Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 15

Under one of the following circumstances, the customs should inspect the value and quantity of the luggage or goods of inward passengers and process relax clearance pursuant to the supporting documents presented. Where two or more of the following circumstances is noted, the passenger should choose which privilege should be applied; no double privilege shall be provided.1. An overseas compatriots together with family is returning to take up permanent residence in ROC. Upon due certification of the Overseas Community Affairs Council, no maximum limit shall be applied on the value of dutiable personal luggage or goods.2. Passenger is taking up residence in ROC for at least one year: Upon verification of the supporting documents presented, a rule relaxation shall be applied to the value and quantity of personal luggage or goods, as provided in Article 4 and Article 14; however, the maximum additional allowance granted should not exceed 50%.3. Representatives of friendly nation governments, heads of governments, academic experts or government and non-government organizations attending a meeting or visiting the nation under the invitation of the government: Upon verification of the supporting documents presented, a rule relaxation shall be applied to the value and quantity of personal luggage or goods, as provided in Article 4 and Article 14; however, the maximum additional allowance granted should not exceed 50%. Where such passengers are entering the country without government invitation, passengers should present the supporting documents issued by the respective proper authorities.