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Unaccompanied Baggage Declaration for Inward Passengers

Note: This guide is only for reference. If there is any amendment in the related regulations, the newest version of the responsible institution shall govern.

1. Q: How shall the inbound passenger declare upon his arrival, if there is any unaccompanied baggage?
A: The quantity and main items of unaccompanied baggage must be given on the written declaration when the passenger arrives.

2. Q: If the quantity and main items of baggage are not declared on the Customs Declaration form, can the unaccompanied baggage be imported?
A: In such cases, the unaccompanied baggage shall be dealt with according to the general import procedure.

3. Q: Is there any time limit regarding the arrival of unaccompanied baggage? How shall the Customs deal with it in case the baggage fails to arrive within the prescribed time limit?
A: Such baggage must arrive within six months following the date of the passenger's entry. If the unaccompanied baggage fails to arrive within the time limit or has not been declared in the Customs Declaration form, it shall be dealt with according to the general import procedure. Exception can be made in case the explanation given (such as delayed arrival of the vessel) is acceptable to the Customs.

4. Q: When should the inbound passenger make declaration of unaccompanied baggage after his (her) arrival?
A: Declaration for articles in baggage must be filed within 15 days following the arrival date of the means of transport, failing which a late fee of NT$200 per day shall become leviable from the date following the day on which the above time limit expires. If the baggage remains not applied for and the late fee for a total of twenty days has been charged, the goods concerned shall be disposed of by the Customs by sale. If there are any surplus proceeds of the sale after deducting the Customs duty leviable and any other necessary expenses, the Customs shall keep the surplus proceeds in temporary custody pending claim by the duty-payer, who shall apply to Customs with bill of lading or other relevant documents for refund of the surplus proceeds within a period of five years, after which time they shall be surrendered to the National Treasury. 

5. Q: What's the procedure of clearance for unaccompanied baggage? What kind of documents should be submitted to the Customs?
A: When the unaccompanied baggage arrives, its clearance must be applied for, according to the general import procedure, by the passenger or by someone authorized by the passenger. The information required includes description of the articles, quantity, value, date of arrival of the passenger, the passenger's passport number (or entry permit number) and address in the Republic of China (Taiwan). The passenger also needs to file bill of lading, passport or entry permit, aircraft or steamer ticket or certificate of arrival and identity card when the authorized person is not a Customs broker. Moreover, it is necessary for the passenger to submit the following documents issued by other government authorities:

(1)Certificates of living abroad (such as the order appointing someone to work abroad issued by private company or government agency, certificate of studying abroad or immigrating to other country) when bringing in used personal belongings.
(2) If the total value of unaccompanied baggage is in excess of US$20,000, an import permit issued by the Bureau of Foreign Trade, Ministry of Economic Affairs (No.1 Hukou Street, Taipei ,Taiwan, Phone: 886-2-23510271) is needed at the port of entry.

6. Q: Can all goods be declared as unaccompanied baggage and brought in by inbound passenger?
A: Only the nature, quantity, and value of unaccompanied baggage to be considered reasonable for personal and household use are allowed to be brought in. For the details on quantity limits, please refer to “Quantity Limit for Personal Use of Agricultural, Animal, aquatic product, Alcoholic Beverage and Cigarettes Carried by Inbound Passengers”, “Quantity Limit for Personal Use of Mainland China Products Carried by Inbound Passengers”, “Quantity Limit for Personal Use of Medications Carried by Inbound Passengers or the Crew of Ships and Aircraft”and Quantity Limit for Personal Use of Environmental Medications Carried by Inbound Passengers or the Crew of Ships and Aircraft.

7. Q: Is there any limit regarding the customs value of the dutiable articles in the unaccompanied baggage?
A: Dutiable articles in accompanied or unaccompanied baggage may be passed on payment of duty, provided the total customs value does not exceed US$20,000 for each passenger. The total value of samples, machine parts and accessories, industrial and other raw materials, instruments, apparatus, hand tools, etc. should not exceed US$20,000 for dutiable articles in each case. Forbidden articles are not allowed.

8. Q: Is it necessary for the Customs to examine the unaccompanied baggage?
A: According to the prevailing regulations, each import entry of unaccompanied baggage is subject to examination by the Customs. For those imported by containers, unstuffing and warehousing in conjunction with representatives from other government authorities concerned will be necessary.

9. Q: Which tariff number and tariff rate will be applied to dutiable articles in unaccompanied baggage?
A: (1) Personal effects, carried by passengers for their own use, within the scope to be defined by the Ministry of Finance, are dutiable at the rate 5% according to the 5th general rule of the Customs Import Tariff.
    (2) Other unaccompanied baggage is subject to the rate of duty set forth in the Customs Import Tariff.

10. Q: If dutiable samples , articles for scientific research , articles for experiment , articles for exhibition, costumes and paraphernalia of entertainment troupes, cinema photographic equipment and supplies for making movie and television films, instruments and tools needed for installation and repair of machines, containers used for importing cargoes, finished products imported for repair and maintenance, and other articles approved by the Ministry of Finance are expected to be re-exported abroad within six months from the date of importation or within the time limit authorized by the Ministry of Finance, how can the passenger apply for exemption of duty according to Article 52 of Customs Act?
A: As long as the unaccompanied baggage of the inbound passenger falls within the scope of Article 52 of Customs Act and is not listed as restricted or prohibited, there will be no limit on the value and quantity of what the passenger is going to bring in; besides, import permit is not required.

     The aforementioned articles can be released after providing a cash deposit or a letter of guarantee issued by a financial institution as security for the payment of the Customs duty. If the articles are re-exported within six months or before the date to be fixed by the Ministry of Finance, the cash deposit shall be refunded or the financial institution shall be released from the suretyship; whereas, if the articles are not re-exported after the expiry of the time limit, the import duty leviable thereon shall be offset by the cash deposit or be paid up by the guaranteeing financial institution on behalf of the duty-payer.

      ◆ If the value of the article does not exceed the limit of exemption from licensing requirement, only the amount of duty shall be offset or paid.

      ◆ If the value of the article exceeds the limit of exemption from licensing requirement, both the amount of duty and the value of the article shall be offset or paid. However, in the case where an import permit has been granted, only the amount of duty shall be offset or paid.

11. Q: Is there any necessity for the passenger to submit a written consent issued by the owner of copyright when the copyrighted publications are brought in as unaccompanied baggage?
A: The import of reproduction of copyrighted publications is subject to submission of a written consent issued by the owner in accordance with Article 87-1 of Copyright Act. However, if the reproduction of copyrighted publications forms a part of the passenger's baggage, one copy of any kind of copyrighted publications is permitted to be brought in without the consent of the owner of copyright.

12. Q: Shall I apply for a certificate of commodity tax after the payment of commodity tax (if any) on my unaccompanied baggage?
A: You can decide it on your own.

13. Q: Can commodity inspection be waived for the unaccompanied baggage with items subject to such inspection?
A: When unaccompanied baggage contains items which are subject to commodity inspection, a written release notice issued by the Bureau of Standards, Metrology and Inspection or its branch office is required for verification by the Customs.

14. Q: Can commodity inspection be waived for items which are for personal use?
A: Unaccompanied baggage subject to commodity inspection may be exempted from such inspection, with the exception of explosion proof motors and steel rope, if the value of such baggage is under US$1,000, and the purpose is for personal use, commercial sample or for research and development. And in such case, you have to produce to the Customs a letter of commitment to ensure the truth of your declaration.

15. Q: Is there any special restriction imposed on unaccompanied baggage?
A:(1) Passengers who have previous offense record and travel frequently in and out of this country (2 trips or more within a period of 30 days, or 6 trips or more within a period of 6 months), or who is paid for carrying goods may be subjected to more stringent customs inspection and, if necessary, allowed only half of the stipulated quantity and value limits.
   (2) Personal effects and daily necessities used during the trip may be brought in duty-free by transit passengers, but their other belongings are liable to the same treatment as specified in the preceding paragraph.

16. Q: How to prevent unaccompanied baggage from being lost or damaged?
A: (1) Bring your valuables along with you, if practicable. In case you have to deliver them in unaccompanied baggage, make sure it is firmly packed and well locked.
    (2) If you are not able to attend the goods examination in person, you should make your agency take good care of this matter during the course of Customs clearance.

17. Q: How to avoid a prolonged Customs clearance?
A: (1) Avoid lodging your declaration form just before the close time of the Customs office because you are not likely to complete Customs formalities before the office closes. Leave some time margin for the need of goods examination and duty payment.
    (2)Try to obtain the necessary documents prior to the lodgment of your unaccompanied baggage declaration. The items listed below require an import license or authorization from the relevant controlling authority for their entry into the Republic of China:

         ◆Articles in excess of the quantity or value limits

                  Bureau of Foreign Trade

         ◆Living animals of endangered species or their by-products

                  Council of Agriculture

         ◆Toy weapons, swords, guns, and the like

                  Police Department

         ◆Apparatus with the usage of high-frequency, low-frequency, ultra short wave, micro wave and the like

                  Posts and Telecommunications Department

18. Q: Can passengers or their agents refuse if the unaccompanied baggage are to be detained or sampled?
A: No unaccompanied baggage can be sampled or detained otherwise than by the Customs officials with an official receipt or by the prosecutors with a searching order.

19. Q: What are the general procedures of importing a used vehicle by individuals?
A: (1) Apply for an import permit from the Bureau of Foreign Trade.
    (2) Attend to Customs clearance and pay all required duties, taxes and fees at the entry port.
    (3) Have the vehicle tested at the Bureau of Air Quality Protection and Noise Control of the EPA of the Executive Yuan.
    (4) Obtain a license at the vehicle registration authority in the applicant's household administrative district.
    (5) Please refer to Customs Valuation for the calculation of Customs value, duties and illustration of a self-use small car.


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