Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers｜第 8 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 inward passenger required to present an ROC customs declaration form to the customs is accompanied by family members, customs declaration of the combined luggage or goods of the family may be declared under one person only; in the event that passenger also has unaccompanied luggage, passenger is obliged to declare the quantity and principal contents of such luggage in the ROC customs declaration form presented during passenger's entry into the county. The unaccompanied luggage or cargo of inward passengers should be imported into the country before entry or within six months from the day of entry. Moreover, passenger should process customs declaration of such luggage or goods after entry, within 15 days from the day following the arrival date of the vessel carrying the unaccompanied luggage. Late customs declaration shall be processed pursuant to the provisions of Article 73 of the Customs Act. Upon the importation of the aforementioned unaccompanied luggage or cargo, the passenger should either personally or authorize an attorney or customs broker to process import declaration matters with the customs. The declaration form should clearly state the name, quantities and value of the luggage contents or goods, as well as state the following items： 1. The date of entry. 2. Passport number, visa number or Alien Resident Certificate number of the passenger. 3. The passenger's address in the country. Where passenger fails to import the aforementioned luggage or goods within the prescribed deadline, where passenger fails to declare such luggage in the ROC customs declaration form presented at the time of entry, or where passenger processes customs declaration of such luggage or goods before entry, the customs clearance procedure for regular import cargoes shall be applied to such luggage. The related duty exemption and certification exemption provisions herein provided shall no longer apply. However, where passenger presents valid reasons for such failure and obtained customs approval for such reasons, this restriction shall not apply.