The tax-exemption value of imported postal parcel is currently set at NTD 2,000. A parcel valued over NTD2,000 will be levied customs duty and business tax. Yet, if you have unaccompanied luggage when you come back to Taiwan, please declare the quantity and principal contents of such luggage in the ROC customs declaration form presented during passenger's entry into the county. The unaccompanied luggage or cargo of inward passengers should be imported into the country within six months of the following date of entry. Moreover, passenger should process customs declaration of such luggage or goods within 15 days from the day following the arrival date of the vessel carrying the unaccompanied luggage. When you do so,(except for control goods and tobacco or liquor products), total duty paid price value under Twenty Thousand NT Dollars of all your luggage is duty exempt.