Taiwan臺灣

Travellers arriving in Taiwan may bring 1 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. 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).

200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Yes. Cash and equivalent bearer instruments above USD 10000 (TWD) must be declared on arrival.

NTD 2,000 (~USD 200). Taiwan's de minimis threshold for customs duty and business tax (VAT) exemption on imported goods is NTD 2,000 (approximately USD $65–$70). Goods valued at or below NTD 2,000 per shipment are exempt from customs duty and business tax. Goods above this threshold are subject to customs duty (rate varies by HS code) and business tax (5%). Taiwan has been considering adjustments to its de minimis rules in response to the growth in cross-border e-commerce.

Business Tax (similar to VAT) 5% standard. Applied to imports plus customs duty per HSC tariff. Personal-import de minimis TWD 2,000 (~USD 65) below which no duty or business tax.

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Customs Administration, Ministry of Finance (財政部關務署) for your specific medicine.

Gifts are accepted by post but are still subject to Taiwan's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.

A customs declaration filed with Customs Administration, Ministry of Finance (財政部關務署), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

Narcotics and psychotropic substances (severe penalties including the death penalty for trafficking of large quantities); Poppy seeds and opium poppy plant materials (treated as narcotics — travelers have been jailed for importing food containing poppy seeds); Pornographic material. See the full prohibited list on this page.

Firearms and ammunition (strict permit required from National Police Agency); Medicines and pharmaceuticals (Food and Drug Administration (FDA) import permit required for commercial import); Agricultural products including fresh fruit, vegetables, and meat (quarantine inspection required; restrictions on many origins). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

Use the red channel at the airport. Most ports of entry into Taiwan accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Customs Administration, Ministry of Finance (財政部關務署)'s agricultural / biosecurity authority before bringing food.

Vape rules are changing fast worldwide; Taiwan may have specific restrictions, age limits, or outright bans. Verify on the current Customs Administration, Ministry of Finance (財政部關務署) guidance before travel — bans have grown markedly since 2023.

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Taiwan's health authority before travel.

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Taiwan.

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact Customs Administration, Ministry of Finance (財政部關務署) via the contact route on their official site.

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.