Taipei customs states that arriving passengers who fail to fill in the Inbound Passengers Declaration Form and declare to the customs via the Red (Goods to Declare/Customs Service) Channel upon arrival, these passengers are not entitled to enjoy a totaled NT$20,000 exemption for personal or household articles based on the article 11 of "Regulations governing the Declaration, Inspection, Duty and Release of personal Luggage or goods of Inward passengers".
Taipei customs further states that the dual-channel customs clearance System (Red and Green Channels) has been adopted for Inward passengers. Arriving passengers who have nothing to declare based on the aforementioned article may pass through the Green (Nothing to Declare) Channel. However, arriving passengers shall declare quantity and principal contents of baggage to Customs via the Red (Goods to Declare/Customs Service) Channel if carrying such unaccompanied baggage. The unaccompanied baggage of inward passengers should be imported into the country before entry or within six months from the day of entry. If the unaccompanied baggage is not imported within the period, inward passengers are unable to fill in the Inbound Passengers Declaration Form, or passenger processes customs declaration of such luggage or goods before entry, the imported baggage will be treated as regular goods, which can't be applied to the aforementioned exemption for personal or household articles.
Taipei customs calls on arriving passengers carrying unaccompanied baggage, dutiable goods, restricted goods etc. should declare to the customs via the Red channel or consult with the customs if there are any questions about customs clearance, so as to protect their rights and interests.