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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