Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 27
Where the personal effects brought in by passengers entering into the territory of the ROC exceed the duty-exemption limit, the excess shall be subject to business tax to be calculated, in accordance with Article 20 of the Act, on the duty-paid value determined based on “The Rules Governing the Declaration, Examination, Duty Payment, and Release of Personal Effects Carried by Incoming Passengers”.
中文原文 加值型及非加值型營業稅法施行細則第27條
入境旅客攜帶行李物品，超出旅客攜帶自用物品免徵進口稅品目範圍者，其超出部分依入境旅客攜帶行李物品報驗稅放辦法核定之完稅價格，依本法第二十條之規定計算營業稅額。