Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 19
For goods sold by offshore island duty-free shops to travelers and carried by them out of the offshore island areas to Taiwan proper or to other offshore islands, travelers are likewise entitled to a duty-free allowance on the following items, quantities, values, and limits:1. Alcoholic beverages: Up to one and a half liters per person per trip (regardless of the quantity of bottles), with a maximum of twelve trips per calendar year.2. Tobacco products: Up to two hundred pieces of cigarettes, twenty-five pieces of cigars, one pound of tobacco, or up to two hundred designated tobacco products that have been approved through the health risk assessment by the Ministry of Health and Welfare, per person per trip, with a maximum of twelve trips per calendar year.3. For goods other than those specified in the preceding two subparagraphs, where the sales value does not exceed NT$100,000.For goods sold by offshore island duty-free shops to travelers and carried by them out of the offshore island areas to the Mainland China or to other countries, travelers are likewise entitled to a duty-free allowance on the following items, quantities, values, and limits:1. Alcoholic beverages: Up to three liters per person per trip (regardless of the quantity of bottles).2. Tobacco products: Up to two hundred pieces of cigarettes, twenty-five pieces of cigars, one pound of tobacco, or up to two hundred designated tobacco products that have been approved through the health risk assessment by the Ministry of Health and Welfare, per person per trip.3. For goods other than those specified in the preceding two subparagraphs, where the sales value does not exceed NT$1,000,000.The sale of alcoholic beverages as referred to in Subparagraph 1 of the preceding two paragraphs shall be limited to travelers aged 18 or above; the sale of tobacco products as referred to in Subparagraph 2 of the preceding two paragraphs shall be limited to travelers aged 20 or above.The quantities and values of duty-free goods purchased by a traveler from various offshore island duty-free shops within the same offshore island area during the same trip shall be aggregated and shall not exceed the quantities and values prescribed in Paragraph 1 and Paragraph 2.
中文原文 離島免稅購物商店設置管理辦法第19條
離島免稅購物商店銷售貨物予旅客，並由其隨身攜出離島地區至臺灣本島或其他離島地區者，其免稅品目、數量、金額，範圍如下：
一、酒類：每人每次一點五公升（不限瓶數）以下，全年合計數以十二次為上限。
二、菸品：每人每次捲菸二百支以下，或每人每次雪茄二十五支以下，或每人每次菸絲一磅以下，或每人每次經衛生福利部核定通過健康風險評估審查之指定菸品二百支以下，全年合計數以十二次為上限。
三、前二款以外之貨物，銷售金額在新臺幣十萬元以下者。
離島免稅購物商店銷售貨物予旅客，並由其隨身攜出離島地區至大陸地區或其他國家者，其免稅品目、數量、金額，範圍如下：
一、酒類：每人每次三公升（不限瓶數）以下。
二、菸品：每人每次捲菸二百支以下，或每人每次雪茄二十五支以下，或每人每次菸絲一磅以下，或每人每次經衛生福利部核定通過健康風險評估審查之指定菸品二百支以下。
三、前二款以外之貨物，銷售金額在新臺幣一百萬元以下者。
前二項第一款酒類銷售對象限年滿十八歲旅客；前二項第二款菸品銷售對象限年滿二十歲旅客。
旅客當次自同一離島地區各免稅購物商店購買之免稅貨物，其數量及金額應合併計算，並以不超過第一項、第二項所定數量及金額為限。
一、酒類：每人每次一點五公升（不限瓶數）以下，全年合計數以十二次為上限。
二、菸品：每人每次捲菸二百支以下，或每人每次雪茄二十五支以下，或每人每次菸絲一磅以下，或每人每次經衛生福利部核定通過健康風險評估審查之指定菸品二百支以下，全年合計數以十二次為上限。
三、前二款以外之貨物，銷售金額在新臺幣十萬元以下者。
離島免稅購物商店銷售貨物予旅客，並由其隨身攜出離島地區至大陸地區或其他國家者，其免稅品目、數量、金額，範圍如下：
一、酒類：每人每次三公升（不限瓶數）以下。
二、菸品：每人每次捲菸二百支以下，或每人每次雪茄二十五支以下，或每人每次菸絲一磅以下，或每人每次經衛生福利部核定通過健康風險評估審查之指定菸品二百支以下。
三、前二款以外之貨物，銷售金額在新臺幣一百萬元以下者。
前二項第一款酒類銷售對象限年滿十八歲旅客；前二項第二款菸品銷售對象限年滿二十歲旅客。
旅客當次自同一離島地區各免稅購物商店購買之免稅貨物，其數量及金額應合併計算，並以不超過第一項、第二項所定數量及金額為限。