Express vs. Postal Customs: Simplified Declaration & Clearance Methods Explained
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📅 Last updated: 2026-09-01 · ✍️ HowBridge Consolidation Editorial Team · 🛡️ Reviewed by an AEO-certified partner customs broker
- Express shipments (handled by express carriers, including sea/air express consolidation) follow the Regulations Governing Customs Clearance for Air Express Consignments and the Regulations Governing Customs Clearance for Sea Express Consignments, can use simplified declarations, and clear faster — recipients usually need to complete EZWay real-name verification; postal shipments (international EMS, airmail parcels) go through the postal system under the Regulations Governing Import and Export of Postal Parcels.
- Simplified declarations come in two types, X2 and X3: both apply to imported express shipments with a customs value of NT$50,000 or less — X2 is for low-value express goods, X3 is for low-value taxable express goods; X2 allows the Unified Business Number field to be omitted per regulation. Shipments with a customs value over NT$50,000 must use a general import declaration instead.
- Packages (bags) with a gross weight over 70 kg per item cannot clear customs via the express channel (Article 6 of the Regulations Governing Customs Clearance for Air Express Consignments; Article 3 of the Regulations Governing Customs Clearance for Sea Express Consignments) and must go through formal customs declaration instead.
- The clearance method is determined by Customs' computer system: C1 (exempt from review and inspection), C2 (document review), or C3 (cargo inspection) — the declarant cannot choose it.
- Shipments with a customs value ≤ NT$2,000 are exempt from customs duty and business tax; if the same recipient receives more than 6 duty-free releases in a half-year period, Customs may deny the exemption.
Express vs. Postal: Definitions & Legal Basis
The difference lies in who handles the shipment and which regulations apply: express shipments are handled by express carriers under the express clearance regulations and can use simplified declarations; postal shipments go through the postal system under the postal parcel clearance regulations. The vast majority of overseas purchases shipped to Taiwan via consolidation go through the express channel.
| Item | Express | Postal |
|---|---|---|
| Carrier | Express carriers (international express companies, sea/air express consolidation) | Postal system (Chunghwa Post, international EMS) |
| Applicable regulations | Regulations Governing Customs Clearance for Air Express Consignments; for Sea Express Consignments | Regulations Governing Import and Export of Postal Parcels |
| Declaration method | Low-value goods can use a simplified declaration (X2/X3) | Simplified postal parcel release procedure |
| Real-name verification | Recipients usually need to complete EZWay real-name verification and confirm online | Handled case by case per regulation |
| Weight limit | Packages (bags) with a gross weight over 70 kg per item cannot clear via the express channel | Per postal operating rules |
| Speed | Faster, fully trackable | Generally slower |
Both channels share the same duty-free threshold: shipments with a customs value ≤ NT$2,000 are exempt from customs duty and business tax, but Customs may deny the exemption if the same recipient receives more than 6 duty-free releases in a half-year period.
Sea Express vs. Air Express
Both fall under express clearance and can use simplified declarations; the difference is the mode of transport: air express takes just a few days and costs more, suited to light, urgent items; sea express takes about one to two weeks and costs less, suited to heavier or bulkier shipments.
| Mode | Applicable Regulation | Transit Time | Best For |
|---|---|---|---|
| Air express | Regulations Governing Customs Clearance for Air Express Consignments | A few days | Light, urgent, high-value items |
| Sea express | Regulations Governing Customs Clearance for Sea Express Consignments | About 1–2 weeks | Heavier, bulkier, not time-sensitive |
Packages (bags) with a gross weight over 70 kg per item cannot clear customs via the express channel (Article 6 of the Regulations Governing Customs Clearance for Air Express Consignments; Article 3 of the Regulations Governing Customs Clearance for Sea Express Consignments) and must switch to formal customs declaration. Large furniture, appliances, or bulk wholesale shipments most often run into this limit — check the per-item gross weight before shipping.
What Are X2/X3 Simplified Declarations?
A simplified declaration is a declaration type for imported express shipments with a customs value of NT$50,000 or less, designed to simplify paperwork and speed up clearance. It comes in two types — X2 (low-value express goods) and X3 (low-value taxable express goods) — and X2 allows the Unified Business Number field to be omitted per regulation.
- X2, low-value express goods: applies when the customs value is NT$50,000 or less, and allows the Unified Business Number field to be omitted per regulation.
- X3, low-value taxable express goods: also applies at NT$50,000 or less, for taxable goods; businesses importing under an X3 declaration can still claim input tax credit as provided by regulation.
- Shipments over the threshold or subject to inspection/review: goods with a customs value over NT$50,000, bulk wholesale shipments, or items requiring inspection sign-off (BSMI mandatory inspection, food inspection F01, import permits, etc.) must use a general import declaration instead.
- Most small e-commerce packages clear quickly through a simplified declaration — but a simplified declaration still requires an honest declaration; misreporting the item description or value is still subject to legal penalties.
"X declaration" is an industry nickname; the formal name is a simplified declaration form. The actual declaration type and value threshold that apply are governed by announcements from the Customs Administration, Ministry of Finance, and case-by-case determination.
C1/C2/C3: The Three Clearance Methods
Customs uses its Customs Clearance Automation computer expert system to automatically determine the clearance method based on the declared tariff classification, the company's clearance history, the origin and nature of the goods, the customs broker, and other factors — the declarant cannot choose it.
| Method | Description | Approximate Time |
|---|---|---|
| C1 — Exempt from Review and Inspection | No document review or inspection; released upon payment of duties and taxes. The declarant must still keep the original paper declaration and documents on file for one year for possible audit. | Usually within a few hours |
| C2 — Document Review | After online declaration, the original paper declaration and documents must be submitted by the end of Customs business hours the following day; released once the review confirms they match. | About 1–2 business days |
| C3 — Cargo Inspection | In addition to submitting documents, an inspection must be requested with a Customs inspection officer within ten days of the declaration date to verify the item description and quantity, followed by classification and valuation before release; further divided into C3M (documents + manual inspection) and C3X (no documents, X-ray instrument inspection) | About 2–5 business days |
Being assigned C2 or C3 usually doesn't affect the final duties and taxes owed — it only affects release time. To speed up clearance: declare the item description, quantity, and price honestly, complete EZWay real-name verification, and use an AEO-certified partner customs broker. Actual turnaround may be longer around consecutive holidays or during periods of high inspection volume.
EZWay Real-Name Verification
For shipments imported via the express channel, recipients usually need to complete EZWay real-name verification and confirm the declaration in the app before the shipment can clear customs smoothly — this is a measure to prevent customs declarations made under someone else's identity.
- Complete real-name registration and binding before your first consolidated shipment, so you don't get stuck once your package arrives in Taiwan.
- After receiving a push notification, confirm and approve the declaration details in the app — failing to respond will delay release.
- If you find a package that isn't something you bought, decline to approve it — having your identity used for someone else's customs declaration without your knowledge could leave you liable for duties and taxes that aren't yours.
EZWay Real-Name Verification Tutorial
Full Clearance Process
① Carrier Declares to Customs
After the shipment arrives in Taiwan, the express carrier declares it to Customs; low-value goods are usually declared using a simplified declaration (X2/X3).
② Computer System Determines the Clearance Method
The system automatically assigns C1 (exempt from review and inspection), C2 (document review), or C3 (cargo inspection); the declarant cannot choose it.
③ EZWay Real-Name Confirmation
The recipient confirms and approves the declaration details in the app; decline if the package isn't yours.
④ Duties and Taxes Are Calculated
If the customs value (CIF = goods value + international freight + insurance) is ≤ NT$2,000, it's exempt from customs duty and business tax; above that, customs duty plus 5% business tax (on the customs value plus duty) applies.
⑤ Release and Home Delivery
Once duties and taxes are paid, the shipment is released and handed to a domestic courier for delivery to your door.
- Complete EZWay before you order: almost always required for express imports — finish real-name verification before your first consolidated shipment.
- Choose your mode by weight and urgency: light and urgent goods go by air express, heavier goods go by sea express; anything over 70 kg gross weight per item must switch to formal customs declaration.
- The duty-free threshold is based on customs value: customs value includes international freight and insurance, not just the item's sale price — only ≤ NT$2,000 is exempt.
- A simplified declaration still requires an honest declaration: a simpler form doesn't mean you can under-report — misreporting is subject to legal penalties, and Customs may deny the duty-free exemption if you exceed 6 imports in a half-year period.
Frequently Asked Questions
This article is a general overview. Clearance methods, simplified declaration value thresholds, and other rules are governed by the Regulations Governing Customs Clearance for Air Express Consignments, the Regulations Governing Customs Clearance for Sea Express Consignments, the Regulations Governing Import and Export of Postal Parcels, and the latest announcements from the Customs Administration, Ministry of Finance. Please consult the competent authority for case-specific questions.
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