Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 16

The limits of the luggage or goods carried by inward passengers are as follows:1.It is clearly evident that passenger is bringing goods for business or commercial reasons, or frequently travels in and out of the country and has prior customs violation record. The value and quantity of personal luggage or goods should be reduced by half during assessment, as provided in Article 4 and Article 14.2.Transit passengers entering the country: Except for the clothes, accessories, make up and cosmetics, and other items for daily living needs needed during the trip, all personal luggage or goods of passenger should be cleared after duty payment as provided in the foregoing subparagraph.3.The customs value of dutiable personal luggage (or goods) brought into the country by the service crew on board of transport is limited to five thousand NT Dollars per person for each trip. The types of goods should be among the items not restricted for importation. Where the luggage of the member of crew exceed the allowed limit or where items appear to have been broken up into parts to be carried, the customs may refuse the importation of all the dutiable luggage (or goods) and reship the goods out of the country. As for the duty-free items allowance of the service crew, each person is entitled to carry a small quantity of permitted items for personal use and five packs of cigarettes (20 pieces per pack), half a pound of tobacco, 20 pieces of cigars, or five packs of designated tobacco products approved through the health risk assessment by the Ministry of Health and Welfare (20 pieces per pack).