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Scope of Allowance for the Customs Clearance of Postal Items

Prohibited items for import

The items mentioned below are the goods prohibited from being imported under the provisions of Article 234 of the Customs Act, and importing any of these items without permission may result in punishment under the relevant laws and regulations.

  • Books, publications, pictures, movies, music records, video works, sculptures or any other items of similar nature that may disturb the constitutional order or be harmful to the public security or social customs
  • Items which may be used to disclose any confidential information of the government or engage in spy activities
  • currencies, bonds and securities whicih are counterfeited, forged or copied

Duty imposition and exemption

Duty-free items

The following postal items are duty-free, and you must pay duties for any goods which exceed the duty-free allowance.

  • Goods with a total value of not more than US$150 which are received by a domestic resident and recognized to be intended for personal use
  • Goods recognized to be used as samples with a dutiable value of not more than US$250
  • Articles which are among the goods imported by a person participating in an exhibition or any other equivalent event for the purpose of handing them out to visitors for free and are recognized to be appropriate for such purpose by the head of the relevant customs office on condition that their value per visitor are not more than US$5

Goods subject to duties

You must pay duties and internal taxes specified by the Customs Act and internal tax-related laws for the following postal items:

  • Goods with a total value of more than US$150 which are received by a domestic resident
  • Goods with a dutiable value exceeding US$250 which are intended for use as samples

Simplified duty tax