Regulations Governing Collection of Customs Service Fees｜第 6 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-07-16
An express customs clearance processing fee under the following conditions shall be imposed on cargo where customs clearance procedures are processed inside the express handling unit or air cargo transshipment center: 1. Express Handling Unit (EHU): An express customs clearance processing fee shall be assessed on a monthly flat rate pursuant to the additional manpower costs and material costs incurred during the customs clearance procedure. In case where shift work is not implemented by Customs in the EHU, the exprss customs clearance processing fee may be assessed monthly on a transaction-by-transaction basis pursuant to the additional costs incurred during non-working hours. The express customs clearance processing fee due from the each special delivery establishment using the container zone is computed based on the ratio of the volume of operations of the particular special delivery establishment against the total volume of operations of the entire zone. 2. Air cargo transshipment center: An express customs clearance processing fee shall be assessed on a monthly flat rate pursuant to the additional manpower costs and material costs incurred during the customs clearance procedure. The Customs shall conduct a regular review of the monthly flat rate schedule or transaction- based amount of clearance processing fees, as provided in preceding Paragraph, every six months, and applicable rates shall be announced after each review. A commensurate security should be submitted for the regulated collectible fees pursuant to the Paragraph 1 provisions to facilitate assessment and collection.