Categorizations X1、X2、X3 of the import express consignments and categorizations 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 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. Where a consignment is entitled to duty exemption or reduction pursuant to the Customs Act , other relevant act s and regulations, and supplementary notes of the Import Tariff.

5. Where a consignment does not fall under the category of import declaration G1 or the category of export declaration G5.

6. Where a consignment is subject to the implementation of special safeguard measures announced by the Ministry of Finance.