To-be-reimported articles, which are not controlled or restricted items and are not exceeding a total value of US$20,000.
1. Passenger had declared to customs and received a customs issued document “Record of to-be-reimported articles carried by outward passengers or crew”.
2. Articles shall be carried back to Taiwan within a year from the day following the departure date, and be declared along with the stamped document to the customs at red (goods to declare/customs service) channel.

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