essence | "Cosmetics" — too vague | "SK-II Facial Treatment Essence 230ml skincare lotion" |
| Taobao-bought clothing | "Clothing" | "Women's cotton T-shirt, size S, 100% cotton" |
| Sneakers | "Shoes" | "Nike men's sneakers, US10, canvas" |
| iPhone accessory | "3C electronics" | "iPhone charging cable, USB-C to Lightning, 1m" |
| Baby bottle | "Baby products" | "Pigeon PPSU baby bottle 240ml" |
| Health supplement | "Tonic" | "GNC Glucosamine 1000mg, 90 capsules" |
- Raises your C1 clearance odds (easier for the system to judge)
- Avoids being put under the wrong CCC code (paying more tax)
- Allows quick verification during inspection
- Makes proof easier for returns/claims
What to do when customs adds tax
- Reassessed value higher than declared: customs thinks your declared price is below the market rate
- CCC code changed: customs decides your goods belong in a different category with a higher tax rate
- Added commodity tax: you forgot to declare tobacco/alcohol tax or commodity tax
The 5-step SOP for handling extra tax
1Read the tax bill details in the EZWay notification
Confirm what customs has listed: ① the duty-paying value ② the applicable CCC code ③ the tariff rate ④ the reason for the extra tax (e.g. "reassessed value is higher").
2Prepare evidence documents
① The actual purchase invoice (screenshot) ② the credit card / Alipay transaction record ③ the product link + price screenshot ④ the price of the same item on other platforms (compare on Taobao or Amazon).
3File an "objection" within 30 days
Use the "Objection" feature in the EZWay app, or submit a written objection to the Customs Administration. You must attach all your evidence.
4Wait for the customs re-review
A reply generally takes 7-14 working days. If your evidence is sufficient, customs will adjust the duty + refund the overpayment.
5If you don't accept the result, you can appeal further
If you're unhappy with the re-review result, you can file an administrative appeal with the "Ministry of Finance" (within 30 days). But few cross-border consolidation cases are worth appealing (unless the amount is large).
Official procedures: Articles 45～47 of the Customs Act and the Customs Administration's administrative appeal process.
7 practical tips to speed up clearance
Confirm your declaration the moment customs notifies you. A delay of 7+ days is treated as abandonment, and the parcel is returned or destroyed.
Falsely declaring a low price actually gets you flagged as an "anomaly", and your future parcels get 100% C3 inspection (the slowest).
Change "cosmetics" to "SK-II Facial Treatment Essence 230ml skincare lotion" and your C1 odds go up 30%.
Use the 12,000+ tariff lookup tool to enter the product name, and only declare once you see the right CCC.
Goods in the same shipment may not be declared separately to get around the rules. The low-value exemption is also subject to a per-half-year frequent-import limit; declare truthfully according to the actual transaction and shipping batch.
Email a copy to yourself so you can pull it up whenever you need it.
The commercial import process is clear-cut and customs inspects it less often; there's no NT$2,000 duty-free allowance, but clearance speed is steady. See the complete store-stocking import guide.
The customs appeal process
| Appeal stage | Deadline | Authority | Applies to |
|---|---|---|---|
| EZWay app objection | Within 30 days of the tax bill | EZWay system | Duty disputes, CCC reclassification |
| Written objection to Customs Administration | Within 30 days | Customs Administration | Large disputes needing detailed paperwork |
| Administrative appeal to Ministry of Finance | Within 30 days of the re-review result | Ministry of Finance | Not accepting the re-review result |
The "Declaration Matches/Declaration Does Not Match" options and tax inquiry function in EZWay are not equivalent to filing an application for reassessment under the Customs Act.
Related reading
Complete EZWay tutorial (including declaration confirmation)
How to use the import duty calculator
The complete Taiwan customs guide
The complete Taiwan tariff lookup guide
The complete cross-border returns & refunds guide (including customs appeals)
All consolidation guides overview
Guide to Import Declarations, Customs Tax Bills, and Input VAT
Guide to Looking Up 11-Digit CCC Code Tariff Classifications
Customs declaration FAQ
Customs declaration questions? Ask HowBridge
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