Video Tutorials・Customs Compliance・2026-02-04・Last updated:
Starting March 1, 2026, personal express imports must complete advance authorization by tapping "Declaration Matches" in EZ WAY before a customs broker can file the declaration. Customs requires 100% real-name confirmation. In the video, HowBridge's founder is not merely reminding you to tap the button, but to think carefully before doing so. You are confirming a customs declaration that names you as the duty-payer. If the shipment is legally ineligible for simplified declaration, tapping the button exposes you to fines and confiscation. Using statistics from the site's database of 12,699 tariff codes, this guide explains which goods cannot use simplified declaration, what happens after you confirm, and what to check before ordering.
Key points in 30 seconds: 1. Starting 2026-03-01, all personal express imports using simplified declaration will be subject to advance authorization confirmation. If you do not tap "Declaration Matches" in EZ WAY, Customs may refuse to accept the declaration and the shipment cannot enter Taiwan under Article 18, Paragraph 2 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments. 2. Legally, "Declaration Matches" means you confirm the declaration's contents and complete the authorization. You are the importer named on the declaration. Under Article 37 of the Customs Anti-smuggling Act, a false declaration may result in a fine of up to 5 times the evaded duty and confiscation of the goods. Criminal liability under the Act Governing the Punishment of Smuggling applies only when controlled goods are smuggled at or above a specified scale. 3. According to a Taipei Customs notice, nine categories, including "goods subject to import regulations," may not use simplified declaration and require a standard customs declaration. 4. The site's tariff database shows that 7,133 of 12,699 tariff codes (56%) carry import regulation codes, including 2,300 for food inspection, 1,277 for plant and animal quarantine, 645 for commodity inspection, and 2,605 for Mainland Chinese goods prohibited from import. Check the tariff code before ordering, then decide whether to buy and how to declare the goods.
Watch full video（Video 1 min 58 sec）｜Follow @shopeeos
Starting in 2026, Taiwan Customs requires 100% real-name authentication. You must tap Declaration Matches before your shipment can clear customs. Before buying anything, stop, look, and listen. #TaiwanShippingLine #HowBridge
This video was filmed on February 4, 2026, as a reminder before the new rules took effect on March 1. The founder's point is clear: the government requires 100% real-name confirmation before customs clearance, but for consumers, tapping "Declaration Matches" means far more than simply "letting the shipment through." It is equivalent to personally confirming the customs declaration.
The video says that "more than half of the 12,686 tariff codes are subject to import regulations." We recalculated the figures using HowBridge's own tariff database: of the current 12,699 tariff codes, 7,133 carry at least one import regulation code, accounting for 56%. The figures align, and that is exactly why you should "stop, look, and listen."
On February 23, 2026, the Ministry of Finance amended and promulgated the Regulations Governing Customs Clearance Procedures for Air Express Consignments and the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments. Starting March 1, 2026, personal express imports using simplified declaration and online authorization with real-name authentication will be fully subject to advance authorization confirmation. The customs broker first sends the shipment information to you through EZ WAY. After checking the items and amounts and tapping "Declaration Matches" to complete the online authorization, the broker may file the customs declaration.
The Customs Administration puts it plainly: if authorization is not completed, "the shipment cannot complete the customs declaration process and may be unable to enter the country or face clearance delays." This is not a fine. Customs may refuse to accept the declaration, preventing the shipment from entering Taiwan. If the matter is not handled by the deadline, the express carrier will apply to change the duty-payer and then return the shipment for export. It is also important to note that on August 3, 2026, the Customs Administration clarified that the law does not require the public to use the EZ WAY app. Paper-based authorization for individual shipments and standing authorization remain available. In practice, however, nearly all freight forwarders and express carriers use online authorization, and online authorization requires you to confirm. For complete instructions, see EZ WAY Advance Authorization: Fully Implemented on 2026/3/1.
Why Does Customs Require 100% Confirmation?：The previous process allowed declarations to be filed first and confirmed afterward, leaving room for identity fraud. Customs once discovered a single customs brokerage using other people's identities nearly 300 times in three months. Advance authorization reverses the sequence: without your confirmation, the declaration cannot even be created. This helps prevent identity fraud, but it also means that you have "personally confirmed" the declared contents of every shipment.
Many people treat "Declaration Matches" like a read-receipt button that simply means, "Okay, I understand." Legally, it does not. You are confirming that the product description, quantity, and value on the customs declaration match what you actually purchased, while also completing your authorization of the customs broker. The freight forwarder handles the process for you, but you are the duty-payer and importer named on the declaration. If the declared information is incorrect, responsibility falls primarily on the named importer.
There are two levels of consequences. The first is an administrative penalty. Under Article 37 of the Customs Anti-smuggling Act, false declarations, including false product descriptions, quantities, or values, or the importation of goods requiring inspection or quarantine without completing the required procedures, may result in a fine of up to 5 times the evaded import duty and confiscation or concurrent confiscation of the goods. The second level is criminal liability, which applies only when controlled goods are smuggled into the country at or above a specified scale, such as narcotics, firearms, or controlled goods exceeding a publicly announced threshold, under the Act Governing the Punishment of Smuggling. The video's statement that "you could face more than a fine, including possible criminal liability" is correct, but that requires controlled goods. Noncompliant declarations involving ordinary online purchases such as food or electrical products are handled through administrative penalties and confiscation, not automatically as criminal cases.
A more precise way to express the video's statement that "tapping it is like admitting guilt" is this: once you tap, you are the person who confirmed the declaration. If the declaration complies with the law, you have nothing to worry about. If it does not, such as when goods that require a standard declaration are submitted through simplified declaration, you are the person subject to the penalty. For details, see Complete Guide to Named Importer Liability.
Not Your Purchase or the Items and Amounts Do Not Match? Do Not Tap "Declaration Matches"：In this situation, tap "Declaration Does Not Match" and contact the customs broker to resolve the discrepancy. If someone has used your identity, it is even more important to promptly deny the authorization and preserve evidence. This is essential for proving to Customs that you did not make the declaration. For instructions, see What to Do When an EZ WAY Declaration Does Not Match.
Simplified declaration, including tax-exempt X2 and taxable X3 declarations, is the "fast lane" for express shipments, but not all goods are eligible. According to Taipei Customs' Notice and Compliance Requirements for Simplified Declaration of Imported Express Consignments, the following goods may not be declared using a simplified declaration form and require a standard customs declaration:
Why Does This Matter When Tapping "Declaration Matches"?：Suppose a customs broker submits goods that legally require a standard declaration through simplified declaration, and you tap "Declaration Matches" in EZ WAY. You are the person shown as confirming the declaration. If Customs discovers the issue, the importer named on the declaration is the subject of the penalty. Therefore, goods that are ineligible for simplified declaration must either use a standard declaration or not be purchased. Do not rely on "slipping them through" simplified declaration.
Using the HowBridge tariff database, which is synchronized with Customs Administration tariff data and includes 11-digit subdivisions, we counted the import regulation codes attached to current tariff codes. The results are shown below. A single tariff code may carry multiple codes, so the rows cannot be added together directly:
| Category | Number of Tariff Codes | Description |
|---|---|---|
| Total Current Tariff Codes | 12,699 | 11-digit subdivisions |
| Carrying at Least One Import Regulation Code | 7,133 (56%) | Generally ineligible for simplified declaration and requires a standard declaration |
| Mainland Chinese Goods Prohibited from Import (MW0) | 2,605 | 1,077 agricultural and food products in Chapters 1–24 and 1,436 industrial products in Chapters 25–97 |
| Food or Food Utensils and Containers Subject to Inspection (F01/F02) | 2,300 | Import inspection by the Taiwan Food and Drug Administration, Ministry of Health and Welfare |
| Plant and Animal Quarantine (B01) | 1,277 | Animal and Plant Health Inspection Agency, Ministry of Agriculture |
| BSMI Commodity Inspection (C01/C02) | 645 | Electrical products, toys, lighting products, and others |
| Mainland Chinese Goods Conditionally Permitted for Import (MP1) | 370 | Must meet the published conditions |
| No Import Regulation Codes | 5,566 (44%) | Eligible for simplified declaration if value and other conditions are met |
⚠️ An MW0 Code Does Not Mean the Item Is Always Prohibited from Shipping：MW0 means "Mainland Chinese goods prohibited from import," but industrial products in Chapters 25–97 have a separate small-quantity exemption from import permit requirements: a CIF customs value of NT$32,000 or less, no more than 24 units of any individual item, and no more than 40 kilograms for goods that cannot be counted individually. Agricultural and food products in Chapters 1–24 are the goods that truly cannot be imported from Mainland China. An import permit exemption also does not mean an inspection exemption. Any required inspection or quarantine must still be completed. Each tariff code must be reviewed individually; broad assumptions based on product category are not enough. The next section explains how to check.
The video's final advice is to "see which way the wind is blowing before moving forward, and wait if you are unsure of the consequences." Here is a practical three-step version:
HowBridge's Approach：When goods arrive at HowBridge's Shenzhen warehouse, the product descriptions are checked. Members are told to use the standard declaration process for goods requiring formal customs clearance; goods that require a standard declaration are not placed under simplified declaration. The shipment enters Taiwan using the member's own EZ WAY real-name identity and an accurate customs declaration. This ensures that when you tap "Declaration Matches," you are confirming a defensible and accurate declaration.
Customs may refuse to accept the declaration, and the shipment cannot be imported. This is not a fine; the shipment is stopped before the customs declaration process can proceed. If the matter is not handled by the deadline, the express carrier will apply to change the duty-payer and then return the shipment for export. The legal basis is Article 18, Paragraph 2 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments and Article 17, Paragraph 2 of the Regulations Governing Customs Clearance Procedures for Air Express Consignments, as amended on 2026-02-23.
You are the importer and duty-payer named on the declaration, so responsibility falls primarily on you. Under Article 37 of the Customs Anti-smuggling Act, falsely declaring the product description, quantity, or value, or importing goods subject to inspection or quarantine without completing the required procedures, may result in a fine of up to 5 times the evaded import duty and confiscation of the goods. Whether the freight forwarder bears separate liability is a matter of civil liability between you and the forwarder, as well as any Customs penalties imposed on the customs broker. It does not cancel or offset the penalty imposed on you.
Noncompliant declarations involving ordinary online purchases are handled through administrative penalties, including fines and confiscation, and do not automatically become criminal cases. Criminal liability under the Act Governing the Punishment of Smuggling applies only when "controlled goods," such as narcotics, firearms, or controlled goods exceeding a publicly announced threshold, are smuggled at or above a specified scale. The video's warning about "possible criminal liability" refers to controlled goods, not every declaration error.
Check the tariff code first. If it carries an import regulation code, such as F01/F02 for food, B01 for plants and animals, C01/C02 for commodity inspection, requirements for pharmaceuticals or medical devices, or MW0/MP1 for Mainland Chinese goods, simplified declaration is generally not allowed and a standard declaration is required. Goods with a customs value exceeding NT$50,000, household appliances subject to commodity tax, and goods subject to tariff-rate quotas are also ineligible for simplified declaration. According to the site's tariff database, 7,133 of 12,699 tariff codes carry import regulation codes.
Not necessarily. MW0 means "Mainland Chinese goods prohibited from import," but industrial products in Chapters 25–97 have a separate small-quantity exemption from import permit requirements: CIF NT$32,000 or less, no more than 24 units of any individual item, and no more than 40 kilograms for goods that cannot be counted individually. Agricultural and food products in Chapters 1–24 are the goods that truly cannot be imported. An import permit exemption does not mean an inspection exemption; all required inspections and quarantine procedures still apply. Each tariff code must be checked individually, and broad assumptions based on product category are not enough.
The law does not require you to use the app. On 2026-08-03, the Customs Administration clarified that the public may still provide customs brokers with paper-based authorization for an individual shipment or standing authorization. However, nearly all freight forwarding and express customs clearance currently uses online authorization with real-name authentication. If you use online authorization, the new advance authorization confirmation rules apply, and you must tap "Declaration Matches" before the declaration can be filed. If you want to use paper authorization, first confirm that your freight forwarder or customs broker supports it.
Tap "Declaration Does Not Match" and contact the customs broker to resolve the discrepancy. Do not tap "Declaration Matches" merely to speed up clearance, because you are confirming a declaration for which you will be responsible. If you did not make the purchase at all, someone may be using your identity. Promptly deny the authorization, preserve screenshot evidence, and contact EZ WAY customer service or Customs to report the issue.
#EZ WAY #Declaration Matches #Real-Name Authentication #Simplified Declaration #Import Regulations #Customs Anti-smuggling Act #Importer Liability #Tariff Lookup #Taiwan Shipping Line
This article is based on the amendments announced by the Ministry of Finance and the Customs Administration on 2026-02-23, Taipei Customs' Notice and Compliance Requirements for Simplified Declaration of Imported Express Consignments, the current provisions of the Customs Anti-smuggling Act, and statistics from the HowBridge tariff database, which is synchronized with Customs Administration tariff data. For the meaning of import regulation codes and whether simplified declaration is permitted, refer to the latest announcements from Customs and the relevant competent authorities. This article is for general reference only and does not constitute customs clearance, tax, or legal advice for any individual case.
Check the Tariff Code Before Ordering, So You Can Tap "Declaration Matches" with Confidence HowBridge Smart Tariff Lookup is free to use. Enter a product name to view its tariff rate and import regulation codes. The Shenzhen warehouse checks product descriptions upon receipt, routes goods requiring a standard declaration through the formal process, and imports them into Taiwan under your real-name identity with an accurate customs declaration. Register Free and Get Your Shenzhen Forwarding Warehouse Address