🇹🇼 Taiwan
ASIA PACIFIC
Customs Administration, Ministry of Finance (財政部關務署)
5%
Duty-Free Allowances
| Category | Allowance |
|---|---|
| Alcohol | 1L |
| Cigarettes | 200 |
| Personal goods value | US$2000 |
| Travelers entering Taiwan may import duty-free: 1L of alcohol per person (20+), 200 cigarettes or 25 cigars or 1 pound (454g) 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 (VAT). | |
Travelers entering Taiwan may import duty-free: 1L of alcohol per person (20+), 200 cigarettes or 25 cigars or 1 pound (454g) 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 (VAT).
Cash Declaration Threshold
US$10,000
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.