Regulations Governing Customs Clearance Procedures for Maritime Express Consignments｜第 11 條｜Clearance Procedures｜Regulation｜In Force
財政部 / 關務署｜v113.11.13
Effective Date: 2026-03-01｜Last Amended: 2026-02-23
本條規定海運快遞業者應以電腦連線或電子資料傳輸方式向海關申報，並依貨物性質及價格區分七種類別分別處理。進口分為四類：進口快遞文件；進口低價免稅快遞貨物（完稅價格新臺幣二千元以下）；進口低價應稅快遞貨物（完稅價格新臺幣二千零一元至五萬元）；進口高價快遞貨物（完稅價格超過新臺幣五萬元）。出口分為三類：出口快遞文件；出口低價快遞貨物（離岸價格新臺幣五萬元以下）；出口高價快遞貨物（離岸價格超過新臺幣五萬元）。這組級距直接決定集運包裹適用的申報類別與通關處理方式。
The maritime express delivery enterprises shall make declarations with Customs through a computer connection or transmission of electronic information. Import and export maritime express consignments shall be classified according to their natures and values into the following categories and then be handled respectively: 1. Import document; 2. Duty-free low-value import consignment with a Customs value not more than NT$2,000; 3. Low-value dutiable import consignment with a Customs value of NT$2,001-50,000; 4. High-value import consignment with a Customs value exceeding NT$50,000; 5. Export document; 6. Low-value export consignment with a free on board (FOB) value not more than NT$50,000; and 7. High-value export consignment with a FOB value exceeding NT$50,000.
依本條第二項第一至四款，進口分為：進口快遞文件；進口低價免稅快遞貨物，完稅價格新臺幣二千元以下；進口低價應稅快遞貨物，完稅價格新臺幣二千零一元至五萬元；進口高價快遞貨物，完稅價格超過新臺幣五萬元。
依本條第二項第五至七款，出口分為出口快遞文件、出口低價快遞貨物（離岸價格新臺幣五萬元以下）與出口高價快遞貨物（離岸價格超過新臺幣五萬元）。
依本條第一項，海運快遞業者應以電腦連線或電子資料傳輸方式向海關申報。