Section 438Sec./Art. 438

Postal Item or Mail. Postal item or mail shall include letter-post and parcels, as described in international practices and agreements, such as the Acts of the Universal Postal Union (AUPU), currently in force.

A simplified procedure shall be used in the clearance of postal item or mail, including the collection of the applicable duties and taxes on such items or goods.

When all the information required by the customs are available in the special declaration form for postal items as provided in the AUPU or similar international agreements, the special declaration form and supporting documents shall be the goods declaration. However, a separate goods declaration shall be required for the following:

(a) Goods whose value fall within the level that the Commissioner has determined to be taxable and thus must be covered by a goods declaration;

(b) Prohibited and regulated goods;

(c) Goods, the exportation of which must be certified; and

(d) Imported goods under a customs procedure other than for consumption. '