The regulations herein are defined pursuant to the provisions of Article 23 Paragraph 2 and Article 49 Paragraph 3 of the Customs Act.

The customs declaration, inspection, duty and release of the personal accompanied luggage or goods and the unaccompanied luggage or cargo of inward passengers are determined pursuant to the provisions herein provided.
The term "unaccompanied luggage or cargo" provided in the foregoing refers to luggage that do not arrive in the same aircraft or ship as the inward passengers.

For the purpose of simplifying and expediting the inspection of the accompanied luggage of inward passengers, luggage of inward passengers may be subject to dual channel red/green line or other clearance formalities approved by the Customs upon the actual requirement of circumstances.

The duty-free privilege for inward passengers is limited to goods carried in for personal or household use only.
Details of the items and allowed quantities of agricultural products, cigarette and alcohol, products made in China, medicine for personal use, environmental pesticides and veterinary drugs carried by inward passengers are listed in the attached reference table.

• Attachment.pdf