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Table 4 Definitions of three channels of Customs inspection

From: Examining the effectiveness of the simplified air-cargo express consignment clearance system in Taiwan

Inspection Channel\

Cargo Type

Inspection Procedures Needed

Percentage of total inspections

Channel One (C1)

Tax-free cargo

No inspection of both document and cargo

>97 %

Channel Two (C2)

Random selected cargoes

Inspection of document only

<2 %

Channel Three (C3)

All tax-imposed cargoes

Inspection of both document and cargo

<2 %

  1. Source: Customs Administration, Ministry of Finance, Taiwan