The articles a passenger brings in shall be confined to those appropriate to personal use and home use:

1. Cigars – 25 pieces, or cigarillos – 200 pieces or tobacco – 1 pound for the private use of each passenger, ages 20 and above; alcohol – 1 liter (no limitation on the number of bottles) for the private use of each passenger, ages 18 and above.
2. Used or non-import controlled/prohibited baggage articles.The price duty paid of single piece or one set is less than NTD10,000.
3. Personal belongings other than the above two items with Customs value less than NTD20,000. (The regulation is not applicable to passengers with frequent entries and having bad records or having conspicuous commercial purposes).
4. Advertising items, samples without commercial values or the items of price duty paid under NTD12,000.