Red Lane Clearance
Passengers carrying controlled or restricted articles or the articles mentioned below must file a written declaration and pass through the “Goods To Declare” counter (Red Lane).
1. Alcoholic beverage and cigarettes over the quantity of duty exemption (alcoholic beverage 1,000 c.c., 200 cigarettes, or 25 cigars or 1 pound of tobacco).
2. Foreign currency more than US$10,000.
3. New Taiwan Dollar more than NT$100,000.
4. Gold exceeding a total value of US$20,000.
5. Chinese currency more than RMB$20,000. (amount exceeding RMB $20,000 shall be placed in bond for subsequent return abroad)
6. Any aquatic products or animal, plant or any endangered species of wildlife or products thereof.
7. Unaccompanied baggage.
8. Other dutiable articles or things to be declared.
1. Where an inward passenger is in doubt whether luggage or goods carried qualify for the green line counter clearance convenience, passenger should clear luggage at the red line counter.
2.Those who carry the negotiable securities (namely bearer traveler’s checks, other types of checks, promissory notes, drafts, or other forms of negotiable securities through which the bearer may exercise his/her right in the country or any other country, with face value in excess of US$10,000) should make declarations to the Customs.
Green Lane Clearance
Passengers not carrying the articles mentioned above may pass through the “Nothing To Declare” counter (Green Lane) without declaration.
◆ Personal belongings and household articles carried by inbound passengers may be granted duty exemption as follows :
1. Each person, 20 or over in age, may bring in alcoholic beverage 1,000 c.c., plus 200 cigarettes, or 25 cigars or 1 pound of tobacco.
2. Articles (excluding controlled or restricted articles) owned and used by the passenger, and their customs value not exceeding NT$10,000 for each piece (set).
3. Other articles for personal use (not including the articles mentioned above) if their total customs value not exceeding NT$20,000 for each passenger.
◆ Samples carried by inbound passengers may be granted duty exemption if the total customs value not exceeding NT$12,000.
Duty, commodity tax and value added tax shall be imposed on dutiable articles imported in excess of the duty exemption limit.
Value & Quantity Limits
1. 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.
2. The total value of dutiable samples, machine parts and accessories, industrial and other raw materials, instruments, apparatus, hand tools, etc. (excluding controlled articles), shall not exceed US$20,000 per passenger.
3. Import permit is not required for an inbound passenger carrying only one dutiable article of accompanied personal effects which exceeding the prescribed value limit but not belonging to restricted or controlled article.
4. For alcoholic beverage and cigarettes over the quantity limit (alcoholic beverage 5,000 c.c., plus 1,000 cigarettes or 5 pounds of tobacco or 125 cigars), an import permit is required.
5. Passengers who have previous offense record and travel frequently in and out of the country (2 trips or more within a period of 30 days, or 6 trips or more within a period of 6 months), or passengers who are paid for carrying goods may be subject to more stringent customs inspection and, if necessary, allowed only half of the stipulated quantity and value limits.
6. Personal effects and daily necessities for personal use during the trip may be brought in duty-free by transit passengers, but their other personal belongings are liable to the same treatment as specified in the preceding paragraphs.
7. For dutiable articles in excess of the quantity or value limits, even when properly declared, an import permit is required within 2 months following the date of arrival. The passenger may choose to place the exceeding portion in bond for subsequent return abroad within 2 months following the date of arrival, or simply declare in writing to abandon the exceeding portion. When necessary, an extension not exceeding 1 month may be allowed. If none of the above actions has been taken upon expiry of the period, the goods shall be deal with according to Article 96 of the Customs Act.
1. The quantity and main items of unaccompanied baggage must be declared in writing when the passenger arrives. The baggage must arrive within six months following the date of the passenger’s entry.
2. Unaccompanied baggage failing to arrive within the time limit or not having been declared in the Customs declaration form 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.
3. Declaration for articles in baggage must be filed within 15 days following the arrival date of the means of transport, failing which the articles shall be dealt with according to Article 73 of the Customs Act.
4. When the unaccompanied baggage arrives, the passenger or someone authorized by the passenger shall produce passport (or entry permit) and make import declaration.
NEW TAIWAN DOLLAR NOTES, FOREIGN CURRENCIES , CHINESE CURRENCY AND NEGOTIABLE SECURITIES
New Taiwan Dollar Notes
Not more than NT$100,000 in notes can be brought in by each passenger unless a permit from the Central Bank of China (Taiwan) is obtained in advance.
Passengers must declare the amount of foreign currencies in excess of US$10,000 (or its equivalent in other foreign currencies). If not declared, the exceeding amount of foreign currencies shall, upon arrival, be subject to confiscation.
Not more than RMB$20,000 in notes can be brought in by each passenger.The amount in excess of RMB$20,000 shall be declared to the Customs and placed in bond for subsequent return abroad.
Negotiable Securities( namely bearer traveler’s checks, other types of checks, promissory notes, drafts, or other forms of negotiable securities through which the bearer may exercise his/her right in the country or any other country)
Passengers or service crew must declare negotiable securities with face value in excess of US$10,000 or its equivalent. In case of non-declaration or false declaration, a fine in the amount equivalent to the amount not declared or not truthfully declared shall be imposed.
QUANTITY LIMIT ON AGRICULTURAL PRODUCE AND MAINLAND CHINA PRODUCTS
◆ Agricultural produce: 6 kgs (Live animals, plants and their products, as well as fruits, are prohibited. Dogs, cats, rabbits and animal products imported in accordance with the Act for Prevention and Control of Infectious Animal Diseases, or dried/prepared aquatic animals, or live plants and their products imported in accordance with the Plant Protection and Quarantine Act are excluded from such restriction.).
◆ For the items and quantities allowed, please refer to Schedule 2: Quantity Limit for Personal Use of Mainland China Products Carried by Inbound Passengers
Articles listed below shall not be imported:
1. Heroin, morphine, opium, cocaine, cannabis, amphetamine, etc. prescribed in the “Act for the Control of Narcotics” and their derivatives and products.
2. Arms (including shotguns, fishing guns, air guns, etc.), ammunition (including bomb, cartridges and explosives), assault knives and other weapons of war prescribed in the “Act Governing the Control of Guns, Ammunition and Knives”.
3. Any wild animals and endangered species of wildlife or products thereof are not allowed to be imported, unless a permit issued by the Council of Agriculture, Executive Yuan is obtained in advance; if the species is included in the list of CITES, the CITES import permit shall be required for Customs verification.
4. Articles infringing upon the rights of patents, trademarks and copyrights.
5. Fake or spurious currencies or securities, or moulds for printing counterfeit currency.
6. All restricted substances and drugs of non-prescription and non-medicinal nature (including marijuana).
7. Fruits, live animals, plants and their products. Dogs, cats, rabbits and animal products imported in accordance with the Act for Prevention and Control of Infectious Animal Diseases, or dried/prepared aquatic animals, or live plants and their products imported in accordance with the Plant Protection and Quarantine Act are excluded from such restriction.
8. Other articles prohibited by law from importation.
1. Please declare honestly according to the instruction on Customs declaration form.
2. Once the declaration form has been handed over to the Customs officer, no additional declaration will be accepted.
3. Those carrying dutiable articles, controlled or restricted articles without correct declaration shall not be allowed to pass through the Green Lane.
FOR FURTHER INFORMATION
For further information on Customs matters, please contact:
1. Customs Administration
No.13, Tacheng St., Datong District
Taipei City 10341, Taiwan (R.O.C.)
Tel: 886-2-25505500, 25505511, 25505522
2. Taipei Customs
Taiwan Taoyuan International Airport
Taoyuan County 33758, Taiwan (R.O.C.)
Tel: 886-3-3982293, 3982292, 3982298.
(0800) 311006 (toll-free telephone)
Tel: 886-3-3983391, 3983384.
(0800) 016801 (toll-free telephone).
3. Kaohsiung Customs
Kaohsiung International Airport
No.2, Jhonshan 4th Rd., Siaogang District
Kaohsiung City 81252, Taiwan (R.O.C.)
Tel: 886-7-8016511, 8011924
4. Keelung Customs
No.6, Gangsi St., Ren-ai District
Keelung City 20041, Taiwan (R.O.C.)
5. Taichung Customs
No.2, Sec. 3, Jhongci Rd., Wuci Township
Taichung County 43501, Taiwan (R.O.C.)
This guide is for reference only. If there is any revision, please take the latest law as the standard.