In addition to the items already exempted from duties pursuant to the Customs Act and General Rules of the Customs Import Tariff, inward passengers carrying luggage or goods for home and personal use into the country are likewise entitled to a duty-free allowance on the following items:
1. One liter of liquor product, 1 liter (regardless of the quantity of bottles), and such privilege is limited to passengers, ages 18 and above.
2. 200 pieces of cigarettes, 25 pieces of cigars or a pound of tobacco, and such privilege is limited to passengers, ages 20 and above.
3. All luggage or goods not placed under control importation, other than those stated in the preceding two subparagraphs, under the possession of the passenger during his/her stay in another country, and such items have been used and are in rational quantities and types, moreover, the duty paid price of each item is less than Ten Thousand NT Dollars, such items may be imported duty-free following customs examination and approval.
Passengers carrying luggage or goods for personal or home use (except for control goods and tobacco or liquor products) outside the allowed duty-free items, and the total duty paid price value of which is under Twenty Thousand NT Dollars, such items are likewise duty exempt. However, this provision is not applicable where it is apparent that passenger is carrying goods for business or commercial use, or frequently travels in and out of the country and has prior customs violation record.
The term "frequently travels in and out of the country" stated in the foregoing paragraph refers to a departure and entry record of at least twice within a period of thirty days or at least six times within a period of six months.

Where the personal luggage or goods of inward passengers exceed the regulated limits of the foregoing provision, the customs tariff shall be levied on the excess portion of such luggage, pursuant to the duty rates provided in the Customs Import Tariff Regulations. However, the tariff rate for goods qualifying as odds and ends for personal or home use shall be based on the rate schedule provided in Article 5, General Rules of the Customs Import Tariff.
The tariff payment period of the foregoing customs tariff is 14 days from the day following the delivery of the customs tariff levy notice. Where duty-payer fails to pay tariff duties within such deadline, the provisions of Article 74 of the Customs Act shall be applied.

The duty paid price of dutiable luggage or goods should be determined pursuant to the provisions stated in Article 29 to Article 36 of the Customs Act.
Where duty paid price is determined pursuant to the provisions of Article 35 of the Customs Act, the customs should assess price based on the pricing information of the following:
1. The rational price information compiled by the Customs Administration, MOF,
2. Price rationally calculated based on domestic market prices, and
3. The reference price presented by the duty-payer.

The maximum limit for the dutiable goods contained in the personal accompanied and unaccompanied luggage or cargo brought by inward passengers into the country is Twenty Thousand US Dollars per person as per duty paid price.
Where the aforementioned luggage or goods are sample goods, machinery spare parts, raw materials, material and supplies, equipment or tools, total value should not exceed the maximum limit stipulated for import goods exempted from the importation permit requirement, as provided in Article 9 Paragraph 1 subparagraph 3 of the Cargo Importation Administration Regulations. However, such luggage or cargo should not contain goods under control importation.

Under one of the following circumstances, the customs should inspect the value and quantity of the luggage or goods of inward passengers and process relax clearance pursuant to the supporting documents presented. Where two or more of the following circumstances is noted, the passenger should choose which privilege should be applied; no double privilege shall be provided.
1. An overseas Chinese together with family is returning to take up permanent residence in ROC. Upon due certification of the Overseas Chinese Affairs Commission, no maximum limit shall be applied on the value of dutiable personal luggage or goods.
2. Passenger is taking up residence in ROC for at least one year: Upon verification of the supporting documents presented, a rule relaxation shall be applied to the value and quantity of personal luggage or goods, as provided in Article 4 and Article 14; however, the maximum additional allowance granted should not exceed 50%.
3. Representatives of friendly nation governments, heads of governments, academic experts or government and non-government organizations attending a meeting or visiting the nation under the invitation of the government: Upon verification of the supporting documents presented, a rule relaxation shall be applied to the value and quantity of personal luggage or goods, as provided in Article 4 and Article 14; however, the maximum additional allowance granted should not exceed 50%. Where such passengers are entering the country without government invitation, passengers should present the supporting documents issued by the respective proper authorities.

The limits of the luggage or goods carried by inward passengers are as follows:
1. It is clearly evident that passenger is bringing goods for business or commercial reasons, or frequently travels in and out of the country and has prior customs violation record. The value and quantity of personal luggage or goods should be reduced by half during assessment, as provided in Article 4 and Article 14.
2. Transit passengers entering the country: Except for the clothes, accessories, make up and cosmetics, and other items for daily living needs needed during the trip, all personal luggage or goods of passenger should be cleared after duty payment as provided in the foregoing subparagraph.
3. The customs value of dutiable personal luggage (or goods) brought into the country by the service crew on board of transport is limited to five thousand NT Dollars per person for each trip. The types of goods should be among the items not restricted for importation. Where the luggage of the member of crew exceed the allowed limit or where items appear to have been broken up into parts to be carried, the customs may refuse the importation of all the dutiable luggage (or goods) and reship the goods out of the country. As for the duty-free items allowance of the service crew, each person is entitled to carry a small quantity of permitted items for personal use and five packs of cigarettes (20 pieces per pack) or half a pound of tobacco, or 20 pieces of cigars.

Where the personal luggage or goods of inward passengers exceeds the limits set in Article 4, Article 14, Article 15, or Article 16, passenger is obliged to submit an importation permit for examination, or process the return of such excess portion, or declare the abandonment in writing in within 45 days from the day following passenger's date of entry. Where passenger fails to submit an importation permit for examination, or process the return of the excess portion, or declare the abandonment before the deadline, the provisions of Article 96 of the Customs Act shall be applied.