Free import by persons over 20 years of age of:
1. 200 cigarettes or 25 cigars or 1 pound of tobacco;
2. one bottle (not exceeding 1 liter) of alcoholic liquor;
3. a reasonable quantity of perfume;
4. Goods imported for non-commercial purposes up to a value of TWD 20,000.- (persons under 20 years TWD 10,000.-) if passenger is not frequently visiting Chinese Taipei.

Prohibited:
1. narcotics and gambling articles, toy pistols;
2. live animals, except cats and dogs;
3. animal products, except dried and processed marine products;
4. living plants, fresh plant products and fresh fruits;
5. e-cigarettes.
Special regulations apply for import of gold and silver.
Declaration upon arrival required for import of all animals, plants or their products into Chinese Taipei.

Allowed:
Local currency (New Taiwan Dollar-TWD): up to TWD 60,000.-;
Chinese currency: up to CNY 20,000.-;
Foreign currency: up to USD 10,000.-, or its equivalent;
Bearer traveler’s checks, other types of checks, promissory notes, drafts, or other forms of negotiable instruments up to the value of USD 10,000.-.
Higher amounts must be declared upon arrival.