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.
2. Inbound passengers should be granted duty exemption if they, being of 18 years or over in age, bring in alcoholic beverage (1,000 cc or less without limitation on the number of bottles).
3. If inbound passengers carry more than 5L alcoholic beverage, plus 1,000 cigarettes, or 125 cigars or 5 pounds of tobacco, 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.
4. The tobacco or liquor brought in by passengers is only for personal use and not for sale.