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Table 5 Four categories of express cargoes (based on CIF value)

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

Types of cargo \

Minimum CIF value

Tax

Inspection

Express document

No

No

No

Low value express cargo

<US$100

No

No

Taxed low value express cargo

US$100- US$1666

Yes

Yes

Taxed high value express cargo

> US$1666

Yes

Yes

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