What is simplified declaration? How do X declarations actually differ from formal declarations?
In three sentences
First, “simplified declaration” is the formal regulatory term, while “X declaration” is a common name referring to the declaration type codes entered on simplified declaration forms: X1 (express documents), X2 (low-value, tax-exempt consignments), and X3 (low-value, taxable consignments). Second, the most common confusion concerns two thresholds: low-value tax exemption applies to a customs value of NT$2,000 or less, while simplified declaration applies up to a customs value of NT$50,000—anything above NT$50,000 is a “high-value express consignment” (X4) and requires a general import declaration. Third, simplified declaration does not mean less legal responsibility: the consignee remains the taxpayer, and inaccurate declarations still result in additional tax assessments and penalties; simplified declaration is prohibited in all ten specified circumstances, including goods subject to import/export requirements, commodity tax, or specifically selected goods and services tax, regardless of value.
What exactly is simplified declaration (an X declaration)?
The vast majority of cross-border online shopping parcels received in Taiwan clear customs as express consignments. Under the Regulations Governing Customs Clearance Procedures for Air Express Consignments and the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments (both last amended on ROC 115-2-23, under Article 27, Paragraph 2 of the Customs Act), eligible express consignments may be declared using fewer fields than a general import declaration, with duties and taxes deducted online from a prepaid duty and tax security deposit to expedite release—this is “simplified declaration.”
Also, express consignments have a weight limit: a gross weight of 70 kg or less per item (bag) (30 kg for postal parcels). They must not contain items prohibited from import under the Customs Act, controlled items, items infringing intellectual property rights, fresh agricultural, fishery or livestock products, live animals or plants, protected wildlife or plants, or products made from them.
This deserves clarification because the incorrect explanation is widely circulated.
① The “Declaration Types” table in the official Customs-Port-Trade Operation Codes contains no codes beginning with X—it lists only the G, B, D, F, and T series (imports include G1, G2, and D2; exports include G5 and B9).
② However, X codes are official codes. Their source is Point 3, Subparagraph 4 of the Operational Directions for Customs Clearance of Air Express Consignments Using Simplified Declarations (last amended on ROC 111-3-31, Order Tai-Guan-Ye-Zi No. 1111008233), which expressly specifies that the declaration type codes for simplified declaration forms are X1, X2, and X3 for imports, and X6 and X7 for exports.
③ “X declaration” therefore refers to a “declaration type code on a simplified declaration form”. These codes are absent from the general declaration type table, but they are not invented by the industry.
④ Although X4 and X8 also begin with X, they are not eligible for simplified declaration—they classify “high-value express consignments,” which must clear customs using general import or export declarations.
⑤ There is no X5. The official sequence is X1–X4 for imports and X6–X8 for exports.
What do X1, X2, and X3 mean, and what are their value ranges?
Under Point 2 of the Operational Directions for Customs Clearance of Air Express Consignments Using Simplified Declarations, imported express consignments fall into four categories and exports into three, classified by customs value for imports or FOB value for exports. Maritime express consignments use the same classification.
| Code | Category | Value range | Eligible for simplified declaration |
|---|---|---|---|
X1 | Imported express documents | — | ✅ Yes (sender／consignee names and addresses, country of production, customs value, CCC code, tax rates, and uniform identification number may be omitted) |
X2 | Imported low-value, tax-exempt express consignments | Customs value of NT$2,000 or less | ✅ Yes (CCC code, tax rates, and uniform identification number may be omitted) |
X3 | Imported low-value, taxable express consignments | Customs value of NT$2,001–50,000 | ✅ Yes |
X4 | Imported high-value express consignments | Customs value exceeding NT$50,000 | ❌ No; a general import declaration (G1) is required |
X6 | Export express documents | — | ✅ Yes |
X7 | Low-value export express shipments | Free-on-board value of NT$50,000 or less | ✅ Yes |
X8 | High-value export express shipments | Free-on-board value exceeding NT$50,000 | ❌ No |
If you find a source stating that “X2 covers shipments valued at NT$3,000 or less,” that is outdated information—and the source may be an official document itself. The current Customs Declaration Manual for Advance Cargo Clearance: Imports states 3 thousand New Taiwan dollars in its section on “air express shipments,” but 2 thousand New Taiwan dollars in its section on “sea express shipments.” These two sections contradict each other. The Customs Administration has not publicly declared the relevant passage in the manual invalid to date, but the regulations (Article 11 of the regulations governing customs clearance for air/sea express consignments) expressly set the threshold at NT$2,000, and the regulations should prevail.
Two other sources of the NT$3,000 figure are: ② the former Regulations Governing Duty Exemption for Imported Postal Articles (the NT$3,000 regime), which were repealed on February 7, ROC year 103; and ③ the proviso in Article 12, Paragraph 1, Subparagraph 5 of the air express regulations—“Duty-exempt samples imported in a name other than that of an individual under Article 49, Paragraph 1, Subparagraph 9 of the Customs Act may be cleared using a simplified declaration if the total customs value on the declaration does not exceed NT$3,000.” This is a special exception for commercial samples and has nothing to do with the general duty-exemption threshold, yet it is the provision most often cited incorrectly.
When can simplified declaration be used, and when is a general declaration required?
Eligibility has two stages: check the value first, then the nature of the goods. A customs value of NT$50,000 or less is only a necessary condition; none of the following exclusions may apply.
① High-value import express shipments (X4, with a customs value exceeding NT$50,000) or high-value export express shipments (X8).
② Goods subject to import or export requirements (except in special circumstances announced by Customs).
③ Cases requiring copies of declarations for duty drawback or bonded purposes.
④ Re-import or re-export cases requiring retrieval of the original export or import declaration.
⑤ Goods eligible for duty reduction or exemption under the Customs Act, related regulations, or additional notes to the Customs Import Tariff (proviso: duty-exempt samples imported in a name other than that of an individual under Article 49, Paragraph 1, Subparagraph 9 of the Customs Act may still be cleared using a simplified declaration if the total customs value on the declaration does not exceed NT$3,000—this is a special exception for commercial samples and is unrelated to the general duty-exemption threshold).
⑥ Goods covered by declaration types other than import type G1 or export types G5 or F5.
⑦ Goods subject to countervailing duties, anti-dumping duties, or retaliatory tariffs as announced by the Ministry of Finance.
⑧ Goods subject to import relief measures adopted by the Ministry of Economic Affairs under the Foreign Trade Act, or to special safeguard measures announced by the Ministry of Finance.
⑨ Goods taxable under the Commodity Tax Act or the Specifically Selected Goods and Services Tax Act.
⑩ Goods subject to tariff-rate quotas.
In plain language: Tobacco and alcohol, items requiring import permits (food, drugs, medical devices, certain cosmetics, agricultural, fishery and livestock products, etc.), goods subject to commodity tax or specifically selected goods and services tax, and agricultural products subject to tariff-rate quotas cannot use simplified declarations; a regular import declaration is required. This applies regardless of value—even a health supplement costing NT$800 cannot use a simplified declaration.
(Article 12, Paragraph 1 of the sea express regulations also contains ten subparagraphs, with a slightly different order, and does not list F5.)
What are the practical differences between simplified and formal declarations?
The differences mainly concern the number of declaration fields, scope of eligibility, and tax payment method, but legal responsibility is the same.
| Comparison | Simplified declaration (X1／X2／X3) | General import declaration (G1) |
|---|---|---|
| Value range | Customs value of NT$50,000 or less | No limit; mandatory above NT$50,000 |
| Eligible goods | Goods outside the ten exclusions, including import/export requirements | All circumstances; goods covered by the ten exclusions must use this route |
| Declaration fields | Reduced (X1 may omit six categories of fields; X2 may omit the CCC code, tax rates, and other specified fields) | Full |
| Tax payment method | Must use online deductions from a prepaid duty and tax security deposit | Handled under the general rules (Article 20 of the air express regulations provides two options for express shipments: release before duty payment, or deduction from a prepaid security deposit) |
| Taxpayer | Consignee | Consignee |
| Liability for inaccurate declarations | Additional taxes remain payable, and penalties may apply | Additional taxes remain payable, and penalties may apply |
Many people think simplified declarations are “less likely to be checked and carry less responsibility.” That is incorrect. What is simplified is the declaration fields, not legal responsibility. The consignee remains the taxpayer, and inaccurate descriptions or declared values can still result in additional tax assessments, fines, and other legal liability.
Another point to note: if Customs reassesses the customs value of a house consignment above NT$50,000, and no customs enforcement case is involved, it will be processed using a general import or export declaration—a shipment you expected to clear under simplified declaration may therefore automatically switch to a general declaration after reassessment.
Is EZ WAY identity verification mandatory, and what happens if you do not complete it?
This section is especially prone to misrepresentation. First, two facts most people do not know:
① EZ WAY is a platform independently funded, built, and operated by Trade-Van Information Services Co.; it was not commissioned by Customs and is not an official app. The Customs Administration has issued a press release clarifying this.
② The regulations do not require the public to use EZ WAY. Customs brokerage authorization retains two parallel methods: online authorization with identity verification, or the existing paper method of providing the customs broker with a letter of authorization and copies of both sides of an identity card. Either method is acceptable.
The actual requirement is that the customs brokerage authorization relationship must be confirmed, not that a particular app must be installed. The legal bases are Article 27 of the Customs Act, Article 17 of the Regulations Governing Customs Clearance Procedures for Air Express Consignments, Article 18 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments, and Article 12 of the Regulations Governing the Establishment and Management of Customs Brokers.
The precise explanation has four parts:
① Legal effect: Article 17, Paragraph 2 of the air express regulations／Article 18, Paragraph 2 of the maritime express regulations provide that where customs brokerage authorization has not been completed and recorded in the customs clearance information system, Customs “may refuse to accept the declaration”. System checks have applied since ROC 109-5-16, and “the declaration will be accepted only after the deficiency is remedied”—once you complete verification or switch to paper authorization, the process can continue; your parcel does not disappear.
② No app ≠ no imports: paper authorization for an individual shipment remains available. However, there is a practical limitation: if the express customs broker has not signed a service agreement with the identity verification platform, online authorization matching cannot be performed for that broker. In that case, the rules require an original paper letter of authorization and copies of both sides of the identity card.
③ Returning the goods requires a statutory procedure: it must first be confirmed that customs brokerage authorization cannot be completed, with no violation of the Customs Anti-smuggling Act and no circumstances requiring referral to another competent authority for penalties. Only then may the express operator apply to change the taxpayer to itself and return the goods by export, within 7 working days from the day after the goods enter the warehouse or the declaration is filed.
④ People already on the “advance authorization” list should take particular care: without a confirmation response, the declaration is blocked at the submission acceptance stage (a B6F error is returned and the submission is rejected), preventing import declaration of the goods.
As for “the online retailer says it will not ship without confirmation”—that is a commercial practice, not a legal requirement. A Customs Administration press release explicitly described such concerns as a “misunderstanding”; under the regulations, you may still request that the broker use paper authorization.
Scope: identity verification is used for simplified declarations of imported express consignments (not subject to import requirements and with a customs value not exceeding NT$50,000). It is available to Republic of China nationals and foreign nationals holding an Alien Resident Certificate. Businesses are not eligible for identity verification and must use paper authorization for each shipment.
Personal data protection: people who have completed identity verification may declare only their verified mobile number and name, without providing their national identity card number—this has an express legal basis (Article 18, Paragraph 3 of the air express regulations; Article 14, Paragraph 3 and Article 19, Paragraph 3 of the maritime express regulations). Customs has also twice written to operators requesting that they not ask identity-verified individuals for their national identity card numbers. You may cite this if an operator still requests yours.
Linking limit: 1 mobile number can be linked to only 1 identity card number.
What to do about identity misuse: in the app, select “Declaration mismatch—Import declaration made using my identity without authorization,” complete the identity misuse declaration online, print and sign or stamp it, and mail it to Customs at the port of import. Customs will initiate an administrative investigation; cases with concrete evidence of identity misuse will be referred for criminal investigation.
🔴 The two rules described as annual limits have completely different legal bases and consequences:
① Frequency limit for low-value tax exemption (taxation): where the same taxpayer receives more than 6 releases under the low-value exemption within a half-year, the exemption no longer applies from the 7th release onward—but imports are still allowed; taxes simply become payable. Half-years are months 1–6 and 7–12 of each year, based on the import date shown on the declaration; the count resets on 1/1 and 7/1 each year. You can check your import count by logging into the Customs-Port-Trade Single Window with a Citizen Digital Certificate.
② Identity verification and customs brokerage authorization (identity checks): these are necessary parts of the clearance process, regardless of import frequency or value.
The former determines whether you must pay tax; the latter determines whether the declaration can be accepted.
What are the most common reasons parcels get held up at customs?
The following six items cover the vast majority of customs hold-ups encountered in practice.
This confuses two different things. Low-value tax exemption applies to a customs value of NT$2,000 or less (exemption from customs duty, commodity tax, and business tax); the upper limit for simplified declaration is a customs value of NT$50,000. An NT$30,000 item is therefore taxable but still eligible for simplified declaration. These are separate criteria.
NT$3,000 is the old figure; the current threshold is NT$2,000. Complicating matters, this error has an official source: the air express section of the current Advance Cargo Clearance Declaration Manual remains outdated. In addition, the former Regulations Governing Duty Exemption for Imported Postal Articles (the NT$3,000 regime) were repealed on ROC 103-2-7. The regulations take precedence.
There is no X5. The official sequence is X1–X4 for imports and X6–X8 for exports. A source explaining “X5” can be considered unreliable.
Incorrect. Although X4 (high-value imported express consignments with a customs value exceeding NT$50,000) and X8 begin with X, they follow general import/export customs clearance procedures and cannot use simplified declaration. The only declaration type codes for simplified declaration forms are X1, X2, X3, X6, and X7.
This is expressly prohibited. Express operators and customs brokers must not declare the same batch of imported express consignments separately. The “same batch” means goods sent by the same consignor, on the same voyage or flight, to the same consignee (commonly called the “three same” rule). Under Article 87 of the Customs Act, violations carry a fine of NT$6,000–30,000 and an order to rectify within a specified period. Customs must aggregate the customs value for taxation; where inaccurate declarations are involved, penalties are based on the combined tax shortfall or goods value.
Incorrect. Value is only a necessary condition. The ten exclusions—including goods subject to import/export requirements, commodity tax or specifically selected goods and services tax, tariff-rate quotas, or duty reduction or exemption—all prohibit simplified declaration, regardless of value. Even an NT$800 health supplement is ineligible.
The regulations do not require EZ WAY. It is a platform independently funded and built by Trade-Van, not an official app. Customs brokerage authorization retains two parallel methods; a paper letter of authorization and copies of both sides of an identity card can be used instead. An online retailer's requirement to confirm in the app before shipment is a commercial practice, not a legal requirement.
There is no automatic return. The legal effect is that Customs “may refuse to accept the declaration”, and “the declaration will be accepted only after the deficiency is remedied”. Only when it is confirmed that customs brokerage authorization cannot be completed, with no customs enforcement or other penalty issues, may the express operator apply to change the taxpayer and return the goods within 7 working days from the day after warehouse entry or declaration.
People who have completed identity verification may provide only their verified mobile number and name, without declaring their national identity card number. Customs has twice written to operators requesting that they not ask identity-verified individuals for their national identity card numbers. You may cite this rule if an operator still requests yours.
About eight times out of ten, customs hold-ups concern unconfirmed authorization or goods covered by the ten exclusions, rather than tax. Distinguish the two thresholds (NT$2,000 for exemption, NT$50,000 for simplified declaration), check that the goods are not subject to import requirements, and complete the authorization process to avoid most problems.
Does parcel consolidation affect eligibility for simplified declaration?
HowBridge has only a Shenzhen consolidation warehouse and a Taoyuan operations warehouse, and provides consolidation services only for China → Taiwan. We do not have warehouses in Europe, Japan, Korea, or the United States, and do not provide consolidation, purchasing-agent, or payment-agent services for those regions. The customs rules explained on this page apply to all goods imported into Taiwan, regardless of origin.
Yes, and the effect is often underestimated.
Consolidation changes the customs value used to determine eligibility
The simplified declaration limit is based on the customs value of the declaration (NT$50,000), while the low-value exemption threshold is NT$2,000. Three parcels worth NT$800 each, shipped separately, may each fall within the exemption threshold. Consolidated into one box, their total value of NT$2,400 plus shipping exceeds that threshold and becomes taxable (while remaining within the NT$50,000 simplified declaration limit). Consolidation saves shipping costs but may change tax treatment—both need to be calculated together.
🔴 Conversely, splitting declarations is expressly prohibited
If consolidation exceeds the threshold, can you simply declare the goods separately? No. That is illegal. Article 14 of the Regulations Governing Customs Clearance Procedures for Air Express Consignments expressly provides that express operators and customs brokers must not declare the same batch of imported express consignments separately. The “same batch” means goods sent by the same consignor, on the same voyage or flight, to the same consignee. Under Article 87 of the Customs Act, violations carry a fine of NT$6,000–30,000 and an order to rectify within a specified period. Customs must aggregate the customs value to assess import duties; penalties for inaccurate declarations are based on the combined amount.
The only exception is where the combined value does not exceed the exemption limit, or exceeds it but the importer voluntarily declares and pays the import duties and taxes.
One item requiring regulatory approval makes the entire box ineligible for simplified declaration
If a consolidated box includes an item subject to import/export requirements (food, pharmaceuticals, medical devices, certain cosmetics, agricultural, fishery and livestock products, etc.) or goods subject to commodity tax or specifically selected goods and services tax, Article 12, Paragraph 1 of the air express regulations means the entire declaration cannot use simplified declaration. A general import declaration is required, increasing processing time and documentation requirements. This is entirely independent of value. If uncertain, first check the import requirements for the product's 11-digit tariff code.
Describe each item clearly
A consolidated declaration should specify the description and quantity of every item in the box. Writing “a batch of household goods” prevents Customs from determining tariff classification and applicable import requirements, and may lead to requests for corrections or an inspection, delaying release. Also, under Article 10 of the air express regulations, invoices and identifiable barcodes／labels must be affixed to the goods for customs checks. For non-commercial transactions where no invoice exists, a statement of value signed by the consignor must be affixed instead.
What sources support these statements?
The procedures described on this page are based on current regulations and official Customs Administration documents, with article numbers and amendment dates identified individually. Where we could not obtain an original text, this is stated under “Verification limitations.”
Regulations and official sources, checked provision by provision
- Article 27, Paragraph 2 of the Customs Act—express consignments and postal articles may clear customs at designated locations; the Ministry of Finance is authorized to prescribe regulations on establishment conditions for those locations, goods categories, operator qualifications, goods declarations, clearance procedures, and related matters. This is the legal basis for both express clearance regulations.law.moj.gov.tw
- Regulations Governing Customs Clearance Procedures for Air Express Consignments (last amended on ROC 115-2-23; 29 articles)—Article 6 defines express consignments and the 70 kg gross weight limit per item (bag); Article 11 covers goods classification and the low-value exemption threshold; Article 12, Paragraph 1 lists ten circumstances prohibiting simplified declaration; Article 14 prohibits shipment splitting under the “three same” rule; Article 17, Paragraph 2 provides that Customs may refuse declarations where customs brokerage authorization is incomplete (effective ROC 115-3-1); Article 17-1 governs returns.law.moj.gov.tw
- Regulations Governing Customs Clearance Procedures for Maritime Express Consignments (last amended on ROC 115-2-23)—Articles 3, 11, 12, 15, 18, and 18-1 correspond to the air express regulations.law.moj.gov.tw
- Operational Directions for Customs Clearance of Air Express Consignments Using Simplified Declarations (last amended on ROC 111-3-31, Order Tai-Guan-Ye-Zi No. 1111008233)—Point 2 defines the four import categories (X1／X2／X3／X4), three export categories (X6／X7／X8), and their value ranges; Point 3, Subparagraph 4 expressly specifies X1, X2, X3, X6, and X7 as simplified declaration type codes; Point 5 lists fields that may be omitted; Point 7 requires X4／X8 to follow general clearance procedures; Point 10 requires online deductions from a prepaid duty and tax security deposit.law-out.mof.gov.tw
- The Customs Administration's Customs-Port-Trade Operation Codes, “2. Declaration Types” and “42. Transshipment Application Types”—the declaration type table lists the G／B／D／F／T series and contains no codes beginning with X; the official definition of
G2is “domestic supplementary duty payment cases”;L1is a transshipment application type for “foreign goods entering a logistics center,” not an import declaration type.web.customs.gov.tw - Low-value duty-exemption threshold: Authorized under Article 49, Paragraph 2 of the Customs Act, with the amount set by a Ministry of Finance announcement (currently NT$2,000); exempts eligible goods from customs duty and from business tax and commodity tax collected by Customs on behalf of other authorities. Tobacco, alcohol, and agricultural products subject to tariff-rate quotas are excluded. Ministry of Finance announcement
- Definition of frequent imports: Ministry of Finance Order 台財關字第 1061011007 號, dated May 26, ROC year 106—the same taxpayer has more than six releases under the duty-exemption provisions within a half-year; half-years are January–June and July–December of each year. The determination uses the import date stated on the declaration, and the count resets each year on 1/1 and 7/1. law-out.mof.gov.tw
- The Customs Administration’s “Customs Declaration Authorization and Real-Name Authentication” section cites Article 27 of the Customs Act, Article 17 of the air express regulations, Article 18 of the sea express regulations, and Article 12 of the Regulations Governing the Establishment and Management of Customs Brokers as its legal basis. It also states that EZ WAY was independently funded, built, and operated by Trade-Van Information Services Co., Ltd., and was not commissioned by Customs; customs declaration authorization continues to use both paper and online channels. Real-name authentication does not apply to companies or business entities. web.customs.gov.tw
- Article 87 of the Customs Act—violations of the prohibition on splitting declarations are subject to a fine of NT$6,000 to NT$30,000 and an order to rectify the violation within a specified period; Customs must also aggregate the customs values to assess import duty. law.moj.gov.tw
- Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Articles (amended April 1, ROC year 109)—Article 3 limits gross weight to 30 kg per item (bag), compared with 70 kg for express shipments; Article 7 exempts goods with a customs value of NT$2,000 or less from customs duty, commodity tax, and business tax; under Article 12, the exemption does not apply when the same recipient has more than six duty-exempt releases within a half-year (this site obtained the original text of Article 12 while fact-checking its European tax page). The former Regulations Governing Duty Exemption for Imported Postal Articles (the NT$3,000 regime) were repealed on February 7, ROC year 103.law.moj.gov.tw
Key figures compared: commonly confused, so keep them separate
- Low-value tax exemption threshold: customs value of NT$2,000 or less; exempt from customs duty, commodity tax, and business tax — Customs Act §49Ⅱ ＋ Ministry of Finance announcement; air／maritime express regulations §11Ⅱ②
- Simplified declaration limit: customs value of NT$50,000 or less (X2＋X3); above this, goods are X4 high-value express consignments requiring a general import declaration — Air／maritime express regulations §12; Point 2 of the Operational Directions for Customs Clearance of Air Express Consignments Using Simplified Declarations
- Express consignment weight limit: gross weight of 70 kg or less per item (bag); postal parcels are limited to 30 kg — Air express regulations §6Ⅰ②; maritime express regulations §3Ⅱ②; Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Articles §3
- Tax exemption frequency limit: where the same taxpayer receives more than 6 tax-exempt releases within a half-year, the exemption does not apply from the 7th release onward; half-years are months 1–6 and 7–12 — Customs Administration FAQ: “Express Consignments”
- Shipment-splitting penalties: violating the prohibition on separate declarations carries a fine of NT$6,000–30,000 and an order to rectify within a specified period; customs values are aggregated for taxation — Air express regulations §28; Customs Act §87
Academic and research literature
A Brief Analysis of Trends in Value-Added Taxation of the Digital Economy
The abstract explicitly describes the policy context for Taiwan's reduction of the low-value exemption threshold from NT$3,000 to NT$2,000, placing it within international trends in digital economy taxation. It helps explain why the threshold changed and why scholars continue to discuss whether it should be abolished altogether.
Customs Supervision of the Bonded System in Technology Industrial Parks: Practice and Prospects
Discusses the bonded system from the perspective of customs supervision practice, including risk management under the World Customs Organization (WCO) SAFE Framework of Standards. It helps explain why Customs uses risk classification to decide which goods qualify for simplified declaration and which require inspection.
Key Success Factors in Integrating Cross-Border E-Commerce Management into International Logistics Centers
Uses the analytic hierarchy process (AHP) to examine key success factors in cross-border e-commerce logistics. Its relevance here is that customs clearance efficiency is a core variable in cross-border e-commerce logistics, and simplified declaration was designed to address it.
To avoid presenting information with undue certainty, the following explains the verification this page could not complete:
① This site did not directly obtain the original announcement reference number for the Ministry of Finance’s “NT$2,000 low-value duty-exemption threshold.” The amount was cross-checked against multiple independent official sources, including the Customs Administration’s FAQs, the regulations governing customs clearance for air/sea express consignments, and the Operational Directions for Simplified Customs Clearance Declarations for Air Express Consignments.
② The publicly available full text could not be found for the Operational Directions for Simplified Customs Clearance Declarations for Sea Express Consignments—the official customs declaration manual cites them, but they could not be located in either the Customs Administration’s list of administrative rules or the Ministry of Finance’s legal database. The X categories in this page’s sea express section were inferred from the manual’s “sea express shipments” section and the provisions of the sea express regulations.
③ For the document titled Customs Tariff Classification and Valuation Procedures for Imported Goods, specified in the fact-checking assignment, this site found no regulation or administrative rule with that title on either the Customs Administration’s website or the Laws & Regulations Database of the Republic of China, so it was not cited. The legal basis for valuing express shipments is Articles 29–35 of the Customs Act.
④ Article numbers and amounts are current as of this page’s last update. The express consignment customs clearance regulations were recently amended on February 23, ROC year 115, with certain provisions (such as Article 17, Paragraph 2 of the air express regulations) taking effect on March 1, ROC year 115. If further amendments are made, consult the latest regulations.
⑤ Article 49, Paragraph 3 of the Customs Act authorizes the Ministry of Finance to define “frequent imports.” The primary source obtained by this site is Ministry of Finance Order 台財關字第 1061011007 號 dated 106.5.26. The Customs Administration’s FAQs also provide a summary, but no standalone regulation issued in the form of “Regulations” (辦法) was found.
⑥ The publicly available full text could not be found for the Operational Directions for Simplified Customs Clearance Declarations for Sea Express Consignments. The X categories in this page’s sea express section were inferred from the manual’s “sea express shipments” section and the provisions of the sea express regulations.
⑦ This page does not address whether any particular item may be shipped. Eligibility for simplified declarations and whether the goods may be imported are two separate questions—goods subject to import or export requirements are ineligible for simplified declarations and may also be entirely ineligible for import.
Frequently asked questions
X1, X2, and X3 for imports, and X6 and X7 for exports, are indeed the declaration type codes for simplified declaration forms expressly specified in Point 3 of the Operational Directions for Customs Clearance of Air Express Consignments Using Simplified Declarations; they are not industry inventions.Two points require care: ① the official “Declaration Types” table in the Customs Administration's Customs-Port-Trade Operation Codes contains no codes beginning with X (only the G／B／D／F／T series); ② although
X4 and X8 begin with X, they cannot use simplified declaration because they classify high-value goods. Also, there is no X5—a source explaining “X5” can be considered unreliable.Low-value tax exemption: a customs value of NT$2,000 or less is exempt from customs duty, commodity tax, and business tax.
Simplified declaration: goods with a customs value of NT$50,000 or less may clear customs using a simplified declaration form (
X2 covers 2,000 or less; X3 covers 2,001–50,000).An NT$30,000 item is therefore taxable but still eligible for simplified declaration. Confusing the two is the most common misunderstanding on this topic.
If you find “NT$3,000,” that is the old figure—and the error has official sources: the air express section of the current declaration manual remains outdated, while the former Regulations Governing Duty Exemption for Imported Postal Articles were repealed back in ROC 103.
These exclusions apply regardless of value: even an NT$800 health supplement cannot use simplified declaration because it is subject to import requirements. The declarant must declare according to the actual goods, subject to Customs' determination.
Returning the goods requires a strict procedure: it must first be confirmed that customs brokerage authorization cannot be completed, with no violation of the Customs Anti-smuggling Act and no circumstances requiring referral to another authority for penalties. Only then may the express operator apply to change the taxpayer and return the goods by export within 7 working days from the day after warehouse entry or declaration.
⚠️ However, if you are already on the “advance authorization” list and do not respond with confirmation, the declaration is blocked at the submission acceptance stage (a B6F error is returned and the submission is rejected), preventing import declaration of the goods. Take particular care in this situation.
Customs brokerage authorization retains two parallel methods: online authorization with identity verification, or providing the customs broker with a paper letter of authorization and copies of both sides of your identity card. An online retailer or consolidator requiring app confirmation before shipment is following a commercial practice, not a legal requirement.
⚠️ A practical limitation: if the broker has not signed an agreement with the identity verification platform, online authorization matching cannot be performed for that broker, and the rules require paper authorization. Also, businesses are not eligible for identity verification and must use paper authorization for each shipment.
Customs has also twice written to operators requesting that they not ask identity-verified individuals for their national identity card numbers. You may cite this if an operator still requests yours.
Conversely, if you have not completed identity verification and use paper authorization for an individual shipment, the rules require a letter of authorization and copies of both sides of your identity card.
Under Article 87 of the Customs Act, violations carry a fine of NT$6,000–30,000 and an order to rectify within a specified period. Customs must aggregate the customs value for taxation; penalties for inaccurate declarations are based on the combined tax shortfall or goods value.
The only exception is where the combined value does not exceed the exemption limit, or exceeds it but the importer voluntarily declares and pays the duties and taxes.
① Log in to the Customs-Port-Trade Single Window using a Citizen Digital Certificate and select “Frequent Import Records Inquiry”;
② Search using the express house waybill number; the clearance status will indicate whether “tax charged due to frequent imports” applies;
③ Check the tax and fee details in the EZ WAY App.
If you find import records that are not yours, someone may have filed declarations using your identity. In the App, select “Declaration discrepancy—import declaration filed using my identity,” complete the identity-misuse declaration form online, then print, sign or stamp it, and mail it to the customs office at the place of import. Customs will initiate an administrative investigation and refer the case for criminal investigation if specific evidence is found.
Further reading
Calculate the taxes before deciding whether to consolidate
Enter the product value, weight, and description to see customs duty, business tax, and total landed cost.
Estimate import duties and taxes