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How should import exhibit goods be declared when carried by the passenger?

The inward passenger who carries exhibit goods should first declare the goods on “Customs Declaration Form of the Republic of China” and pass through the “Goods to declare” channel (Red Channel) . The goods shall be treated as follows:

1. Free of duty when the Customs value is less than TWD12,000 and with documentary proof, less than 10 pieces for every single style. Samples in excess of the duty-free amount shall be charged the import duty.

2. For short stay passenger of non domestic inhabitant, the Customs will register the passenger name, passport number, date of birth and related information on the “Registration list for dutiable goods carried by short stay passenger of non domestic-inhabitant ”in the computer. The passenger shall, on departure, carry the registered goods to the Customs Service for writing-off. The Customs in charge shall, after writing off the registration in the computer, monitor the goods to the conveyer belt or escort to the restricted area. If the passenger doesn’t carry away the registered dutiable goods on the first departure, a deposit should be provided until it is refunded by the Customs Service on the re-exportation of goods.

3. Non-consumable dutiable exhibit goods carried by the passenger shall be released under deposit if they comply with Article 52 of the Customs Act and Article 43 and Article 44, subparagraph 3, of the Enforcement Rules of Customs Act and will be re-exported within six months or before the date approved by the Ministry of Finance. The deposit will be refunded by the Customs Service on the re-exportation of goods.


Contact Point: Subsection III, Import Classification & Valuation Section II , Clearance Division I

TEL: (03) 3834161 ext 226

  • Publish Date:2020-04-20
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