Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers｜第 5 條｜關務｜Regulation｜In Force
第 二 章｜財政部｜v1.0
Effective Date: 2026-02-01｜Last Amended: 2026-01-30
Inward passengers are not required to present a permit for such luggage or goods carried into the country pursuant to the range and limitations herein provided. Luggage and goods are subject to the customs inspection, duty levy, and release procedures, as herein provided. Inward passengers carrying sample goods, machinery spare parts, raw materials, material and supplies, equipment, and tools, providing that value of such goods is under the limit herein provided, such goods shall be regarded as luggage and thus, no importation permit shall be required during the duty levy and customs clearance processing. Where the luggage and goods provided in the foregoing two paragraphs are classified as a single personal luggage for personal use or compliant with the provisions of Article 52 of the Customs Act and allowed for importation, the value of which is not restricted in the related restrictions herein provided, and such luggage or goods may be imported without importation permit. Where the luggage and goods provided in Paragraph 1 and Paragraph 2 are classified as goods subject to inspection, epidemic control items, or other importation restrictions, unless otherwise provided in other specific regulations, such goods shall be processed pursuant to the provisions of governing laws and regulations.