The Ministry of Finance （MOF）, taking into comprehensive consideration factors such as the Consumer Price Index, national income, international price levels, and global trends, has amended Article 11 of the Regulations Governing the Declaration, Inspection, Duty and Release of Personal Luggage or Goods of Inward Passengers. Effective 26 June 2024, the duty－free allowance for inward passengers’ personal and household effects has been raised from NT＄20,000 to NT＄35,000. Furthermore, in response to the surge in outbound travel and growing consumer demand in the post－pandemic period, the MOF has amended Article 11 and the Attachment to Article 4 of the Regulations. Effective 25 January 2025, the duty－free limit for liquor products carried by inward passengers for personal use has been increased from 1 liter to 1.5 liters.
Customs Administration of the MOF explained that inward passengers whose personal and household effects exceed the duty－free allowance of NT＄35,000 must voluntarily proceed to the Red Channel for declaration. Passengers carrying commercial goods intended for sale must also proceed to the Red Channel and complete import clearance procedures under the name of a company, as such goods do not fall within the scope of personal－use items.
In addition, inward passengers aged 18 or over are allowed to carry up to 1.5 liters of liquor products （regardless of the number of bottles） for personal use and be exempt from duty when entering Taiwan via the Green Channel. Passengers carrying liquor in excess of the duty－free allowance must proceed to the Red Channel for declaration. Within the maximum limit of 5 liters （regardless of the number of bottles, but limited  to 1 liter for liquor originating from Mainland China which is not open for import）, passengers may apply for duty－payment release for the portion exceeding the duty－free allowance. If the liquor carried exceeds the maximum limit, an alcohol importer business license must be submitted to Customs for import declaration, or the excess portion must be either returned or abandoned by the passenger with written declaration. Failure to declare liquor exceeding the duty－free allowance will result in confiscation and fines pursuant to Paragraph 4, Article 45 of the Tobacco and Alcohol Administration Act.
Customs Administration further noted that increasing the duty－free allowance for inward passengers’ personal and household effects will reduce the number of passengers required to declare at the Red Channel, thereby expediting clearance procedures and better meeting public needs. To assist the public in understanding the amended regulations and relevant requirements, information on customs clearance for passengers and contact details for field customs offices has been posted on the Customs Administration website （https://web.customs.gov.tw） under the “Travelers” section.

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