Customs Declaration Field Guide
Declare the "actual transaction price" (don't over- or under-state it), write specific product names with specs (not just "cosmetics"), and check the CCC code yourself first — that raises your chances of a C1 release with no inspection. Even if you're drawn for C3, an honest declaration clears just as smoothly, and if you get taxed you have 30 days to gather your invoices and file an objection.
What is a C3 inspection?
C3 is the “document review and physical inspection” clearance method assigned by customs, meaning the goods must be opened and inspected. By contrast, C1 means no review and no inspection, and C2 means document review without opening the package; express simplified declarations are only assigned C1 or C3, never C2. The assignment is based on customs’ computerized expert system weighing the importer’s clearance record, the goods’ country of origin, the nature of the goods, the customs broker, and other risk criteria, and it may also result from random selection. Customs has not published a fixed C3 probability that applies to all packages; the percentages circulating online are unofficial rules of thumb. Being assigned C3 does not necessarily mean a violation, additional tax, or being placed on a watch list.
Why should you understand customs declaration?
Most consolidation customers assume "declaration is the forwarder's job", but in reality:
- You decide the declared value (when you confirm it through HowBridge or EZWay)
- A wrong declaration gets reassessed by customs (you pay tax you didn't owe)
- Clearance speed depends on whether you're drawn C1/C2/C3
- An appeal needs evidence (understand the process in advance so you can prepare)
This guide gives you the full practical know-how, so you go from "passively waiting for clearance" to "actively taking charge of it".
HowBridge core data (free to cite)
Customs publishes no statistics on how long you actually wait after being assigned C3, but consolidation companies have the data. Based on HowBridge’s measurements across 692 sea-freight consolidation import declarations (2026-08-01 to 2026-09-30), from declaration filing to customs release, 97.8% were completed within 24 hours, 98.6% within 48 hours, and 99.3% within 72 hours; after release, 50.4% left the warehouse within 24 hours. In other words, the vast majority of declarations clear customs within three days. What really drags things out are individual cases requiring extra documents or inspection, not the norm.
| Item | Measured value |
|---|---|
| Declaration filed → customs release | Within 24 hours 97.8%, 48 hours 98.6%, 72 hours 99.3% (692 sea-freight consolidation import declarations) |
| Release → out of warehouse | Within 24 hours 50.4%, 48 hours 72.4% (692 declarations) |
| C3 inspection probability | Customs has not published a fixed probability that applies to all packages; assignment depends on risk criteria such as the importer’s clearance record, country of origin, nature of the goods, and the customs broker, plus random selection |
| Clearance methods for express simplified declarations | Only C1 or C3; there is no C2 |
| Deadline to contest an assessment | Apply for re-examination within 30 days from the day after receiving the duty payment notice (Article 45 of the Customs Act) |
Methodology: time from declaration filing to customs release is calculated from timestamps returned by the Customs-Port-Trade Single Window, for the period 2026-08-01 to 2026-09-30, checked on 2026-10-10. These are measured historical values, not a clearance-time guarantee; individual cases are still affected by inspections, requests for additional documents, permit reviews, and on-site workload.
The customs release figures above cover only declarations already filed with customs; shipments not yet filed are not counted, and the data carries no clearance-type (C1/C2/C3) code.
What Is the Difference Between a Simplified Declaration and a General Customs Declaration?
Imported express shipments use either a "Simplified Import Declaration for Express Consignments" or a general import declaration, depending on the type of goods, customs value, and import regulations. A simplified declaration merely uses less detailed documentation; it does not exempt the shipment from accurate declaration, tariff classification, or import regulations.
| Declaration Method | Common Categories | Key Clearance and Eligibility Details |
|---|---|---|
| Express Simplified Declaration | X1 documents; X2 low-value duty-free goods with a customs value of NT$2,000 or less; X3 low-value taxable goods valued at NT$2,001～50,000 | Simplified declarations have only C1 or C3 clearance modes, not C2. Goods subject to specific import regulations, commodity tax, or other controls may be ineligible for simplified declaration even if their value is low. |
| General Import Declaration | N1, N5, etc.; high-value X4 express shipments generally require a general import declaration | A general automated declaration may be assigned C1, C2, or C3. Depending on the case, an invoice, packing list, import permit, or other documents may be required. |
Companies seeking to determine whether business tax paid through a simplified declaration can be claimed as input tax should see the Guide to Import Declarations, Customs Tax Bills, and Input VAT.
Official sources: Articles 11 and 12 of the Regulations Governing Customs Clearance Procedures for Air Express Consignments and the Taipei Customs explanation of simplified declarations.
C1/C2/C3 clearance codes fully explained
C1 means no document review and no inspection, C2 means document review without inspection, and C3 means document review plus physical inspection (the package is opened). All three are assigned by customs based on risk criteria; neither customs brokers nor consolidation companies can choose them.
Taiwan customs uses a "tiered inspection system", assigning parcels to one of 3 levels automatically or manually:
C1No review, no inspection (the luckiest)
The system releases it automatically — no document check, no opening the box. Clearance can finish within a few hours at the fastest.
- Applies to: low-risk, low-value, everyday goods
- Odds: roughly 60-70% of parcels (depending on product type)
- Tip: just keep your declaration accurate — no special preparation needed
C2Review required, no inspection (medium)
Documents are reviewed but the box isn't opened. About 1-2 working days.
- Applies to: incomplete declarations, ambiguous CCC codes, price concerns
- Odds: roughly 20-30% of parcels
- Tip: make sure the invoice is complete, the product name is clear, and the CCC code is correct
C3Review and inspection required (the slowest)
Documents are reviewed and the box is physically opened and inspected. About 2-5 working days.
- Applies to: high-value, high-risk, restricted items, or those on a selected list
- Odds: roughly 5-10% (random draw + risk assessment)
- Tip: ① pack goods neatly (so customs can open and inspect easily) ② keep the invoice and CCC code all correct ③ don't have any hidden prohibited or restricted items
After the EZWay app sends you a notification, you can see each parcel's clearance code in the "Pending Confirmation" list. If it's C3, it will show "Inspection Required", so you can mentally prepare for a longer wait.
Official explanation: Customs Administration: What Is the Difference Between C1, C2, and C3?
More than 50 line items on one declaration? From 1 Oct 2026 the long-entry simplification follows the Customs Declaration Manual
An import declaration with 50 or more line items is a “long entry”. By announcement No. 1151023511 of 21 September 2026, the Customs Administration of the Ministry of Finance moved the “Simplified Procedure for Long Import/Export Declarations” into the Customs Declaration Manual for Pre-Declared Cargo Clearance (Import Volume, Part III, Item 24; Export Volume, Part II, Item 12) from 1 October 2026, and the original 1996 notice ceased to apply on the same day. The simplification was not abolished; it now operates under the manual.
It only concerns regular import declarations filed electronically — typically a company importing dozens of different products at once, each on its own line item. The express simplified declarations (X1/X2/X3) common in personal consolidated shipping are not subject to the long-entry rules. The legal basis is Article 26 of the Regulations Governing the Implementation of Automated Cargo Clearance: the operating procedures and the declaration manual are set and announced by the Customs Administration.
| Item | Rule in Import Volume, Part III, Item 24 of the manual (from 1 Oct 2026) |
|---|---|
| Definition | An import declaration listing 50 or more line items. |
| How to apply | The importer or customs broker filing electronically submits two copies of the application and undertaking for long declarations under the simplified procedure; it applies once Customs approves. Where a broker is engaged, importer and broker sign jointly; in urgent cases the broker may sign first and supply the form within 10 days. |
| Validity | With a regular broker, the undertaking may be given once a year; one importer may appoint no more than 3 brokers in the same customs district. Either party may cancel in writing, effective from the date Customs designates after receipt. |
| Which lines can be merged | Only lines with an identical tariff classification number, country of origin, tax payment method, statistical unit (unless exempt) and commodity tax rate may be merged into one “summary line”; lines that cannot be merged may stay on the same declaration. |
| How to declare | Only the summary lines need to be transmitted: the description field reads “SUMMARY1, SUMMARY2…” and states which original line numbers each covers; quantity is “1 LOT” (where a statistical quantity is required, use the unit in the tariff schedule other than tonnes or kilograms); the unit price field shows the total of unit price × quantity under the original trade terms. The paper declaration has two parts — the summary lines and the unmerged original lines — stamped across both by Customs on receipt, and the paper declaration submitted afterwards prevails. |
| Clearance channel | Enter code “8” (request document review) in the inspection-method field; Customs then assigns C2 or C3. Enter the Customs control number of the undertaking in the “other declaration items” field. |
| Not eligible | Goods or containers listed by the Ministry of Environment for mandatory recycling, removal or treatment; bonded, duty-drawback, permit cross-check, re-import and vehicle declarations; other cases announced by Customs. |
- No C1: a declaration using the long-entry simplification always carries inspection code 8 and is assigned C2 or C3 by Customs. Invoice, packing list and the original line list must match line by line.
- Settle each line’s 11-digit tariff code and origin first: merging requires the same classification, origin, tax payment method, statistical unit and commodity tax rate; if any one differs, the line cannot join that summary line.
- Some cases cannot use the simplification: permit cross-check, bonded, duty-drawback, re-import and vehicle declarations, and goods on the Ministry of Environment recycling list, must be declared the normal way under the manual.
- The importer itself gives the undertaking: the form is signed jointly by importer and broker, guaranteeing that the paper original lines, summary lines, transmitted data and the goods actually arriving all match. Whether to apply is for you and your broker to assess based on the goods.
- Undertakings approved before 1 October: the announcement sets no transitional rule and this page does not speculate; please check with your broker or the broker management unit of the customs office concerned.
The announcement states that the 1996 notice ceased to apply because the procedure “has been incorporated into the manual”. This page has not obtained the full text of the 1996 notice, so old and new rules are not compared point by point; the above is based on the attachment to the 21 September 2026 announcement. HowBridge does not decide whether specific goods may be imported or which declaration method applies; the Customs determination prevails.
Sources (accessed 2026-10-23): Customs Administration announcement of 21 Sep 2026 amending the declaration manual, Attachment: amended manual pages (PDF), Customs Administration download page for the declaration manual, Article 26 of the Regulations Governing the Implementation of Automated Cargo Clearance; the international benchmark for simplified and harmonised customs procedures is the World Customs Organization (WCO) Revised Kyoto Convention.
How to fill in the declared value (most important)
Customs rules: the declared value must be the "actual transaction price" — you can't over-state or under-state it. Under-stating is treated as "tax evasion" (a fine of 2-5 times the tax), while over-stating means you pay tax you didn't owe.
Principles for filling in the declared value
1Use the amount on your purchase invoice (including shipping + insurance)
This is the safest approach. If you pay with Alipay or a credit card, keep a screenshot of the transaction record as supporting evidence.
2Convert currency using the customs exchange rate for the period
The "customs declaration exchange rate" is published every 10 days (and differs from the Alipay / bank rate). Your forwarder or the HowBridge system converts it automatically.
3Tips for declaring gifts / samples
Gifts: use the going market price (you can't write NT$0). Samples: you can apply for "sample duty exemption" (requires a registered company + application documents). Discounted price: keep a screenshot of the promotional/discount link.
4What happens if customs catches an understated value
① Customs "reassesses" at the market price and you pay more tax ② you're flagged as a "declaration anomaly", and your future parcels get 100% C3 inspection ③ in serious cases, a fine of 2-5 times the tax + being blacklisted. Not worth the risk.
Product-name translation tips
The declared product name must be in Traditional Chinese + specs, to avoid vague or incorrect classification.
| Actual product | ❌ Wrong declaration | ✅ Correct declaration |
|---|---|---|
| SK-II Facial Treatment Essence | "Cosmetics" — too vague | "SK-II Facial Treatment Essence 230ml skincare lotion" |
| Taobao-bought clothing | "Clothing" | "Women's cotton T-shirt, size S, 100% cotton" |
| Sneakers | "Shoes" | "Nike men's sneakers, US10, canvas" |
| iPhone accessory | "3C electronics" | "iPhone charging cable, USB-C to Lightning, 1m" |
| Baby bottle | "Baby products" | "Pigeon PPSU baby bottle 240ml" |
| Health supplement | "Tonic" | "GNC Glucosamine 1000mg, 90 capsules" |
- Raises your C1 clearance odds (easier for the system to judge)
- Avoids being put under the wrong CCC code (paying more tax)
- Allows quick verification during inspection
- Makes proof easier for returns/claims
What to do when customs adds tax
- Reassessed value higher than declared: customs thinks your declared price is below the market rate
- CCC code changed: customs decides your goods belong in a different category with a higher tax rate
- Added commodity tax: you forgot to declare tobacco/alcohol tax or commodity tax
The 5-step SOP for handling extra tax
1Read the tax bill details in the EZWay notification
Confirm what customs has listed: ① the duty-paying value ② the applicable CCC code ③ the tariff rate ④ the reason for the extra tax (e.g. "reassessed value is higher").
2Prepare evidence documents
① The actual purchase invoice (screenshot) ② the credit card / Alipay transaction record ③ the product link + price screenshot ④ the price of the same item on other platforms (compare on Taobao or Amazon).
3File an "objection" within 30 days
Use the "Objection" feature in the EZWay app, or submit a written objection to the Customs Administration. You must attach all your evidence.
4Wait for the customs re-review
A reply generally takes 7-14 working days. If your evidence is sufficient, customs will adjust the duty + refund the overpayment.
5If you don't accept the result, you can appeal further
If you're unhappy with the re-review result, you can file an administrative appeal with the "Ministry of Finance" (within 30 days). But few cross-border consolidation cases are worth appealing (unless the amount is large).
Official procedures: Articles 45～47 of the Customs Act and the Customs Administration's administrative appeal process.
7 practical tips to speed up clearance
Confirm your declaration the moment customs notifies you. A delay of 7+ days is treated as abandonment, and the parcel is returned or destroyed.
Falsely declaring a low price actually gets you flagged as an "anomaly", and your future parcels get 100% C3 inspection (the slowest).
Change "cosmetics" to "SK-II Facial Treatment Essence 230ml skincare lotion" and your C1 odds go up 30%.
Use the 12,000+ tariff lookup tool to enter the product name, and only declare once you see the right CCC.
Goods in the same shipment may not be declared separately to get around the rules. The low-value exemption is also subject to a per-half-year frequent-import limit; declare truthfully according to the actual transaction and shipping batch.
Email a copy to yourself so you can pull it up whenever you need it.
The commercial import process is clear-cut and customs inspects it less often; there's no NT$2,000 duty-free allowance, but clearance speed is steady. See the complete store-stocking import guide.
The customs appeal process
| Appeal stage | Deadline | Authority | Applies to |
|---|---|---|---|
| EZWay app objection | Within 30 days of the tax bill | EZWay system | Duty disputes, CCC reclassification |
| Written objection to Customs Administration | Within 30 days | Customs Administration | Large disputes needing detailed paperwork |
| Administrative appeal to Ministry of Finance | Within 30 days of the re-review result | Ministry of Finance | Not accepting the re-review result |
The "Declaration Matches/Declaration Does Not Match" options and tax inquiry function in EZWay are not equivalent to filing an application for reassessment under the Customs Act.
How do I check that a customs broker is licensed? Broker registration changes in the last three months and how to verify
A customs broker must be approved by Customs and hold a customs brokerage licence before it may file import or export declarations on someone else’s behalf. Under Article 22 of the Customs Act, declaration and duty-payment formalities may be entrusted to a customs broker, and every declaration sent to Customs must be reviewed and certified by a licensed declarant; a broker needs Customs approval before company or business registration, and after registration applies to Customs for its brokerage licence. The most direct way to check a firm’s status is to compare it against the customs broker rosters and business announcements published by each customs office.
Customs broker registration changes in the last three months (compiled by HowBridge from customs announcements)
HowBridge matched its news database against the business announcements published on the customs offices’ websites between 2026-07-23 and 2026-10-21, opened and checked each original notice, and classified them below. All of the notices found this time came from Taipei Customs and Keelung Customs. The table only counts cases, names no company and is not a nationwide total; to check a specific firm, use the verification steps below.
| Type of change | Cases | Legal basis cited | Effect stated in the notice |
|---|---|---|---|
| New customs broker approved for registration | 4 (Taipei Customs) | Regulations Governing the Establishment and Administration of Customs Brokers | The notice lists the licence number and the approval date |
| Customs brokerage licence cancelled | 3 (Taipei Customs) | Article 31 of the same Regulations | From the notice date the company may no longer handle entrusted import or export declarations at that customs office |
| Freight forwarder approved for registration | 6 (Taipei Customs 3; Keelung Customs 3 ocean freight forwarders) | Regulations Governing Freight Forwarders Administered by Customs | Forwarding business may be handled at that customs office only after approval |
| Freight forwarding business suspended, then revoked | 1 suspension (2026-08); the same firm’s business revoked in 2026-10 (1 notice) | Articles 6, 14 and 27 of the forwarder regulations (security deposit rules) | The firm was first suspended and then barred from cargo forwarding at that customs office |
| Freight forwarder registration cancelled | 1 (Taipei Customs, 2026-10) | Regulations Governing Freight Forwarders Administered by Customs | From the notice date the firm may no longer do forwarding business at that customs office; it is the same firm as one of the brokerage licence cancellations above |
| Freight forwarder name change | 1 (Keelung Customs) | Regulations Governing Freight Forwarders Administered by Customs | Company name changed only |
A total of 17 notices (a notice published twice is counted once). A customs broker (files declarations on clients’ behalf) and a freight forwarder (ocean or air freight forwarder that files cargo manifests with Customs, among other things) are two different registrations, and one company may hold both.
Keelung Customs reminder of 2026-08-11: when an employee holding a customs pass leaves, the broker must report it to Customs in writing or online within 1 working day from the day after the departure and surrender the pass within 7 days (Article 24(1) of the broker regulations), so that the pass cannot be misused by a third party to enter clearance areas. Under Article 36 of the same Regulations a violation is punished with a warning or a fine of NT$6,000–30,000 with an order to correct; if it is still not corrected after 3 penalties, or the case is serious, brokerage business may be suspended for up to 6 months or the licence revoked. Online reporting uses the Single Window function “Customs broker reporting of departed employees (WJC06)”.
How can I verify that a customs broker is licensed?
- Check the customs broker roster of the relevant customs office: the “related operators” rosters on the websites of Taipei Customs, Keelung Customs, Taichung Customs, Kaohsiung Customs all include a customs broker roster (and a freight forwarder roster). A brokerage licence is issued by the customs office where the broker is located; to operate in another customs district it must obtain that office’s licence or arrange cross-district filing (Articles 5 and 6 of the broker regulations), so check which office the firm is registered with.
- Look at the roster’s update date, then the business announcements: new registrations, licence cancellations and suspensions or revocations are published as business announcements of each customs office and take effect from the notice date. Rosters are updated with a lag, so for changes after the roster date the announcements prevail.
- Compare the licence details: the notices list the broker’s name, tax ID number and licence number. A brokerage licence must be re-validated with Customs every 5 years (Article 9); a firm whose licence was revoked may not apply again under the same name for 5 years (Article 10).
- Confirm who you are appointing: a broker acting on an appointment must hold a power of attorney; the appointment can also be made online through the Single Window, or case by case on the real-name authentication platform (EZ WAY) under the air and sea express cargo clearance rules (Article 12). The party you confirm in EZ WAY is the customs broker filing for you, and you can check it against the roster.
What is the difference between appointing a customs broker and using a consolidation forwarder?
| Aspect | Customs broker | Consolidation forwarder |
|---|---|---|
| Legal role | Approved by Customs and holding a brokerage licence; handles entrusted import and export declarations and duty payment (Customs Act Article 22; broker regulations Article 2) | Receives, consolidates, repacks and arranges shipping; does not necessarily hold a brokerage licence |
| Responsibility for the declaration | Declares the description and tariff number correctly based on the invoice, bill of lading and other documents provided by the importer; the declaration must first be reviewed by a licensed declarant (broker regulations Article 13) | Without a brokerage licence it cannot run an entrusted customs declaration business; the declaration is handled by a customs broker |
| Appointment | Between the importer or exporter and the broker: a power of attorney, an online appointment on the Single Window, or a case-by-case online appointment in EZ WAY | Between you and the forwarder there is a consolidation service relationship; on the customs side, the appointed party is still the customs broker |
| How to verify | Customs broker rosters and business announcements of each customs office | Company registration and terms of service; the customs forwarder roster only covers ocean and air freight forwarders approved by the transport authority and registered with Customs (forwarder regulations Article 2) |
HowBridge is a consolidation forwarder, not a customs broker. HowBridge provides China-to-Taiwan consolidation (Shenzhen consolidation warehouse and Taoyuan Dayuan operations warehouse); Taiwan-side clearance is handled by AEO-certified partner customs brokers. For personal parcels, the appointed broker is the one you confirm in EZ WAY; for formal company declarations, it is the broker named in the power of attorney.
Rosters and announcements only prove registration status; they say nothing about service quality or the outcome of a particular declaration, and HowBridge does not rate individual brokers. The counts in this section were classified manually by HowBridge from the original notices; where they differ from customs rosters or statistics, customs data prevails.
Sources (accessed 2026-10-23): Customs Act Article 22, Regulations Governing the Establishment and Administration of Customs Brokers (Articles 2, 5, 6, 9, 10, 12, 13, 24, 31, 36), Regulations Governing Freight Forwarders Administered by Customs (Articles 2, 6, 14, 27); Taipei Customs business announcements, Keelung Customs business announcements, Keelung Customs news of 2026-08-11 on reporting departed employees and surrendering customs passes.
Related reading
Complete EZWay tutorial (including declaration confirmation)
How to use the import duty calculator
The complete Taiwan customs guide
The complete Taiwan tariff lookup guide
The complete cross-border returns & refunds guide (including customs appeals)
All consolidation guides overview
Guide to Import Declarations, Customs Tax Bills, and Input VAT
Guide to Looking Up 11-Digit CCC Code Tariff Classifications
Customs declaration FAQ
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