Household luggage items for personal use purchased or acquired by inbound passengers domestically or purchased or acquired from abroad and imported with tax paid, due to outbound travel those who carry restored items out of the country with them and enter the country with them, and who provide sufficient proof of domestic purchase or other equivalent evidence, are exempt from tariffs in accordance with Subparagraph 14, Paragraph 1, Article 49 of the Customs Act. However, it does not apply to those who purchase and pick up goods at duty-free shops when leaving the country and can re-carry them with them, or those who bring goods with refunded business tax out of the country and then bring them back into the country.