26 What statement regarding the “Maritime Express Consignments” is incorrect? (A) Controlled commodities, imported fresh agriculture and protected wildlife and their products are prohibited from importation by the Customs Act. (B) Any applicant that applies to establish a Unit shall have a net asset value of not less than NT$5 million. If the applicant’s net asset value is less than NT$5 million, a guarantee shall be provided. (C) All of the imported and exported maritime express consignments shall be inspected by X-ray instruments, except for goods which are not suitable for x-ray inspection and exempted by the Customs. (D) Containers loaded with maritime express consignments shall be unloaded and warehoused within three working days unless otherwise specially approved by the Customs.