Any parcel with the value more than NTD2,000 is subject to tax and duty. However, the unaccompanied luggage (except for control goods and tobacco or liquor products) of students who study abroad and move back to Taiwan is duty exempt if the Customs value* of these  items is under NT$20,000. Please remember to declare to the Customs at the red line while arrival at the airport and fill out an R.O.C. Customs declaration form in order to declare your unaccompanied luggage. Then your unaccompanied luggage should be imported into Taiwan before entry or within six months from the day of entry. Last, please declare to the Customs at the post office in 15 days following the arrival date of your luggage.

Contact point
Kaohsiung Airport Branch (passenger), Kaohsiung Customs
  Address: No. 2, Zhongshan 4th Rd.,Xiaogang Dist., Kaohsiung City 81252, Taiwan (R.O.C.)      
  Tel: (07) 805-7743
Customs service sites in the post office
  1.Kaohsiung Mail Processing Center Post Office(Kaohsiung Branch 92)
    Address: 7F, No. 853, Minzu 1st Rd., Zuoying Dist., Kaohsiung 81301,Taiwan (R.O.C.)
    Tel: 07- 3479316
  2.Tainan Chenggong Road Post Office(Tainan Branch 901)
     Address: 5F, No. 8, Chenggong Rd., North Dist., Tainan 704401, Taiwan (R.O.C.) 
     Tel: 06-2222077