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To-be-reimported articles, which are not controlled or restricted items and are not exceeding a totaled value of US$20,000, carried abroad by an outbound passenger might be reimported free of duty if:

(a) such articles are one of the following items:

(1)non-consumable articles, e.g. computers or cameras.

(2)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.

(3) goods carried abroad for repair or assembly. However, tariff levitation on the repair fee or assembly fee is required pursuant to the article 37 of the Customs Act.

(b) while leaving Taiwan, the passenger had declared to customs and received a customs stamped“Record of to-be-reimported articles carried by outward passengers or crew”, a crucial paper for customs to write off the import duty while reimportation.

(c) articles shall be carried back to Taiwan within a year from the day following the departure date, and be declared along with the stamped paper to the customs at red (goods to declare/customs service) channel for customs 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.

Content Maintainers: General Affairs Section, Inspection Division

  • Date:2020-05-12
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