Article 27.

To expedite customs clearance, express consignments and postal parcels may proceed at a specific place.
Regulations governing the conditions and location of the establishment, classes of the express consignments, qualifications of operators, the conditions, distinction and declaration of goods, sorting, clearance procedures and any other required matters shall be prescribed by the Ministry of Finance.
Regulations governing the location of the establishment, amount of value and conditions subject to declaration, claim, examination, release and other clearance procedures regarding the postal parcels referred to in Paragraph One and any other required matters shall be prescribed by the Ministry of Finance.

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建立；設立，創立；確立，證明[U][（+of）]They used their savings for the establishment of the business. 他們把積蓄化在創辦生意上。

建立的機構；公司；會社；學校；機關；企業；家庭；住宅[C]The factory is a well-run establishment. 該工廠是家經營良好的企業。

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