Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers｜第 10 條｜關務｜Regulation｜In Force
第 二 章｜財政部｜v1.0
Effective Date: 2026-02-01｜Last Amended: 2026-01-30
The personal luggage or goods accompanying passengers should be inspected at the harbor or airport station where the passenger is entering the country. In the event that the luggage cannot be inspected and released on site, the passenger is obliged to declare such items on the ROC customs declaration form. Thereafter, Customs should seal said luggage and put it in the customs warehouse or the bonded warehouse which is located within the control area of an international airport terminal and exclusively made for storage of passengers' luggage for temporary storage until such time within a month of the next day of the day of entry as the passenger personally or through an authorized representative, presents the customs receipt or the bonded warehouse operator receipt and passport, visa, or Alien Resident Certificate of the passenger, and after the passenger pays the pertinent duties and processes customs clearance or processes the withdrawal and return of such luggage. The one-month period may, upon application, be extended for one more month when necessary. In the event that the aforementioned customs clearance or luggage withdrawal and return procedure is processed through an authorized representative, the representative is obliged to present his/her personal identification papers and the passenger's power of attorney document. Where the luggage and goods provided in Paragraph 1 are classified as goods subject to the provisions of Paragraph 1, Article 14 of the Money Laundering Control Act, the inward passenger or outward passenger should fill out the “Report of Inward/Outward Passengers or Crew Members Carrying Money Laundering Controlled Items” based on Paragraph 1, Article 4 of the Anti-Money Laundering Regulations for Cross-border Declaration and Reporting, or make declarations through the Customs online processing system, and present it to Customs for approval, and the passenger has to personally processes the withdrawal and return of such luggage.