Most personal belongings are duty-free, but stereo sets, TVs, and video recorders must be declared. Each person may bring into the ROC, duty free, one liter of alcoholic beverages, 25 cigars, 200 cigarettes, or one pound of other tobacco products.

A written declaration is required when bringing dutiable articles into the ROC. Duty is charged on gold in excess of 62.5 grams in weight. No more than NT$40,000 in cash may be brought into the country by each passenger, and undeclared sums in excess of this amount will be confiscated.

Incoming passengers who want to bring in more than NT$40,000 in cash should apply, prior to entry, for a permit from the Ministry of Finance.

The following articles are prohibited from entry; there are severe penalties for their importation, use, possession, or sale:

1. Counterfeit currency or forging equipment
2. Gambling apparatus or foreign lottery tickets Obscene or indecent materials
3. Publications propagating Communism or originating in the few nations or areas still under Communist control
4. Firearms or weapons of any kind (including air guns) and ammunition
5. Drugs or narcotics of a non-prescription and non-medical nature (including marijuana Toy guns)
6. Articles infringing on the patents, designs, trade marks, or copyrights of another person
7. Animals and pets

DEPARTURE

An airport departure tax of NT$300 is charged. Except in the following cases, completion of the Outbound Passenger's Declaration form is optional. Outbound passengers must declare to Customs in writing when:

1. Carrying foreign currencies, New Taiwan dollar notes, or gold or silver ornaments in excess of allowed amounts
2. Carrying gold and/or silver ornaments and, when leaving the country within six months of arrival, the unused portion of foreign currencies which were declared to Customs on entry
3. Carrying commercial samples and/or dutiable items (camera, tape recorder, calculator, etc.) intended to be brought back duty-free in the future
4. Carrying computer media including magnetic tapes, diskettes, punch cards, tapes, etc.

Passengers who do not make a declaration to Customs and are found, on their departure from the ROC, to be carrying gold, silver, New Taiwan dollar notes, and/or foreign currencies in excess of the designated limits, shall have the excess amount confiscated and may be subject to punishment by law. The designated limits on gold and/or silver ornaments and currency which a passenger is allowed to carry on his departure from the ROC are as follows:

Up to 62.5 grams (or two market taels) of gold ornaments or coins; up to 625 grams (or 20 market taels) of silver ornaments or coins; up to US$5,000 in notes or the equivalent in foreign currencies; up to NT$40,000 in notes and 20 coins (of the types in circulation ) of New Taiwan dollar notes.

Articles that may not be taken out of the country include unauthorized reprints or copies of books, records, videotapes, and so on; genuine Chinese antiques, ancient coins, and paintings; and items prohibited from entry, such as firearms, drugs, counterfeit currency, and contraband.

For further information about Customs matters, contact the Inspectorate General of Customs, 85 Hsinsheng S. Rd., Sec. 1, Taipei. Tel: (02)741-3181