1. Inbound passengers should be granted duty exemption if they, being of 20 years or over in age, bring in 200 cigarettes, or 25 cigars, or 1 pound of tobacco, or 200 designated tobacco products approved through the health risk assessment by the Ministry of Health and Welfare (hereinafter referred to as designated tobacco products).
2. Inbound passengers should be granted duty exemption if they, being of 18 years or over in age, bring in alcoholic beverage 1.5 liters or less (without limitation on the number of bottles, but is limited to only 1 liter of controlled alcoholic beverage imported from Mainland China).
3. If inbound passengers carry more than 5 liters of alcoholic beverage, plus 1,000 cigarettes or 125 cigars or 5 pounds of tobacco or 1,000 designated tobacco products in stick form or 5 pounds of non-stick designated tobacco products, the Import License is necessary for declaration; otherwise, they are not allowed to be imported. However, tobacco or alcoholic beverages exceeding the aforesaid duty-free amount and not exceeding the limited amount mentioned above will be released after they are levied at the duty rate prescribed to the Customs Import Tariff, Value-added and Non-value-added Business Tax Act, Tobacco and Alcohol Tax Act, and Tobacco Hazards Prevention Act.
4. The tobacco or liquor brought in by passengers is only for personal use and not for sale.