Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 14
No import approval application document is required for the following imported postal articles:1. For imported pet food of a quantity less than 6 kilograms, the “animal feed import registration certificate” is not required.2. In accordance with other regulations of the competent authority providing that the import approval document is not required.For imported tobacco and alcohol for personal use below the following quantity thresholds, the tobacco/alcohol importer’s license is not required:1. Alcohol: 5 liters.2. Tobacco: 5 cartons (1,000 pieces) of cigarettes or 125 pieces of cigars or 5 pounds of tobacco.If other import regulations are applicable to the objects under the previous two paragraphs, such import regulations shall be applicable.
中文原文 郵包物品進出口通關辦法第14條
下列進口郵包物品，免申請輸入許可文件：
一、進口六公斤以下之寵物食品，免申請「飼料輸入登記證」。
二、其他依主管機關規定免輸入許可文件者。
進口供自用之菸酒，數量未逾下列規定，免取具菸酒進口業許可執照：
一、酒：五公升。
二、菸：捲菸五條（一千支）或雪茄一百二十五支或菸絲五磅。
前二項物品涉及其他輸入規定者，應依各該輸入規定辦理。
一、進口六公斤以下之寵物食品，免申請「飼料輸入登記證」。
二、其他依主管機關規定免輸入許可文件者。
進口供自用之菸酒，數量未逾下列規定，免取具菸酒進口業許可執照：
一、酒：五公升。
二、菸：捲菸五條（一千支）或雪茄一百二十五支或菸絲五磅。
前二項物品涉及其他輸入規定者，應依各該輸入規定辦理。