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What articles can a passenger bring in duty-free?

1.      Personal belongings and household articles carried by inbound passengers may be granted duty exemption as follows :

(1)   Each person, aged 20 and over, may bring in 1 liter of alcoholic beverages (regardless of the quantity of bottles), plus 200 cigarettes or 25 cigars or 1 pound of tobacco.

(2)   Articles (excluding controlled or restricted articles) owned and used by the passenger, with their customs value not exceeding NT$10,000 each piece (set).

(3)   Other articles for personal use (not including the articles mentioned above) if their total customs value does not exceed NT$20,000 for each passenger.   

2.      Samples carried by inbound passengers may be granted duty exemption if the total customs value does not exceed NT$12,000.


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

Content Maintainers: General Affairs Section, Inspection Division
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  • Publish Date:2020-04-20
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