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GOODS ACROSS BORDERS

DUTY-FREE ALLOWANCES

🇹🇼 Taiwan

REGIONASIA PACIFIC
CUSTOMS AUTHORITYCustoms Administration, Ministry of Finance (財政部關務署)
VAT RATE5%

ALCOHOL

1.5 L

CIGARETTES

200

200 cigarettes, or 25 cigars, or 1 lb of cut tobacco

GOODS VALUE

≈ US$2000

Checked against Customs Administration, Ministry of Finance (財政部關務署) on 2026-09-06 View source →

Duty-Free Allowances

CategoryAllowance
Alcohol1.5 L
Cigarettes200200 cigarettes, or 25 cigars, or 1 lb of cut tobacco
Personal goods value≈ US$2000

Travellers entering Taiwan may import duty-free: 1.5 L of alcohol in total per person (20+); 200 cigarettes or 25 cigars or 1 pound of cut tobacco per person (20+). Unaccompanied personal effects and gifts valued up to NTD 20,000 (approximately USD 650) are duty-free. Personal goods carried in baggage with total value up to USD 2,000 may qualify for simplified duty-free entry for returning residents. Goods above these limits are subject to customs duties and business tax.

What the official page says
※ 自112年1月1日起, 攜帶菸酒產品入境,酒類限年滿18歲旅客攜帶;菸品限年滿20歲旅客攜帶。
酒類 總量1.5公升
菸類 (1)捲菸200支,或 (2)雪茄25支,或 (3)菸絲1磅,或 (4)經衛生福利部核定通過健康風險評估審查之指定菸品(加熱菸)200支
※未開放進口之 大陸地區酒類限量為1公升 ,超逾限量規定者,雖經申報仍不得攜帶入境。
Customs Administration, Ministry of Finance (財政部關務署)

Cash Declaration Threshold

US$10,000DECLARATION REQUIRED ABOVE THIS AMOUNT

Local currency equivalent: TWD

Travelers carrying cash, traveler's cheques, or negotiable instruments above this threshold must declare them at customs on arrival.

Special Notes

  • 01Taiwan operates as a separate customs territory from mainland China — the Republic of China (ROC) customs regime is entirely independent of the People's Republic of China (PRC).
  • 02Business Tax (VAT equivalent — 營業稅) is 5%.
  • 03Taiwan has FTAs with a small number of countries; it is not a member of most major multilateral trade bodies due to its unique political situation but participates in WTO as 'Chinese Taipei'.
  • 04Poppy seeds are a particularly significant risk — Taiwan has jailed travelers for importing food products containing poppy seeds. This is a strict liability offense.
  • 05Taiwan's FDA (Food and Drug Administration) is particularly strict about drug and food safety enforcement.
  • 06Cross-strait trade: trade with mainland China is regulated through specific channels and a list of approved goods. Many items remain restricted.
  • 07Taiwan is a major electronics manufacturing hub (TSMC, Foxconn, ASUS, etc.) — commercial electronics imports face competition policy scrutiny.
  • 08The ManifestNT (eManifest) system is used for air cargo customs declarations.

Does what I'm carrying fit?

This is a fit check, not legal advice — the red channel is always available.

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES45UNIQUE SOURCES645LATEST VERIFICATION2026-08-22MethodologyChangelog