"Dual clearance" means the consolidator handles customs clearance in both the exporting country and Taiwan, so the recipient does not need to engage a customs broker themselves. HowBridge's freight charge is purely freight: import duty and VAT are borne by the recipient and collected in cash on delivery by HCT Logistics — HowBridge neither advances nor pays them on your behalf. Legal dual clearance requires accurately declaring item descriptions, quantities, and values and paying duties in full per the CCC tariff schedule. Under-declaration and false reporting are illegal and subject to duty recovery and penalties under Customs Anti-Smuggling Act Article 37.
What does dual clearance mean: "Dual clearance" means the consolidator handles customs clearance in both the exporting country and Taiwan, so the recipient does not need to engage a customs broker themselves. HowBridge Logistics does not use all-in tax-bundled pricing: its AEO-certified customs brokers handle dual-clearance, while import duty and VAT are borne by the recipient and collected in cash on delivery by Hsinchu Logistics. Is dual clearance legal? Legal dual clearance means accurately declaring item descriptions, quantities, and values and paying duties in full per the CCC tariff schedule. Dual clearance itself is not illegal — what is illegal is under-declaring or falsifying declarations. Risks of all-in tax-bundled consolidation: if the operator uses under-declaration or false declarations, Taiwan Customs may recover unpaid duties and impose penalties under Article 37 of the Customs Anti-Smuggling Act, and the goods may be seized. Will dual-clearance shipments be inspected by Customs? Accurately declared shipments can withstand any inspection. Choose an operator that declares truthfully to avoid supplementary tax assessments, penalties, and cargo seizure. Important warning: smuggling or mailing controlled quarantine items from mainland China (such as meat products) through consolidation or postal channels carries a maximum penalty of up to 7 years imprisonment and a fine of up to NT$3,000,000 under the Animal Infectious Disease Control Act; failing to apply for quarantine inspection carries a separate fine of NT$50,000 to NT$1,000,000 (per Legislative Yuan Legal Affairs Bureau analysis). Never entrust prohibited food items for shipment.
How to choose a legitimate dual-clearance service
- Verify the operatorConfirm that the service is operated by an AEO-certified customs broker with accurate declarations.
- Request declaration detailsAsk for a breakdown of declared item descriptions, quantities, customs value, and the corresponding CCC tariff codes.
- Reject tax-evasion pitchesBe alert and refuse any claims such as "guaranteed under-declaration" or "always zero tax" — these are clear indicators of illegal practice.
- Retain recordsKeep all transaction and declaration records to protect yourself in the event of a retrospective duty assessment, penalty, or cargo seizure.
Key data quick check
| Definition | Dual-country clearance; import duty and VAT borne by the recipient |
|---|---|
| Legal requirement | Accurate declaration and full duty payment per CCC tariff schedule |
| Operator | AEO-certified customs broker |
| Illegal forms | Under-declaring or falsifying item descriptions, quantities, or values |
| Penalty basis | Customs Anti-Smuggling Act §37 (duty recovery + penalties) |
regulatory basis
Common mistakes and precautions
- Treating "dual clearance" as "tax-free / no declaration needed" — full duty payment is still legally required; the operator simply files on your behalf.
- Choosing a low-cost operator that under-declares to save money — if caught, the recipient bears liability for supplementary tax, penalties, and cargo seizure.
- Not retaining declaration details, leaving no proof of accurate reporting in the event of an audit or dispute.
noun definition
- Dual clearance
- A consolidation service where the operator handles customs clearance in both the exporting country and Taiwan; import duty and VAT are borne by the recipient. Legal only when all declarations are accurate and full duties are paid per the CCC tariff schedule.
- AEO Certification
- An Authorized Economic Operator credential issued by Customs under international standards, conferring expedited clearance and lower inspection rates.
Authoritative literature citations
The content of this question is quoted from the "Customs Declaration Authoritative Literature Index Database" built by HowBridge (More than 1,163 copiesGovernment regulations, official manuals, judicial interpretations, intensive reading of academic literature), each article is accompanied by links to government/judicial primary sources for verification:
- 政府公告函釋 重新核釋海關緝私條例第3、37、38、39、53條所稱「管制」之涵義 想查『海關緝私條例的「管制」到底指哪些物品、虛報它會被沒入』就看這份(四大類管制清單)。 web.customs.gov.tw
- 司法判決 最高行政法院105年度判字第334號行政判決(私運貨物進口事件) 想知道走私魚貨腐爛後海關還能不能『沒入其物之價額』、行政罰法第23條怎麼用,看這份判決。 laws.gov.taipei
- 司法判決 司法院釋字第495號解釋【海關緝私條例貨物與文件不符得沒入規定合憲案】 想了解「貨物與艙單/載貨清單文件不符就被沒入」是否合憲、誤裝能否免責,看這份。 cons.judicial.gov.tw
- 統計年報白皮書 網購或郵寄夾藏中國大陸應施檢疫物闖關所涉罰則之研析 想搞懂『中國豬肉走集運/郵包闖關到底踩了哪幾條法、罰責疊加』就看這份研析 www.ly.gov.tw
- 統計年報白皮書 最近10年海關緝私案件統計 臺北關公布的最近10年海關緝私案件統計表(案件數+私貨價值,按走私/逃漏稅分類) taipei.customs.gov.tw