The Ministry of Finance has increased the duty-free allowance for personal and household luggage and the duty-free limit for personal alcohol for inbound passengers.

The Ministry of Finance, taking into account factors such as the price index, national income, international prices and international trends, has amended Article 11 of the "Regulations on the Declaration and Tax Release of Luggage and Articles Carried by Incoming Passengers", and will increase the duty-free limit for the import of household luggage and articles for personal use brought by inbound passengers from NT$20,000 to NT$35,000 starting from June 26, 2014. In addition, in response to the surge in overseas travel and consumer demand among Taiwanese after the epidemic, Article 11 and the Appendix to Article 4 of the regulations have been amended to increase the duty-free limit for personal alcohol from 1 liter to 1.5 liters starting from January 25, 2015.
The Customs Administration explained that if the tax-paid value of household luggage brought into the country by passengers exceeds the duty-free amount of NT$35,000, they should proactively declare it at the Red Line Station. If they bring company goods for the purpose of selling, since the goods are not for personal use, they must also proactively go to the Red Line Station to apply for import declaration procedures as general goods in the name of the company. In addition, inbound passengers must be 18 years of age or older to bring in alcoholic products, and the duty-free quantity for personal use is 1.5 liters (no limit on the number of bottles). They can go directly through the "Green Line" without having to declare to customs. If they carry more than the duty-free quantity, they should go through the "Red Line" and actively declare to customs upon entry. Within the limit of 5 liters of liquor (no limit on the number of bottles, but the limit for bringing in liquor from the mainland that is not open to import is 1 liter), deduct the amount of duty-free liquor previously issued and apply to the customs for tax payment and release; if the amount exceeds the limit, the person must submit a liquor import license and declare the import to the customs in accordance with the law, or return the excess amount or give up in a written statement. Anyone who carries goods exceeding the duty-free quantity and fails to declare to the customs shall have them confiscated by the customs and be fined in accordance with Article 45, Paragraph 4 of the Tobacco and Alcohol Control Act.
The Customs Administration further stated that increasing the duty-free limit on household luggage for inbound passengers can reduce the number of cases where people have to go to the red line station to declare, speed up customs clearance efficiency and meet the needs of the people. In order to help the public quickly understand the amendments and related precautions, the agency has published the relevant regulations for passenger clearance and contact information of each customs office on the agency's official website (URL: https://web.customs.gov.tw )/"Passenger Clearance" section. Please feel free to check online.
Contact person for press release: Chief Xu Contact number: 02-25505500 ext. 2528