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Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers - Article 9

Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers｜第 9 條｜關務｜Regulation｜In Force

第 二 章｜財政部｜v1.0

Effective Date: 2026-02-01｜Last Amended: 2026-01-30

Content

Inward passengers carrying cargo other than luggage or goods for home and personal use and importing such cargo under the name of a manufacturing establishment, are required to process customs declaration matters through the import declaration form provided in Article 17 of the Customs Act. Inward passengers may pre-declare luggage before entry if luggage carried contains valuable goods or bonded goods, such as sample goods, machinery spare parts, equipment, raw materials, tools, material and supplies for bonded factories, business establishments in technology industrial parks, science parks, and agricultural technology parks.

Related Regulations - Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers

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