Taiwan customs rules & duty-free allowances

Last reviewed July 2, 2026·Official source

Taiwan's biggest customs risk is the dual cash-declaration threshold: travelers often miss the TWD 100,000 (≈USD 3,100) limit and face confiscation. Also, e-cigarettes and heated tobacco products are completely banned since 2023.

Duty-free allowances

Alcohol
1.0 L
1 liter of spirits (over 22% ABV) OR 2 liters of wine/beer (under 22% ABV). Must be 18+. Duty-free value limit: TWD 20,000 (≈USD 620) total for all goods including alcohol.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
Declare any currency, traveler's checks, or negotiable instruments exceeding TWD 100,000 (≈USD 3,100) OR USD 10,000, whichever is lower. Use the red channel with a Customs Declaration Form.
Goods duty-free
$620
Duty-free allowance for personal goods and gifts up to TWD 20,000 (≈USD 620). Items above this value are subject to duty (rates vary by item, typically 5-20%).

Prohibited — banned from import

  • Narcotics and illegal drugs (including marijuana, even for medical use without prior approval)
  • Counterfeit goods and pirated materials
  • Firearms, ammunition, and explosives (including toy replicas that resemble real weapons)
  • Endangered species products (e.g., ivory, rhino horn, tiger parts) under CITES
  • Pornographic materials (including digital files on devices)
  • Radioactive materials and hazardous waste
  • E-cigarettes and heated tobacco products (banned since 2023)

Restricted — allowed with a permit or declaration

  • Medications containing pseudoephedrine or codeine (require a permit from the Food and Drug Administration)
  • Drones (must be registered with the Civil Aeronautics Administration; import requires approval)
  • Satellite phones and encrypted communication devices (require a license from the National Communications Commission)
  • Plants and plant products (require a phytosanitary certificate and quarantine inspection)
  • Pets (cats and dogs) require a rabies vaccination certificate, microchip, and import permit from the Bureau of Animal and Plant Health Inspection and Quarantine

Arriving: red vs green channel

All arriving passengers must complete a Customs Declaration Form (available on the plane or at the airport). Use the green channel if you have nothing to declare and no restricted items; use the red channel if you have goods exceeding the allowance, cash over the threshold, or any restricted/prohibited items. Officers may randomly inspect luggage.

Tax-free shopping & VAT refunds

Tourists can claim a 5% VAT refund on purchases over TWD 2,000 (≈USD 62) at participating stores with the 'TRS' logo. Claim at the airport's TRS counter before check-in, with receipts, passport, and goods.

Bringing medication

Personal medications in reasonable quantities (up to 30 days) are allowed without a prescription. For controlled substances (e.g., sleeping pills, strong painkillers), bring a doctor's prescription and a letter explaining the condition. Medications containing pseudoephedrine or codeine require a permit from the Food and Drug Administration.

Food, plants & animal products

All food, plants, seeds, and animal products must be declared. Banned items include fresh fruits, vegetables, meat, poultry, eggs, and soil. Processed and packaged foods (e.g., canned goods, snacks) are generally allowed if declared. Failure to declare can result in fines up to TWD 150,000 (≈USD 4,650).

Rules worth knowing

Cash declaration threshold is dual

You must declare any currency or negotiable instruments exceeding TWD 100,000 (≈USD 3,100) OR USD 10,000, whichever is lower. Many travelers miss the TWD threshold and face confiscation.

Tobacco allowance is per person, not per family

Each adult traveler gets their own tobacco allowance (200 cigarettes OR 50 cigars OR 250g tobacco). You cannot pool allowances with family members.

Duty-free goods must be for personal use

All duty-free items must be for personal use only. If customs suspects commercial intent (e.g., multiple identical items), they may seize goods and impose fines.

Frequently asked questions

If you stay airside (do not pass immigration), you do not go through customs. If you enter Taiwan (e.g., for a layover over 12 hours or to collect luggage), you must clear customs and follow all rules.
No. Taiwan banned the import, sale, and use of e-cigarettes and heated tobacco products in 2023. Bringing them in is illegal and can result in fines up to TWD 50,000 (≈USD 1,550) per device.
No. Marijuana is illegal in Taiwan for any purpose, including medical. Even with a foreign prescription, it is treated as a narcotic. Possession can lead to arrest and imprisonment.
Fill out the Customs Declaration Form (available on the plane or at the airport) and proceed to the red channel. Hand the form to an officer. You must declare the exact amount and source. Failure to declare can result in confiscation of the excess amount.
Yes, if the total value of your goods exceeds TWD 20,000 (≈USD 620). The duty rate on electronics is typically 5-10% of the value above the allowance. Declare it in the red channel.
No. Fresh durian is prohibited because of its strong odor and potential to attract pests. Processed durian products (e.g., freeze-dried, candied) are allowed if declared and in sealed packaging.
Yes, as long as the total value of all goods (including gifts) does not exceed TWD 20,000. If it does, you must declare and pay duty on the excess. Gifts are not exempt from the allowance.

Official source

Taiwan Customs Administration, Ministry of Finance

For guidance only. Customs allowances and prohibited-item lists change without notice — always confirm with Taiwan Customs Administration, Ministry of Finance before travelling.