Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 2
The customs declaration, inspection, duty and release of the personal accompanied luggage or goods and the unaccompanied luggage or cargo of inward passengers are determined pursuant to the provisions herein provided.The term "unaccompanied luggage or cargo" provided in the foregoing refers to luggage that do not arrive in the same aircraft or ship as the inward passengers.
中文原文 入境旅客攜帶行李物品報驗稅放辦法第2條
入境旅客攜帶隨身及不隨身行李物品之報驗稅放，依本辦法之規定。
前項不隨身行李物品指不與入境旅客同機或同船入境之行李物品。
前項不隨身行李物品指不與入境旅客同機或同船入境之行李物品。