These Regulations are enacted pursuant to Article 11 of the Foreign Exchange Control Act。

The scope, procedure and other matters for compliance in the declaration of carrying foreign currencies by cross-border passengers or service crew of a transportation vehicle (referred to as “passengers” hereunder) shall be governed by these Regulations.

A passenger who carries foreign currencies bearing a total value exceeding the equivalent of US$10,000 in or out of the country on a flight within the same day must make a declaration and registration to the customs.

A passenger who carries foreign currencies bearing a total value exceeding the equivalent of US$10,000 shall make declaration and registration according to the following rules:
1.A person arriving into the country must fill out the “Customs Declaration Form of the Republic of China” and the “Foreign Currency, Renminbi, New Taiwan Dollar, or Securities Registration Form for Passengers or Service Crew Arriving into or Departing from the Country”, and present the forms to the customs authorities for inspection and approval.
2.A person departing from the country must fill out the “Foreign Currency, Renminbi, New Taiwan Dollar, or Securities Registration Form for Passengers or Service Crew Arriving into or Departing from the Country ”, and present the form to the customs authorities for inspection and approval.

The customs shall preserve the original data and related electronic files of the customs declarations and registrations processed pursuant to these Regulations for a minimum period of five years from the next day following the date of declaration and registration.

These Regulations shall be effective on the date of promulgation.