Export Restrictions

I. For Export Cargo Declaration

Departing passengers shall make an Export Cargo Declaration if carrying:

• goods in the “Consolidated List of Commodities Subject to Export Restriction and Commodities Assisted by Customs for Export Examination”; or
• goods, excluding personal effects and what subject to the foregoing provisions, exceeding a totaled value of USD 20,000.

II. For Registration or Document Validation

Departing passengers shall declare to Customs for registration or document validation prior to checking luggage if carrying:

• Money Laundering Controlled Items ; or
• commodities or valuable personal effects that are planning to be re-imported/carried back to Taiwan ; or
• Endangered Species, live or products thereof, that require prior approval or certificate.

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Export Cargo Declaration

To facilitate declaration procedure for travelers, passengers carrying non-sample articles out of Taiwan could apply for export clearance directly to the Payment of Customs Duty.

Involved Items

1. Valuables: Gold, platinum pieces and products thereof, works of art and other valuables.
2. Exhibits.
3. Strategic Hi-Tech Commodities carried by ICP (International Control Program) company.
4. General goods:
   • No more than 5 cartons in one case.
   • Agricultural and aquatic products, live animals and plants or endangered species of wildlife or products thereof, articles infringing upon the rights of patents, trademarks and copyrights, arms and other weapons, express cargo, and articles for tax refunding or re-exporting for write-off are not applicable.

Opening Hours 

Monday ~ Friday (holiday excluded), 9:00 ~ 15:30

• NOTE: Passenger carrying goods which cannot meet the descriptions and opening hours above, please apply to Clearance Division I in advance.

Required Documents

1. Export declaration form.
2. Invoice.
3. Packing List.
4. Photocopy of passenger's passport or other identifications.
5. Photocopy of boarding pass or flight ticket.
6. Power of attorney for declaration.
7. Affidavit of authorizing passengers carrying outward.

Service Line

Payment of Customs Duty

Taiwan Taoyuan International Airport (TPE) Terminal 1：+886-3-398-2298

Taiwan Taoyuan International Airport (TPE) Terminal 2：+886-3-398-3391

Taipei Songshan Airport (TSA) ：+886-2-2546-4698

Clearance Division I

TEL: +886-3-383-4265 ext.217, 218 

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To-be-reimported Goods

Goods carried abroad might be reimported free of duty if they belongs to the specific categories as below and the passenger follows the prescribed procedures.

I. Involved Items

1. Goods are not controlled or restricted items ;
2. Goods are not exceeding a totaled value of USD 20,000 ; and 
3. Goods are one of the following items:
   • non-consumable articles, e.g., computers or cameras.
   • goods carried abroad for repair or assembly. However, tariff levitation on the repair fee or assembly fee is required.
   • samples, articles for scientific research, engineering machinery, cinematographic equipment and supplies carried by professionals engaged in making motion pictures and/or television films, instruments and tools needed for installation and repair of machines, articles for exhibition, artwork, containers used for importing cargoes, costumes and paraphernalia of entertainment troupes, and other similar articles approved by the Ministry of Finance.

II. Procedures

• Upon Departure

The passenger shall declare to Customs and receive a“Record of to-be-reimported articles carried by outward passengers or crew”with customs stamped.

• Upon Arrival

1. Goods shall be carried back to Taiwan within a year from the day following the departure date.
2. The“Record of to-be-reimported articles carried by outward passengers or crew”with customs stamped shall be shown along with the goods.
3. The passenger shall declare to Customs through the Red (Goods to Declare/Customs Service) Channel to write off the import duty. 

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In case of any discrepancy between the English version and the Chinese version, the latter shall prevail.

General Affairs Section, Inspection Division
TEL:+886-3-398-2293