1. Personal belongings and household articles carried by inbound passengers may be granted duty exemption as follows :
(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 NT$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 NT$20,000 for each passenger.   
2. Samples carried by inbound passengers may be granted duty exemption if the total customs value does not exceed NT$12,000.

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