Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 11

In addition to the items already exempted from duties pursuant to the Customs Act and the Customs Import Tariff, inward passengers carrying luggage or goods for home and personal use into the country are likewise entitled to a duty-free allowance on the following items:1.One and a half liters of liquor product (regardless of the quantity of bottles), and such privilege is limited to passengers aged 18 or older.2.Two hundred pieces of cigarettes, 25 pieces of cigars, a pound of tobacco, or 200 pieces of designated tobacco products approved through the health risk assessment by the Ministry of Health and Welfare, and such privilege is limited to passengers aged 20 or older.3.All luggage or goods the importation of which not placed under control, other than those stated in the preceding two subparagraphs, under the possession of the passenger during his/her stay in another country, and such items have been used and are in rational quantities and types; moreover, the price including freight and insurance of each item is less than NT$10,000, such items may be imported duty-free following customs examination and approval.Passengers carrying luggage or goods for personal or home use (except for controlled goods and tobacco or liquor products) outside the allowed duty-free items, and the total price (including freight and insurance) value of which is NT$35,000 or less, such items are likewise duty exempt. However, this provision is not applicable where it is apparent that the passenger is carrying goods for business or commercial use, or frequently travels in and out of the country and has prior customs violation record.The term "frequently travels in and out of the country" stated in the preceding paragraph refers to a departure and entry record of at least twice within a period of thirty days or at least six times within a period of six months.