I. Limitation
The duty-free privilege is limited to goods carried in for personal or household use only; however, the privilege is not applicable to travelers who are carrying goods obviously for business or commercial use, or frequent travelers who have violated related regulations before.

II. Items Exempted from Duties

    1. Used items under the possession of the passenger, which are not placed under control importation, with duty paid prices of less than NTD 10,000 each.

    2. 1 liter of alcohol and 200cigarettes of 5 cigars or 1lb smoking tobacco.

    3. Other items (except for controlled goods, and duty-free tobacco or liquor products) with a duty paid price of less than NTD 35,000.

    4. Samples less than NT$12,000 in aggregate value are free of duty pursuant to the Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples and might be released on-site.

III. Dutiable Items

    1. Taxes shall be levied on the personal effects in excess of exemption pursuant to the duty rates provided in the Customs Import Tariff Regulations following an honest declaration via the Red (Goods to Declare) Channel.

    2. Import permit could be waived for customs clearance if the aggregate value of dutiable articles is less than US$ 20,000. Otherwise, an import permit issued by the Bureau of Foreign Trade (BOFT) is required for customs to release on-site.

IV. Penalties
If inward passengers carry dutiable goods in excess of the duty-free allowance and pass through the green line counter instead of the red channel, a random inspection at the green line counter shall lead to confiscation of the goods in question, in addition to a fine no more than three times the value of the goods.

※ If you are in doubt whether your luggage or goods are qualified for the green line clearance, please clear your luggage at the red line counter.

In case of any discrepancy between the English version and the Chinese version, the latter shall prevail.