Regulations Governing Collection of Customs Service Fees｜第 5 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-07-16
In the matter of cargo sealed by the Customs Office, except for the circumstances provided in the following and Paragraph 2, regardless of the number of seals affixed to the cargo, a sealing fee of One Hundred NT Dollars shall be imposed for each container, each train cargo carriage, or each bonded cargo transportation means.Where cargo is transported through other means, regardless of the number of seals affixed to cargo, a sealing fee of One Hundred NT Dollars shall be imposed per cargo batch per shipment. If a passive e-seal is used, a sealing fee of Two Hundred and Fifty NT Dollars shall be imposed: 1. Where a warehouse provider approved by the Customs Office to implement autonomous management voluntarily seals cargo with the Customs-regulated seals, regardless of the number of seals affixed to the cargo, a sealing fee of Fifty NT Dollars shall be imposed per collection unit as set forth in the preceding paragraph. If a passive e-seal is used, a sealing fee of Two Hundred NT Dollars shall be imposed. 2. Where an ocean carrier, freight forwarder approved by the Customs to process container control procedures through electronic data transmission voluntarily seals cargo with the Customs-regulated seals, regardless of the number of seals affixed to the cargo, a sealing fee of Fifty NT Dollars shall be imposed per collection unit as set forth in the preceding paragraph. If a passive e-seal is used, a sealing fee of Two Hundred NT Dollars shall be imposed. Sealed goods shall be exempt from sealing free under any of the following circumstances: 1. Containers (cargoes) sealed by the Customs Office or approved for voluntary sealing with Customs-regulated seals after the Customs Office opens the containers for inspection or examination and thereafter re-seals them. 2. Cargoes approved by the Customs Office for voluntary sealing with Customs-regulated seals. 3. Passengers’ check-in luggage sealed by the Customs Office at the Kinmen or Matsu airport and thereafter directly transported to mainland China. 4. Containers (cargoes) having been determined to be inspected with non-intrusive equipment and are sealed or notified to be sealed by Customs with electronic seals due to clearance procedures.