15 Which description of the following regarding “Regulations governing Customs clearance procedures for maritime express consignments” is INCORRECT? (A)All of the imported and exported maritime express consignments shall be inspected by X-ray instruments, except for goods not suitable for X-ray inspection and exempted by the Customs. (B)The so-called “Low-value dutiable import consignment” refers to the consignments with a Customs value of NT$3,001-50,000. (C)Where goods subject to special safeguard measures publicly announced by the Ministry of Finance, Customs clearance shall be conducted using a general import declaration form. (D)Shipments with gross weight of less than 70 kg packed in a single package or bag are allowed to be cleared through the Maritime Express Handling Units.