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.
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".
簡易申報與一般海關申報差在哪？
進口快遞貨物會依貨物類型、完稅價格與輸入規定，使用「進口快遞貨物簡易申報單」或一般進口報單。簡易申報只是申報文件較精簡，不代表免除據實申報、稅則歸列或輸入規定。
| 申報方式 | 常見類別 | 通關與適用重點 |
|---|---|---|
| 快遞簡易申報 | X1 文件；X2 完稅價格 NT$2,000 以下低價免稅；X3 NT$2,001～50,000 低價應稅 | 簡易申報的通關方式只有 C1 或 C3，沒有 C2；特定輸入規定、貨物稅或其他列管貨物即使價格較低，也可能不得採簡易申報。 |
| 一般進口報單 | N1、N5 等；高價快遞 X4 原則上改用一般報單 | 一般自動化報單可能核定 C1、C2 或 C3，並依案件提供發票、裝箱單、輸入許可或其他文件。 |
公司行號想了解簡易申報能否扣抵營業稅，請看 進口報單、關稅稅單與營業稅進項教學。
官方依據：空運快遞貨物通關辦法第 11、12 條及臺北關簡易申報說明。
C1/C2/C3 clearance codes fully explained
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.
官方說明：關務署：C1、C2、C3 有何不同？
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).
官方程序：關稅法第 45～47 條、關務署行政救濟流程。
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.
Within the duty-free allowance, customs processes fast with no extra-tax risk. Splitting multiple orders into separate shipments is a legal practice (just don't exceed 6 times a year for the same type of goods).
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 |
| Administrative litigation | Within 2 months of the appeal result | Administrative Court | Significant amounts (NT$10,000+) |
EZWay 的「申報相符／申報不符」與稅費查詢，不等同關稅法上的復查申請。
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
Customs declaration FAQ
Customs declaration questions? Ask HowBridge
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