Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 3
For the purpose of simplifying and expediting the inspection of the accompanied luggage of inward passengers, luggage of inward passengers may be subject to dual channel red/green line or other clearance formalities approved by the Customs upon the actual requirement of circumstances.
中文原文 入境旅客攜帶行李物品報驗稅放辦法第3條
為簡化並加速入境旅客隨身行李物品之查驗，得視實際需要對入境旅客行李物品實施紅綠線或其他經海關核准方式辦理通關作業。