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Duty Free Exemptions and Payment of Taxes

Arriving passengers (residents/foreigners) are required to go through the Red (Goods to Declare/Customs Service) Channel if they:

  • carry dutiable goods, purchased overseas or in Taiwan, exceeding their exemptions (for more details, please refer to duty free exemptions)
  • are in doubt.

Otherwise, passengers may pass through the Green (Nothing to Declare) Channel and liable to confiscation and/or penalty if they are found having undeclared dutiable goods.

 

Duty Free Exemptions

The duty free exemption is the total value of goods arriving passengers may bring into Taiwan without having to pay duty.

Arriving passengers may bring more goods than their exemptions (referring to limits), but they have to declare and pay duty on it. Failure to declare or false declaration may lead to penalties.

Please be reminded that goods in carry-on baggage and in unaccompanied baggage are totaled together, including those bought from duty-free shops, on flight, and those carried from Taiwan to other countries and brought back.

 

Types of Duty Free Exemptions


A. Used Personal Articles

  • Goods are in reasonable quantities.

  • The value of the good is ≤ NTD10,000 per set/piece.

  • The exemption is not applicable to: control goods, tobacco products and alcohols.

B. Goods for Personal and Household Use

  • The total value of the goods is ≤ NTD 20,000.

  • The exemption is not applicable to:

    • goods apparently for business or commerical use;

    • goods carried by a passenger having violated customs laws or rules before and frequently traveling in and out of the country;

    • control goods, tobacco products and alcohols.

C. Tobacco Products and Alcohols

  • A passenger aged 20 or over is allowed to bring 1 liter of alcohol and 200 cigarettes or 25 cigars or 1lb smoking tobacco.

  • Definition of alcohols :

    • beverage with alcohol content > 0.5% by volume;

    • other ethyl products for manufacturing.

  • Prohibited tobacco products:

    • Including e-cigarettes, e-liquid, or heated-tobacco products, snuff, snus, chewing tobacco, hookah tobacco and shisha tobacco (but not limited to).
    • Note: Carrying the prohibited goods may lead to criminal penalties.

 

Limits

There are limits on the amount of goods brought by passengers into Taiwan as below:

I. Limit on the Amount of Dutiable Goods


  • Please be reminded that:

    • in general, each passenger is allowed to bring total value of goods ≤ USD 20,000;
    • goods in carry-on baggage and in unaccompanied baggage are totaled together.
  • If a passenger would like to import more goods than the limit,

    • import permit is required.

                - issued by the Bureau of Foreign Trade (BOFT)


 

II. Limit on the Amount of Tobacco Products and Alcohol

  • Each passenger aged 20 or over is allowed to bring the limit as below:

 

Goods Limit Note
Tobacco Products 1,000 cigarettes,
  • The amount of duty free exemption is included in the limit,

e.g., bringing 5 liters of alcohol and paying taxes for 4 liters

( 1 liter duty-free exempted)

or 125 cigars,
or 5 lbs of smoking tobacco
Alcoholic Beverages 5 liters  
Alcoholic Beverages from China
  • Total limit is 1 liter, including the amount of duty free exemption.
  • If a passenger would like to import more goods than the limit:

    • license or approval is required.
      • importer's business license for importing tobacco and/or alcohol
      • approval issued by National Treasury Addministration, Ministry of Finance (+886-2-23228000 ext. 7465~7470)
    • For more details, please refer to business or commercial goods and one-stop clearance.
  • Calculating taxes:

 


Business or Commercial Goods

In addition to making a declaration at Red Channel, submitting a gereral cargo declaration and paying taxes is required at one-stop clarance when:

  • total value of samples is over NTD 12, 000, or

  • goods are carried for a corporation or a manufacturing establishment.

    • Declaration is made in the name of the actual taxpayer, e.g., a corporation or a manufacturing establishment.

  • For more details, please refer to one-stop clearance.

 

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Penalties

Bringing goods more than duty free exemption into Taiwan is required to declare. Failure to declare or false declaration leads to confiscation and/or a fine as below:

I. For Dutiable Goods

- Failure to declare or false declaration leads to confiscation or a fine no more than 3 times to the value of the items.

 

II. For Tobacco Products and Alcohol

- Failure to declare or false declaration leads to fines and confiscation.

Items Table of Fines
Cigarettes NTD 1,000 per 200 cigarettes
Smoking Tobacco NTD 3,000 per pound
Cigars wrapped in paper NTD 500 per 25 cigars
wrapped in leaf tobacco NTD 4,000 per 25 cigars
Alcoholic beverages ≦ 10% alc./vol. NTD 500 per liter
> 10% alc./vol. NTD 2,000 per liter

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In case of any discrepancy between the English version and the Chinese version, the latter shall prevail.
Content Maintainers: General Affairs Section, Inspection Division
TEL:+886-3-3982293

 

 


[RELLINKS]:
FAQs- What articles can a passenger bring in duty-free?

FAQs- What is the total value of duty-exemption for each inbound passenger?

FAQs_Can I carry tobacco or liquor into Taiwan?

Issued:Inspection Division Release date:2021-08-17 Click times:326

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