In general, each arriving passenger is entitled to a totaled NTD 20,000 exemption for personal or household articles, excluding controlled articles, cigarettes and alcohols.
Duty Free Exemptions
1. For personal belongings and household articles carried by arriving passengers:
(1) Each person, aged 20 and over, may bring in 1 liter of alcoholic beverages (regardless of the quantity of bottles), plus 200 cigarettes or 25 cigars or 1 pound of tobacco.
(2) Articles (excluding controlled or restricted articles) owned and used by the passenger, with their customs value not exceeding NTD 10,000 each piece (set).
(3) Other articles for personal use (not including the articles mentioned above) if their total customs value does not exceed NTD 20,000 for each passenger.
2. Samples carried by arriving passengers may be granted duty exemption if the total customs value does not exceed NTD 12,000.
In case of any discrepancy between the English version and the Chinese version, the latter shall prevail.
Content Maintainers: General Affairs Section, Inspection Division