When an imported postal article has any of the following conditions, the
addressee shall file for customs clearance in accordance with Article 16 of the Act within 15 days from the day on which he/she receives a notice from the postal authority to complete the customs examination procedure:
1. Free on board (FOB) price exceeds the equivalent of US$5,000.
2. Duplicates of declarations for the purpose of requesting duty drawback or bonding are required.
3. Re-imported cases that need to be cross-checked with the original export declaration.
4. Articles eligible for duty reduction or exemption pursuant to the Act and relevant regulations, and additional notes in the Customs Import Tariff.
5. Import declarations other than Declaration for Imported Goods (Import Declaration “G1”).
6. Articles subject to special safeguard measures publicly announced by the Ministry of Finance.
7. Articles subject to tariff quota.
8. Other postal articles subject to customs declaration in accordance with other laws and regulations.
If customs declaration is not filed during the period stipulated under the preceding paragraph, unless there is a condition stated under Article 20, Article 73 of the Act shall apply.