The following items may be imported by persons over 20 years of age without incurring customs duty:

• 200 cigarettes or 25 cigars or 454g of tobacco.
• One bottle (not more than 1l) of alcoholic beverage.
• Reasonable quantities of perfume.
• Other goods for personal use up to the value of NT$20,000 (NT$10,000 for passengers under 20 years of age).

Note: All baggage must be itemised and declared in writing.

Narcotics, arms, ammunition, gambling articles, non-canned meat products, fresh fruit and toy pistols. Publications promoting communism are prohibited, as are items originating in Albania, Bulgaria, Cambodia, China (PR), Cuba, Korea (Dem Rep), Laos, Romania, Vietnam and members of the CIS.