Can you be fined for tapping “Declaration Matches” in EZ WAY? Medical devices are the most common trap

What does tapping “Declaration Matches” mean legally?

Since 1 March 2026, simplified express declarations use “advance confirmation of authorization”: the customs broker pushes the item name, quantity and value to EZ WAY, and only after you tap “Declaration Matches” (申報相符) in the app can the broker use that data to declare to Customs.

Three rules are involved in this button:

Tapping “Matches” only confirms that “the pushed content is the same as what I bought”; it does not make a controlled item lawful. Customs and the competent authorities still judge the goods by their own import requirements.

Sources: Regulations Governing the Establishment and Administration of Customs Brokers (報關業設置管理辦法), Article 13 (amended ROC 115-02-23) · Regulations Governing Customs Clearance of Air Express Consignments (空運快遞貨物通關辦法), Articles 12, 17 and 17-1 (amended ROC 115-02-23)

Will a wrong tap always be fined? It depends on intent or negligence

A penalty does not arise automatically, but “I didn’t know” is not a free pass either. Two articles of the Administrative Penalty Act (行政罰法) have to be read together:

• Article 7, Paragraph 1: “An act in breach of an obligation under administrative law that is not committed intentionally or negligently shall not be penalized.” To impose a penalty, the authority must find that you acted intentionally or negligently.
• Article 8: “Liability for an administrative penalty shall not be exempted on the ground of ignorance of the law. However, depending on the circumstances, the penalty may be reduced or exempted.” Simply saying “I didn’t know it was a medical device” does not exempt you, but the circumstances can be a reason for reduction or exemption.

So tapping “Declaration Matches” is not in itself an admission of guilt. It does, however, become a record that “the data came from you”; whether there was negligence, and how much the fine is, is decided by the competent authority case by case.

Sources: Administrative Penalty Act (行政罰法), Articles 7 and 8 (ROC 111-06-15)

What are the penalties for importing medical devices unlawfully?

Note: some media reports say “NT$60,000 to NT$1,000,000,” but the text of Article 68 says NT$60,000 to NT$2,000,000. Keelung Customs’ press release of 2026-10-13 also says NT$2,000,000.

Sources: Medical Devices Act (醫療器材管理法), Articles 3, 25, 35, 62 and 68 (ROC 109-01-15) · Keelung Customs, Customs Administration, Ministry of Finance, 2026-10-13: be careful when buying “medical devices” online across borders (跨境網購『醫療器材』應審慎，避免觸法受罰)

Which online purchases are actually medical devices?

Keelung Customs warned on 2026-10-13 that “many common everyday goods are also medical devices.” Taipei Customs on 2026-10-22 also named hyaluronic acid, beauty devices, hair removal devices and wheelchairs as medical devices, and said it would step up inspections soon.

Notes: the 8 exempt categories come from the annex to the Regulations Governing Special Approval for the Manufacture and Import of Specific Medical Devices (特定醫療器材專案核准製造及輸入辦法). Under Article 6, Paragraph 5 of those regulations, except for items carried in by arriving travellers, imports by post or express using convenient clearance are limited to once every six months.

Similar products may or may not be medical devices. Under Article 5 of the Regulations Governing the Classification of Medical Devices (醫療器材分類分級管理辦法), you can submit the manufacturer’s instructions and ask the TFDA (食藥署) for the classification.

For the list of 8 categories and the fees and documents for special approval, see “Shipping Medical Devices to Taiwan: Rules and Tariff Codes”.

Sources: Keelung Customs, Customs Administration, Ministry of Finance, 2026-10-13: be careful when buying “medical devices” online across borders (跨境網購『醫療器材』應審慎，避免觸法受罰) · Taipei Customs, Customs Administration, Ministry of Finance, 2026-10-22: check import requirements before ordering online across borders (跨境網購請先查明輸入規定再下單，以免違規受罰) · Regulations Governing Special Approval for the Manufacture and Import of Specific Medical Devices (特定醫療器材專案核准製造及輸入辦法), Articles 6, 7 and Annex (ROC 110-04-22) · Regulations Governing the Classification of Medical Devices (醫療器材分類分級管理辦法), Article 5 (ROC 112-08-22)

Do these 3 things before tapping “Declaration Matches”

• Check the tariff code before ordering: use the Customs-Port-Trade Single Window “GC473 import/export requirement inquiry,” or this site’s CCC tariff search, to see whether the item’s code carries import requirement code 504 (medical devices for the importer’s use; a permit or consent document from the Ministry of Health and Welfare is required). If the import requirement field also shows a restriction code for mainland Chinese goods, check with customer service or the partner customs broker first.
• Check the push notification first: compare the item name, quantity and value one by one. If they differ, tap “Declaration Mismatch” (申報不符) and ask the customs broker to correct it; see “EZ WAY Declaration Mismatch: what to do”.
• If the pushed item is a medical device: do not tap Matches yet; contact the seller or the consolidation service to confirm. Medical devices should in principle be cleared with a regular import declaration together with a TFDA permit document; items within the 8 limited categories need the convenient clearance code.

You already bought a medical device and it has not been released. What now?

• If you can obtain permission: for example the item is within the 8 limited categories, or you have obtained special approval for personal use from the TFDA, ask the consolidation or express company to declare it with a regular import declaration (formal customs declaration) instead.
• If you have not tapped Matches and want to give up the import: Article 17-1 of the Regulations Governing Customs Clearance of Air Express Consignments (空運快遞貨物通關辦法) (Article 18-1 of the Sea Express Regulations (海運快遞貨物通關辦法) is the same) has a return rule with very narrow conditions: it applies only where, before release from the warehouse, it is confirmed that the authorization for a simplified declaration “cannot be completed,” and it does not apply once you have tapped Matches; there must also be “no violation of other competent authorities’ laws requiring referral for penalty,” and an unapproved medical device may itself fall into that situation. So medical devices usually find it hard to qualify, and whether a return is possible is subject to Customs’ determination. Contact the seller or the consolidation service first and follow Customs’ instructions.
• If you have already been notified of a violation: within the deadline in the notice, explain to the authority that issued it how you bought the item, and provide evidence that it was not intentional and not for sale (for example the order was for only 1 item, a personal-use quantity). If you disagree with the decision, use the remedy stated in the decision document.

Sources: Regulations Governing Customs Clearance of Air Express Consignments (空運快遞貨物通關辦法), Articles 12, 17 and 17-1 (amended ROC 115-02-23)

Will Customs warn you in advance which items are controlled?

PTS reported on 2026-07-30 that the Customs Administration said it had completed data integration with the Ministry of Health and Welfare, the Animal and Plant Health Inspection Agency and other agencies, and expected to add a “pre-order regulatory alert and prompt function” within 3 months. At the time of writing (2026-10-24), no official announcement that this function is live could be found. Until it is, you still have to check yourself before ordering whether an item can be imported.

Sources: PTS News, 2026-07-30 (Customs Administration pledges a pre-order regulatory alert)

What to watch for when shipping medical devices with HowBridge

• Medical devices are goods subject to import requirements. When creating a consolidated shipment, choose “formal customs declaration” (under the current setting the customs fee is NT$800 per shipment, taxes extra), and the partner customs broker will declare it with a regular import declaration.
• HowBridge does not apply for TFDA permits on your behalf. For medical devices outside the 8 annex categories, do not send them to the consolidation warehouse without a special approval letter.
• HowBridge currently offers consolidated shipping only from mainland China (Shenzhen warehouse) → Taiwan (Taoyuan warehouse).

Disclaimer: this page summarizes laws and official announcements for reference. Whether a particular item is a medical device, whether it can be imported and whether a penalty applies are determined by the Taiwan Food and Drug Administration (衛生福利部食品藥物管理署) and the Customs Administration, Ministry of Finance (財政部關務署).