Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 14

The maximum limit for the dutiable goods contained in the personal accompanied and unaccompanied luggage or cargo brought by inward passengers into the country is Twenty Thousand US Dollars per person as per duty paid price.Where the aforementioned luggage or goods are sample goods, machinery spare parts, raw materials, material and supplies, equipment or tools, total value should not exceed the maximum limit stipulated for import goods exempted from the importation permit requirement, as provided in Article 9 Paragraph 1 subparagraph 3 of the Cargo Importation Administration Regulations. However, such luggage or cargo should not contain goods under control importation.