Taipei Customs stated that the Ministry of Finance has revised the "Regulations Governing the Declaration, Inspection, Duty and Release of Personal Luggage or Goods of Inward Passengers" effective from 26 June, 2024.  Passengers are entitled to enjoy the exemption of a total value of NTD 35,000 for personal or household articles (excluding prohibited items, tobacco and alcohol). However, this exemption does not apply to frequent travelers who carry commodities apparently for business or commercial use or those who have violated Customs laws or regulations.

Taipei Customs further stated that arriving passengers are required to pass through the Red (Goods to Declare) Channel if the total value of dutiable goods exceeding the exemption. Furthermore, if passengers carry commodities owned by a company to be for sale, they must declare the items to the Customs stationing at Red Channel, attached with a general cargo declaration form due to commercial use. Taipei Customs advises passengers not to carry heated tobacco products to avoid violating related regulations, which could be penalized by related authorities. In accordance with the "Tobacco Hazards Prevention Act", a passenger carrying heated tobacco products in violation of the Article 15 and Article 26 shall be fined in an amount of no less than NTD 50,000, but no more than NTD 5,000,000.

Taipei Customs urges inbound passengers to take notice of relevant regulations before arrival. Relevant information could be found on the website of Taipei Customs (https://web.customs.gov.tw/etaipei/)/ Travel/ Arrival /Duty Free Exemption and Payment of Taxes. If you have any further questions, please feel free to contact Taipei Customs at 0800-311-085 for more information.