2026 Quick Reference Guide to Personal-Use Import Exemption Quantity Limits
Personal-use imports that remain within the applicable quantity limits may receive expedited clearance under exemptions from inspection, import permits or BSMI commodity inspection. Examples include food up to 6 kg and US$1,000; supplements up to 12 bottles per type (36 bottles total); contact lenses up to 60 lenses per prescription; medical masks up to 250 pieces; tires up to 5; and toys up to 5 items. Exceeding a limit does not result in an automatic penalty, but the exemption no longer applies and formal inspection or permit procedures must be completed. Items requiring inspection must go through formal customs clearance: if the tariff line requires animal or plant quarantine (B01) or TFDA import inspection (F01), the simplified clearance used by air express and sea express does not apply — formal clearance is required, and goods already held in an express warehouse must first be transferred to a general warehouse.
📋 All quantities are subject to the latest announcements by the competent authorities. This page is compiled from official legal sources for preliminary assessment only and does not supersede customs determinations in individual cases.
First Understand the 3 General Principles
Principle 1 | NT$2,000 Tax Exemption, 6 Times per Half-YearCustoms Administration, MOF
Courier and postal shipments with a customs value of NT$2,000 or less are exempt from customs duty, commodity tax and business tax. However, this exemption is limited to 6 times for the same person during each half-year period (1/1–6/30 and 7/1–12/31); it no longer applies after that limit is exceeded. This is a tax threshold and is separate from the quantity thresholds below. The two must be assessed independently.
Principle 2 | For Personal Use Only, Not for SaleTFDA · BSMI
Exemptions from inspection or import permits apply only to personal use, samples, exhibitions, or research and development testing. Selling goods remains unlawful even when the quantity is within the applicable limit. Under Article 47 of the Food Safety and Sanitation Act, violations involving food may be subject to an administrative fine of NT$30,000 to NT$3,000,000. Under the Medical Devices Act, unauthorized importation and sale of medical devices may be punishable by imprisonment for up to 3 years and an additional fine of up to NT$10,000,000.
Principle 3 | Most Exemptions Are Limited to 1 Import of the Same Specification per 6 MonthsBSMI · TFDA
For commodities subject to BSMI inspection that qualify for an exemption under Article 8 of the Regulations Governing Exemption from Inspection of Commodities (商品免驗辦法), as well as most small-quantity medical devices imported for personal use, the same person may import goods of the same specification only 1 time within 6 months. Quantities are calculated per customs declaration; splitting an order into separate shipments does not increase the allowance.
Food and SupplementsFood and Drug Administration, TFDA
| Item | Personal-Use Inspection Exemption Quantity Limit | Notes |
|---|---|---|
| General food products (per item) | Net weight of 6 kg or less and a value not exceeding US$1,000 | Excludes Chinese mitten crabs and beef prohibited from import |
| Rice / peanuts / garlic / dried daylily flowers / dried shiitake mushrooms / tea | Up to 1 kg each | Additional quarantine restrictions apply |
| Canned food | 6 cans each | — |
| Chinese dried goods (dried scallops / dried abalone / edible bird’s nest / shark fin) | Up to 1.2 kg each | — |
| Tablet or capsule supplements (including health foods) | 12 bottles per type (boxes / cans / packets / bags), not exceeding 36 bottles in total | Must be in the original packaging |
| Food containers and utensils (such as ceramic tableware) | US$1,000 or less and 4 items of the same model; or 1 item if the value exceeds US$1,000 | — |
Medicines and Chinese MedicinesMinistry of Health and Welfare · TFDA
| Item | Personal-Use Quantity Limit | Notes |
|---|---|---|
| Western medicines (non-prescription medicines) — carried in person | 12 bottles per type (boxes / cans / tubes / sticks), not exceeding 36 bottles in total | Must be in the original packaging |
| Western medicines (prescription medicines) — without a physician’s certificate | A 2-month supply | — |
| Western medicines (prescription medicines) — with a physician’s prescription | Up to a 6-month supply | — |
| Western medicines (over-the-counter medicines) — postal parcel or courier shipment | 12 bottles per shipment (12 tubes / 1,200 pills in total), 2 times per year | Prior approval must be obtained from the TFDA; controlled drugs may not be mailed |
| Chinese medicinal materials | 1 kg per type, not exceeding 12 types in total | Must be in the original packaging |
| Chinese medicinal preparations | 12 bottles per type (boxes), not exceeding 36 bottles in total | Must be in the original packaging |
| Controlled drugs | Up to a 6-month supply; a physician’s prescription is required | Postal and courier shipments are prohibited |
| High-dose vitamins (pharmaceutical grade) | 2 bottles per type when the required permit documents are incomplete | All remaining quantities must be returned |
CosmeticsFood and Drug Administration, TFDA
| Item | Personal-Use Inspection Exemption Quantity Limit | Notes |
|---|---|---|
| Specific-purpose cosmetics (sunscreen, hair dye, permanent-wave products, antiperspirants, teeth-whitening products, etc.) | Abolished as of 2024-07-01; no current bottle-count cap can be found (may not be resold) | May not be resold or diverted for other use; glass ampoules must first apply for special import approval |
Medical DevicesFood and Drug Administration, TFDA
| Item | Personal-Use Import Permit Exemption Quantity Limit |
|---|---|
| Adhesive bandages | 60 pieces |
| Liquid bandages | 4 tubes (cans / bottles / sticks) |
| Cotton swabs | 200 swabs |
| Condoms | 60 pieces |
| Tampons | 120 pieces |
| Daily disposable contact lenses | 60 lenses per prescription; limited to a single brand and 2 different prescriptions |
| Corrective lenses (spectacles) | 1 pair |
| Medical masks | 250 pieces (enter code DHM99999999208 on the customs declaration) |
| Other medical devices | An approval document must be obtained from the TFDA |
Commodities Subject to BSMI InspectionBureau of Standards, Metrology and Inspection
| Item | Total Value of US$1,000 or Less | Total Value Exceeding US$1,000 |
|---|---|---|
| Tires | Exempt from inspection (not subject to the table’s quantity limits) | 5 tires |
| Light-alloy wheels for automobiles | Exempt from inspection (not subject to the table’s quantity limits) | 5 wheels |
| Toys (general) | Exempt from inspection (not subject to the table’s quantity limits) | 1 item |
| Protective helmets (safety helmets) | Exempt from inspection (not subject to the table’s quantity limits) | 2 helmets |
| Fire-resistant doors for buildings | Exempt from inspection (not subject to the table’s quantity limits) | 3 sets |
| Stationery | Exempt from inspection (not subject to the table’s quantity limits) | 10 items |
| Information technology equipment (laptops / tablets / desktop computers) | Exempt from inspection (not subject to the table’s quantity limits) | 5 items |
| Other personal-use commodities subject to inspection | Exempt from inspection (not subject to the table’s quantity limits) | 2 items |
The inspection exemption code must be entered on the customs declaration (effective from 2019/4/1). For example, the code for information technology equipment is CI000000000010.
Tobacco, Alcohol and CashCustoms Administration, MOF
| Item | Duty-Free / Declaration-Free Quantity for an Inbound Traveller |
|---|---|
| Alcoholic beverages | 1.5 liters duty-free; no more than 5 liters may be carried |
| Cigarettes | 200 cigarettes duty-free (1 carton); no more than 1,000 cigarettes (5 cartons) may be carried |
| Cigars | 25 cigars duty-free |
| Cut tobacco | 1 pound duty-free |
| New Taiwan dollar cash | No declaration required for amounts up to NT$100,000 |
| Foreign currency / renminbi | No declaration required for foreign currency equivalent to USD 10,000 / CNY 20,000 |
For excess quantities of tobacco or alcohol, first determine which quantity range applies. Quantities within the maximum limit may be declared and released after payment of tax; quantities exceeding the maximum limit may not be brought into Taiwan. For cigarettes exceeding the duty-free allowance of 200 cigarettes but remaining within the maximum limit of 1,000 cigarettes (5 cartons), the traveller may use the red channel, make a voluntary declaration and obtain release after paying the applicable taxes. These include tobacco tax of NT$1,590 per thousand cigarettes under Article 7 of the Tobacco and Alcohol Tax Act (菸酒稅法), the tobacco health and welfare surcharge of NT$1,000 per thousand cigarettes under Article 4 of the Tobacco Hazards Prevention Act (菸害防制法), customs duty and business tax. Quantities exceeding the maximum limit may not be carried into Taiwan by a traveller even if declared. The excess must be returned, or imported in a company’s name under Article 17 of the Customs Act (關稅法) by presenting a tobacco and alcohol import business license. If undeclared excess quantities are discovered, Customs will confiscate the excess tobacco or alcohol and impose an additional fine: NT$1,000 per carton of 200 cigarettes and NT$3,000 per pound of cut tobacco, pursuant to Article 45, Paragraph 4 of the Tobacco and Alcohol Administration Act (菸酒管理法).
For complete calculations covering each tobacco and alcohol quantity range, see Duty-Free Tobacco and Alcohol Allowances for Inbound Travellers and Tax Calculations for Excess Quantities
What Happens If You Exceed the Limit?
One point should be made clear: exceeding the quantity limit does not by itself result in an immediate million-dollar fine. It means the goods are no longer eligible for expedited clearance as small-quantity personal-use imports.
If the quantity exceeds the personal-use exemption limit for inspection or import permits, formal inspection, an import permit application or another inspection procedure must be completed. This will substantially increase the time and cost involved. If the required documents cannot be provided, the goods may be required to be returned.
Separate Rules Apply to Goods Manufactured in Mainland China
Mainland Chinese goods that are not otherwise approved for import may be exempt from an import permit if they are industrial products with a CIF landed price of NT$32,000 or less and a quantity not exceeding 24 items per product. For goods that cannot be counted individually, the weight limit is 40 kg. Certain sensitive items are excluded and must still be assessed individually.
Frequently Asked Questions
Official Legal Authorities and Sources
All quantities and statutory provisions on this page are taken from the following official texts and were reverified on 2026-07-28:
- Regulations Governing Exemption from Inspection of Commodities, Article 5
- Regulations Governing Exemption from Inspection of Commodities, Article 8
- Customs Administration: Categories and Quantity Limits for Small-Quantity Medical Devices for Personal Use
- TFDA: Inspection Exemption Rules for Food Products in Tablet or Capsule Form
- TFDA: Rules for Bringing Food into Taiwan
- TFDA: Personal-Use Medicine Import Information
See also the relevant announcements issued by the Bureau of Standards, Metrology and Inspection and the International Trade Administration, Ministry of Economic Affairs. The latest announcements from each competent authority govern the actual requirements.
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