On November 9, 2016, the Legislative Yuan passed amendments to the Customs Act, which amendments were promulgated on November 11, 2016. Highlights include: The rule exempting taxes on transactions below NT$3,000 will no longer apply to transactions involving frequent imports; this will add to the customs tax burden of cross-border e-commerce transactions. “Frequent imports” in this context means (referencing Article 12 of the “Rules on Customs Clearance of the Import and Export of Mail Packages”): the same person or same address receiving mail packages from overseas twice in one month, or six times in six months. (2) The duty-payer or his/her agent may, before importing goods, apply for pre-approval of the origin of the imported goods. (3) Provisions were added setting forth the payment sequence for respectively the delay-filing fee, interest and unpaid goods, as well as provisions providing for measures to be imposed on those failing to pay the aforementioned fees or amounts, such measures being notification by customs to the relevant competent authorities to impose restrictions on transfers, to create other rights on property or to effect registration of a reduction in capital.