Items of categories X1、X2、X3 of the import express consignments and items of categories X6、X7 of the export consignments can be declared in simplified form. However, the following circumstances are not applied to the simplified declaration:

1. Where a consignment is subject to specific import/export regulations such as licensing, quarantine, inspection, etc.

2. Where there is a need to apply for duplicates of declaration for duty refund/offset, or bonding procedures.

3. Where a consignment is of re-importation/ re-exportation that the original import/export declarations need to be written off.

4. Goods eligible for duty reduction or exemption pursuant to the customs Act and relevant regulations, and additional notes in the Customs Import Tariff.

6. Goods inapplicable to the G1 mode of Declaration for Import Goods , the G5 mode of Export Declaration, or the F5 mode of Export Declaration for Free-Trade-Zoon Goods.

7. Goods taxable in accordance with the Commodity Tax Act or the Specifically Selected Goods and Services Tax Act.

8. Goods subject to special safeguard measures publicly announced by the Ministry of Finance.

9. Goods subject to tariff quota.