Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers｜第 7 條｜關務｜Regulation｜In Force
第 二 章｜財政部｜v1.0
Effective Date: 2026-02-01｜Last Amended: 2026-01-30
Where the items and quantities of goods contained in the luggage of an inward passenger during his/her entry into the country are compliant with the duty-free provisions of Article 11 and the passenger has no other matters to declare, the ROC customs declaration form requirement for inward passengers shall be waived. The passenger may pass through Customs through the green line counter. Inward passengers carrying controlled or restricted luggage or goods into the country under one of the following circumstances are obliged to declare such items on the ROC customs declaration form and submit the form through the red line counter for customs inspection and clearance: 1. Carrying cigarettes, liquor, and other luggage or goods in excess of the duty-free allowance provided in Article 11. 2. Carrying cash in foreign currency or currencies issued by Hong Kong or Macau in an aggregate amount exceeding Ten Thousand US Dollars (USD10,000) equivalent. 3. Carrying any domestic or foreign negotiable or marketable securities with face value in excess of Ten Thousand US Dollars (USD10,000) or its equivalent. 4. Carrying cash in an aggregate amount exceeding One Hundred Thousand NT Dollars (NTD100,000). 5. Carrying gold in an aggregate value exceeding Twenty Thousand US Dollars (USD20,000) or more. 6. Carrying cash in an aggregate amount exceeding Twenty Thousand Renminbi (RMB20,000) or more; moreover, inward passengers should voluntarily seal and deposit all amounts in excess of RMB20,000 with Customs for temporary custody until the exit departure time of passenger. 7. Carrying aquatic, animal, or plant products. 8. Having unaccompanied luggage coming into the country. 9. Carrying articles in an aggregate value exceeding Five Hundred Thousand NT Dollars (NTD500,000) which might be used for the purpose of money laundering. 10. Other matters non-compliant with the duty-free regulations or requiring customs declaration or where inspection before clearance is required by law. The articles which may be used for money laundering referred to in Subparagraph 9 of the preceding paragraph refer to diamonds, precious stones, and platinum articles not for personal use. Where inward passengers are in doubt whether their luggage or goods qualify for the green line clearance, passengers should clear their luggage at the red line counter. Customs are entitled to inspect passengers’ luggage passing through the green line counter or through other customs formalities approved by Customs in accordance with Article 3 at any time Customs deems it necessary. In the event that an inward passenger going through the green line counter fails to voluntarily declare goods before a green line counter customs officer finds it necessary to inspect the passenger's luggage or goods, Customs shall not entertain any customs declaration form from said passenger, unless the said passenger inquires about the necessity of such declaration with the customs officer and, upon determination of such necessity, he or she voluntarily fills out the pertinent customs declaration form. For passengers who pass through the red line counter, Customs shall not accept any form of correction after accepting the declaration and beginning the inspection procedure. Thereafter, should Customs find the passenger luggage to contain dutiable, controlled or restricted goods, or find that passenger violated the customs declaration regulations or evaded inspection, Customs shall process the case pursuant to the Customs Anti-smuggling Act and other related laws.