Regulations Governing Customs Clearance Procedures for Air Express Consignments｜第 26 條｜Penalties｜Regulation｜In Force
財政部 / 關務署｜v113.08.06
Effective Date: 2026-03-01｜Last Amended: 2026-02-23
本條規範快遞業者在簡易申報上的三類違規及其罰則，處罰對象均為快遞業者，個人進口人不是本條的處罰主體。三類違規為：一、將進出口非文件類貨物以快遞文件類簡易申報單辦理通關；二、未依規定拆盤（櫃）供海關查驗，或將不得簡易申報之貨物以簡易申報方式通關；三、未經海關核准擅自併袋或拆袋。三者均依關稅法第八十七條規定處罰。對進口人而言，這說明了為何業者必須依貨物性質選擇正確的申報方式，不能為求便捷而以文件類簡易申報處理實體商品。
If an express delivery operator declares non-document import/ or export consignments using the simplified form designated for express documents, in violation of Paragraph 2, Article 11, Customs shall issue a warning or impose a fine ranging from NT$6,000 to NT$30,000 under Article 87 of the Customs Act. Customs may ordered the operator to make corrections within a specified period; if the corrections are not made within the deadline, penalties may be imposed per violation. If the correction is not completed after three penalties or in the case of a serious violation, Customs may suspend the operator express consignment clearance business for up to six months or revoke the its registration. If an express delivery operator fails to unload its consignments loaded on a pallet or in a container for Customs’ inspection as prescribed in Paragraph 3, Article 11, or fails to comply with the provisions prescribed in Paragraph 1, Article 12 by making a simplified declaration for non-qualified consignments, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 87 of the Customs Act and ordered the operator to make corrections within a specified period of time; if the corrections are not made within the deadline, penalties shall be imposed per violation. If the correction is not completed after three penalties or in the case of serious violation, Customs may suspend the express consignment’s clearance business for up to six months, or its registration may be revoked. If an express delivery operator violates the provisions prescribed in Paragraph 2, Article 12-1 or Article 12-2 of these Regulations by deconsolidating or consolidating cargo without Customs approval, Customs shall issue a warning or impose a fine ranging from NT$6,000 to NT$30,000 under the provisions of Article 87 of the Customs Act. Customs may also order the operator to make corrections within a specified period; penalties shall be imposed for each violation. If correction is not completed after three penalties or in the case of a serious violation, Customs may suspend the express consignment’s clearance business for up to six months, or its registration may be revoked.
Penalty Range: Yes
快遞業者違反第十一條第二項規定，將進出口非文件類之貨物以快遞文件類之簡易申報單辦理通關者，由海關依關稅法第八十七條規定，處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者，按次處罰；處罰三次仍未完成改正或違規情節重大者，得停止六個月以下快遞貨物通關之業務或廢止其登記。 快遞業者未依第十一條第三項規定拆盤（櫃）供海關查驗者，或違反第十二條第一項規定，將不得簡易申報之貨物，以簡易申報方式辦理通關者，由海關依關稅法第八十七條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者，按次處罰；處罰三次仍未完成改正或違規情節重大者，得停止六個月以下快遞貨物通關之業務或廢止其登記。 快遞業者違反第十二條之一第二項或第十二條之二規定，未經海關核准擅自併袋或拆袋，由海關依關稅法第八十七條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者，按次處罰；處罰三次仍未完成改正或違規情節重大者，得停止六個月以下快遞貨物通關之業務或廢止其登記。
依本條第一項，由海關依關稅法第八十七條規定，處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者按次處罰；處罰三次仍未完成改正或違規情節重大者，得停止六個月以下快遞貨物通關之業務或廢止其登記。
依本條第二項與第三項，未依規定拆盤（櫃）供查驗、將不得簡易申報之貨物以簡易申報方式通關，或未經海關核准擅自併袋或拆袋者，同樣由海關依關稅法第八十七條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命限期改正，情節重大者得停止業務或廢止登記。
本條三項的處罰對象都是快遞業者。個人進口人或收件人不是本條的處罰主體。