Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 6

Passengers having no permanent residence in ROC, such as foreign nationals and overseas compatriots, carrying dutiable goods for personal use into the country may apply for registration of goods for release in place of substitute duty performance bond or credit institution security submission. Dutiable goods duly registered, inspected and released should be re-exported out of the country under the same condition they were imported within six months after its entry or before the expiration of the authorized deadline extension period. Moreover, the passenger should process the pertinent cancellation procedure with the customs before deadline; otherwise, after deadline has elapsed, the customs shall issue a post-import customs duty levy notice and terminate duty-payer's registration rights for the particular item.