General self-use clothing, tableware and miscellaneous items (not new products) are both tax-free and closed with F.0.C (very small amount of assessment) and electrical products (non-new products & multiple pieces of the same thing or all single but too many) are mostly tax-free (both The tax is less than TND20,000, if it includes a piano, it may take up a lot of tax-free discounts due to its high value, so other electrical appliances should not be too much, because the taxation is subject to the subjective judgment of the customs and cannot be praised, but general officials take it as a principle not to tax (unless there are too many valuable items including designer bags)
The Taipei Customs Bureau found that many travelers who went abroad to study, study or work, when returning home, they checked the items used abroad in the form of "backward baggage" and checked them back to Taiwan. After getting off the plane, they waited in front of the turntable to carry them The luggage may be due to the desire to return home, and neglected to pay attention to the regulations on the notice board next to the shell that the luggage must be filled in the customs declaration form. After receiving the luggage, take the green line to pass the customs and leave, and the luggage will be delivered later. Upon arrival, when the passenger went to the customs to go through customs declaration and withdrawal procedures, he found out that he had not filled out the customs declaration form before, which affected his tax-free rights of NT$20,000 discount. In response to this situation, the Taipei Customs Bureau has asked the airline to print the customs declaration form in the future, and add "If passengers have evacuated (unaccompanied) luggage, please be sure to fill in the Republic of China customs declaration form, and the red line will pass through the customs. So as not to affect personal rights" and other words. And asked the flight attendant to broadcast on the flight to remind passengers to pay attention to this matter.
According to the current regulations, if an inbound passenger has luggage that is not imported by the plane he is boarding, it is commonly known as unaccompanied luggage or evacuated luggage. For such evacuated luggage, he should fill in the "Republic of China Customs Declaration Form ( D/F) "declare the number of pieces and main items to declare and register with the customs, and pass through the "declarable counter" (that is, the red line counter) for customs clearance, so as to facilitate the customs declaration when the luggage arrives.
People must arrive in Taiwan before goods, and the entry time cannot exceed half a year
Documents required for customs declaration upon arrival of goods:
1. Passport with photo page + entry stamp page +
2. Flight number+
3. Photocopy of the front and back of the ID card+
4. Private seal (generally engraved on wood by us)
Evacuate luggage
When passengers enter the country, there are two types of luggage: carry-on luggage and unaccompanied luggage.
.The unaccompanied luggage has been declared in the declaration form of inbound passengers by sea or by air and the place of import, and it is imported within six months from the next day of the passenger's entry, it is called evacuation luggage.
When importing, the passenger shall report to the customs of the place of import for inspection by the passenger himself or by entrusting an agent or a customs broker in accordance with the general cargo import declaration procedures. In addition to filling in the name, quantity and value of the taxable goods in detail, it shall also indicate that the passenger is entering the country. Date, passport or entry certificate number and residential address in China.
If the segregation is imported by another customs area, the customs area that accepts the segregated luggage shall refer to the original inbound passenger declaration form from the customs area where the original passenger entered for the basis of checking the duty-paid value and judging whether it exceeds the duty-free amount. preferential treatment.
The number of pieces and main items of evacuated luggage, if the passenger did not report on the declaration form when he entered the country, or if there is any discrepancy after reporting, his taxable luggage should be returned within 45 days. Those who import within the time limit, except those approved by the customs due to special reasons such as delays in shipping schedules, the customs may sell the goods after the time limit.
Inbound passengers bring imported carry-on and unaccompanied luggage. The total duty-paid value of the taxable part shall not exceed US$10,000 per person, and half of the value shall be halved for minors, which belong to samples, machine parts, instruments, and tools. The total value of raw materials shall not exceed US$10,000. However, prohibited import items and prohibited items shall not be included. If the number and items of evacuated luggage are within the specified range and limit, the import permit will be exempted, and the customs will go through customs inspection and release.
Cars or locomotives for private use are not considered as luggage items. For private imports, regardless of whether they are old or new, an import license should be applied first. Passengers who leave the country without carry-on luggage declare to the customs in the form of ordinary cargo export, and may participate in random inspection.
1. Entry
(1) Red line customs clearance
Inbound passengers who carry luggage that is controlled or restricted from importing, or have the following items to declare, should fill out the "Republic of China Customs Declaration Form" to declare to the customs, and pass through the "declaration desk" (that is, the red line desk):
1. The total value of luggage and items exceeds the tax-free limit of NT$20,000 or the tax-free limit for tobacco and alcohol (200 cigarettes or 25 cigars or 1 pound of shredded tobacco and 1 liter of alcohol. Minors are not allowed to carry).
2. Those who carry foreign currency cash with a total value of more than 10,000 US dollars equivalent.
3. Those who carry NT$60,000 or more.
4. Those who carry gold worth more than 20,000 US dollars.
5. Those who carry more than 20,000 yuan in RMB (the excess part, the inbound passenger should seal it in the customs, and it is allowed to take it out when leaving the country).
6. Those who carry aquatic products or animals, plants and their products.
7. Those with unaccompanied luggage.
8. Carrying bearer traveler's cheques, other cheques, cashier's checks, money orders, or other negotiable securities whose total face value exceeds 10,000 U.S. dollars equivalent (if not declared or falsely declared) , shall be subject to a penalty equivalent to the value of securities that have not been declared or have been falsely declared).
9. There are other items that do not comply with tax exemption regulations or must be declared, or are not exempt from customs clearance according to regulations.
2. The scope and quantity of duty-free items
(1) The duty-free scope of luggage items carried by passengers is limited to those suitable for personal use and household use, and the scope is as follows:
1. 1 liter of alcohol, 200 cigarettes or 25 cigars or 1 pound of shredded tobacco, but only applicable to adult passengers over 20 years old.
2. The duty-paid value of a single piece or a group of used luggage that is not subject to controlled imports and is NT$10,000 or less.
3. Luggage and articles other than those listed in 1 and 2 above (excluding controlled products, tobacco and alcohol), whose total duty-paid value is less than NT$20,000.
(2) Passengers carrying samples are exempt from duty if the duty-paid value is below NT$12,000.
2. Dutiable items
If the total amount of imported carry-on and unaccompanied luggage exceeds the scope and quantity of duty-free items, taxes and duties shall be levied.
(1) Limits and limits of taxable items
1. For inbound passengers carrying imported carry-on and unaccompanied luggage (including samples deemed as luggage, machine parts, raw materials, materials, instruments, tools, etc.), the sum of the duty-paid value of the taxable part shall not exceed US dollars per person 20,000 yuan is the limit.
2. If a single piece of personal luggage carried by an inbound passenger belongs to the category allowed for import, even if it exceeds the above-mentioned limit, it is still exempt from an import permit.
3. The quantity of foreign tobacco and alcohol imported for gift or personal use shall not exceed 5 liters of alcohol, 1,000 cigarettes or 5 pounds of shredded tobacco or 125 cigars. If the quantity exceeds the limit, a copy of the tobacco and alcohol import business license shall be attached.
4. Passengers who obviously carry goods for profit or frequently enter and exit the country (referring to entering and exiting the country more than 2 times within 30 days or entering and leaving the country more than 6 times within half a year) and have a record of violations, the quantity and value of the luggage they carry can be determined according to the Calculated in half.
5. Passengers who enter the country by way of transit, except the clothes for personal use and other daily necessities that are necessary for travel, can be carried tax-free.
6. If the baggage and items carried by inbound passengers exceed the above-mentioned limits and limits, if they have been declared truthfully, they should submit the import permit for inspection within 2 months from the next day of entry or return the part that exceeds the limit or return it. A written declaration of renunciation may be applied for an extension of one month if necessary. Those who fail to submit the import permit or return the shipment or declare their waiver shall be dealt with in accordance with the provisions of Article 96 of the Customs Law.
(2) Unaccompanied baggage items
1. Unaccompanied luggage items should be declared on the "Republic of China Customs Declaration Form" upon entry and the number and main items should be imported within 6 months from the next day of entry.
2. For those who violate the above import deadline or fail to declare that they have evacuation luggage when they enter the country, unless they have justified reasons (such as delays in shipping schedules) and are approved by the customs, their import customs clearance will be handled as general import goods.
3. Luggage and articles should be declared at the customs within 15 days from the day following the day of import of the means of transport carrying the luggage. Those who fail to declare after the limit shall be handled in accordance with the provisions of Article 73 of the Tariff Law.
4. When the passenger's unaccompanied luggage is imported, the passenger himself or an agent or customs broker with a power of attorney shall fill out the import declaration and declare it to the customs.
4. New Taiwan dollar, foreign currency, RMB and securities
1. New Taiwan dollars: The limit for bringing in NT$60,000 is 60,000 yuan. If the NT$ you bring exceeds the limit, you should apply to the Central Bank for approval before entering the country, and you will be allowed to pass with the proof; if the excess is not approved, Not allowed to bring in.
2. Foreign currency: There is no restriction on bringing foreign currency into the country, but if it exceeds the equivalent of 10,000 US dollars, it should be declared to the customs at the time of entry; if it is not declared at the time of entry, the excess should be confiscated.
3. Renminbi: Those who bring more than 20,000 yuan into the country should automatically declare to the customs; the excess will be sealed in the customs and allowed to be taken out when leaving the country. If the declaration is false, the excess part shall be confiscated according to law.
4. Negotiable securities (referring to bearer traveler's checks, other checks, promissory notes, money orders or other securities that can be exercised by the holder in this country or abroad)
Those who bring securities into the country with a total denomination of more than 10,000 U.S. dollars equivalent should declare to the customs. Those who fail to declare in accordance with the regulations or make false declarations shall be subject to a penalty equivalent to the value of the securities that have not been declared or falsely declared.
5. Drugs
1. Passengers are limited to 6 types of self-use drugs. Except for controlled drugs at various levels and protected species that are prohibited from use in announcements, they should be dealt with according to law. 2 bottles (boxes) are limited, and the total should not exceed 6 types.
2. Controlled drugs carried by passengers or service personnel of ships and aircrafts must be certified by hospitals and clinics, limited to those used to treat their own diseases, and the amount of controlled drugs carried by them must not exceed the amount prescribed by the medical certificate.
3. Chinese medicinal materials and Chinese patent medicines: 0.6 kg of each type of Chinese medicinal materials, totaling 12 kinds. There are 12 bottles (boxes) of each type of Chinese patent medicine, but the total number shall not exceed 36 bottles (boxes), and the duty-paid value shall not exceed NT$10,000.
4. Take 12 bottles of vitamin medicines orally (the total amount shall not exceed 1,200). There are 12 bottles of each type of tablet and capsule food, and the total amount shall not exceed 2,400 grains. If the quantity of each type is between 1,200 grains and 2,400 grains, the import procedures shall be submitted to the Department of Health, Executive Yuan.
5. Please refer to the self-use drug limit table (doc file, pdf file) and environmental drug limit table (doc file, pdf file) for the product names and limits of other self-use drugs.
6. Limitation of agricultural, livestock and aquatic products and items in mainland China
1. 6 kg of agricultural, livestock and aquatic products (live animals and their products, live plants and their fresh products, and fresh fruits are prohibited. However, dogs, cats, rabbits, and animal products that meet the regulations on the prevention and control of animal infectious diseases are dried and processed Prepared aquatic products and those complying with the provisions of the Plant Prevention and Quarantine Law are not limited here).
2. For detailed product names and quantities, please refer to the list of product limits in mainland China (doc file, pdf file) and agricultural, livestock and aquatic products, tobacco and alcohol limit tables (doc file, pdf file)
7. Prohibited items
1. Drugs listed in the Drug Hazard Prevention Regulations (such as heroin, morphine, opium, cocaine, marijuana, amphetamine, etc.)
2. Firearms (such as shotguns, air guns, spear guns, etc.), ammunition (such as shells, bullets, bombs, explosives, etc.) and knives listed in the Regulations on the Control of Guns, Ammunition, and Knives.
3. Live wild animals and protected wild animals and plants and their products are not allowed to be imported without the permission of the Agricultural Commission of the Executive Yuan; if they are under the control of CITES, they must submit a CITES permit and report to the customs for inspection. (Washington Convention (Convention on International Trade in Endangered Species of Wild Fauna and Flora, CITES) ..
4. Articles that infringe on patent rights, trademark rights and copyrights.
5. Counterfeit or altered currency, securities, and stamps for printing counterfeit currency.
6. All non-prescription or non-medical controlled items and cosmetics.
7. It is forbidden to carry live animals and their products, live plants and their fresh products, and fresh fruits. However, dogs, cats, rabbits and animal products that meet the regulations on the prevention and control of infectious animal diseases, dried and processed aquatic products, and those that meet the requirements of the Plant Prevention and Quarantine Law are not subject to this limitation. Items
Notice
1. If the inbound and outbound passengers are not sure whether the luggage should be declared or not, please consult the customs officer before customs clearance to avoid violating the laws and regulations.
2. Those who bring into the country audio tapes, video tapes, records, audio-visual discs, computer software, 8cm films, books and periodicals, etc., are limited to one copy of each work.
3. Drugs, firearms, ammunition, protected wild animals and their products are prohibited from being carried into or out of the country. Those found in violation of the regulations will be subject to the "Regulations on the Prevention and Control of Drug Hazards", "Regulations on the Control of Guns, Ammunition, and Knives", and "Wild Animals". Conservation Law, "Customs Anti-smuggling Regulations" and other relevant regulations.
一般自用衣物.餐具 雜物(非新品)既以F.0.C(極少金額核估)另電器產(chǎn)品 （非新品&相同東西多件or皆單一但數(shù)量太多)則大多以免稅結(jié)案(既稅金課徵TND20,000以下 如含鋼琴因價值不菲既有可能佔據(jù)蠻多免稅寬減額故其他電器品不宜太多,因課稅屬海關主觀判定無法贊述但一般官員皆以不課為原則(除非有價品項過多包括名牌包)
臺北關稅局發(fā)現(xiàn)有不少至國外遊學、留學或工作的旅客,返國時將國外使用的物品,以「後送行李」之方式另行托運返臺,下飛機後在轉(zhuǎn)盤前等待隨身攜帶之行李,可能因為歸心似箭,又疏於注意轉(zhuǎn)殼旁告示牌上所標示之後送行李須填報海關申報單之規(guī)定,領取行李後就走緑線檯匆匆通關離去,待日後後送行李運到,旅客至海關辦理報關提領手續(xù)時,才發(fā)現(xiàn)先前未填報海關申報單,影響其新臺幣二萬元寬減額的免稅權(quán)益,若需繳稅更深表不滿,而抱怨連連。臺北關稅局針對這種情形,已洽請航空公司日後印製海關申報單時,加註「旅客如有後送(不隨身)行李者,請務必填報中華民國海關申報單,由紅線檯通關,以免影響個人權(quán)益」等字句。並請空服員於班機上廣播,提醒旅客注意此事。
按現(xiàn)行規(guī)定,入境旅客,如有行李物品不隋其所搭乘之飛機載運進口者,通稱不隨身行李或後送行李,此項後送行李,應於入境時填具「中華民國海關申報單(D/F)」報明件數(shù)及主要品目向海關申報登記,並經(jīng)由「應申報檯」(即紅線檯)通關,以便於行李運抵時報關之用。
人必須比貨物先到臺灣,入境時間不能超過半年
貨到報關需要提供的文件:
1,護照有照片頁+入境章頁+
2.班機航次+
3.身分證正反面影本+
4,私章(一般由我們代刻木頭章)
後送行李
旅客入境,其行李有隨身行李與不隨身行李二種。
.其不隋身行李已在入境旅客申報單內(nèi)報明海運或空運及進口地,且自旅客入境之翌日起六個月內(nèi)進口者,稱後送行李。
進口時,應由旅客本人或以委託晝委託代理人或報關行按一般貨物進口報關手續(xù)向進口地海關報驗,除應詳細填報應稅物品名稱、數(shù)量及價值外,並應註明該旅客入境日期,護照或入境證字號及在華住址。
如後送行由另一關區(qū)進口,受理後送行李之關區(qū)應向原旅客進口地關區(qū)調(diào)閱原入境旅客申報單,供核計完稅價格,判定是否超過免稅額之依據(jù),就免稅部份給予優(yōu)待。
後送行李之件數(shù)及主要品目,如旅客入境時未在申報單上列報或雖經(jīng)列報而有不符情事者,其應稅之行李物品應於四十五日內(nèi)辦理退運,其未在期限內(nèi)進口者,除因船期延誤等特殊理由,經(jīng)海關認可者外,逾期海關得將其貨物變賣。
入境旅客攜帶進口隨身及不隨身行李物品,其中應稅部份之完稅價格總和以不超過每人美幣一萬元為限,未成年人減半,其屬貨樣、機器另件、儀器、工具原物料者總值不得超過美幣一萬元。但不得包括禁止進口物品及違禁品在內(nèi)。後送行李之件數(shù)及品目在規(guī)定之範圍及限額者,免辦輸入許可證,經(jīng)由海關辦理徵、免稅捐驗放。
自用小汽車或機車非屬行李用品,私人進口不論新舊,概應先申請輸入許可證,否則不準進口,並按一般進口貨物報關納稅。出境旅客不隨身行李以普通貨物出口方式報關,並得參加抽驗。
一、 入境
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入境旅客攜帶管制或限制輸入之行李物品,或有下列應申報事項者,應填寫「中華民國海關申報單」向海關申報,並經(jīng)「應申報檯」(即紅線檯)通關:
1,攜帶行李物品總價值逾免稅限額新臺幣2萬元或菸、酒逾免稅限量(捲菸200支或雪茄25支或菸絲1磅、酒1公升。未成年人不準攜帶)。
2,攜帶外幣現(xiàn)鈔總值逾等值美幣1萬元者。
3.攜帶新臺幣逾6萬元者。
4,攜帶黃金價值逾美幣2萬元者。
5,攜帶人民幣逾2萬元者(超過部分,入境旅客應自行封存於海關,出境時準予攜出)。
6·攜帶水產(chǎn)品或動植物及其產(chǎn)品者。
7,有不隨身行李者。
8,攜帶無記名之旅行支票、其他支票、本票、匯票或得由持有人在本國或外國行使權(quán)利之其他有價證券總面額逾等值美幣一萬元者(如未申報或申報不實,科以相當於未申報或申報不實之有價證券價額之罰緩)。
9,有其他不符合免稅規(guī)定或須申報事項或依規(guī)定不得免驗通關者。
二、免稅物品之範圍及數(shù)量
(一) 旅客擋帶行李物品其免稅範圍以合於本人自用及家用者為限,範圍如下:
1. 酒1公升, 捲菸200支或雪茄25支或菸絲1磅,但限滿20歲之成年旅客始得適用。
2.非屬管制進口,並已使用過之行李物品,其單件或一組之完稅價格在新臺幣1萬元以下者。
3,上列1、2、以外之行李物品(管制品及菸酒除外) ,其完稅價格總值在新臺幣2萬元以下者。
(二)旅客攜帶貨樣,其完稅價格在新臺幣1萬2,000元以下者免稅。
二、 應稅物品
旅客攜帶進口隨身及不隨身行李物品合計如已超出免稅物品之範圍及數(shù)量者,均應課徵稅捐。
(一) 應稅物品之限值與限量
1,入境旅客攜帶進口隨身及不隨身行李物品(包括視同行李物品之貨樣、機器零件、原料、物料、儀器、工具等貨物) ,其中應稅部分之完稅價格總和以不超過每人美幣2萬元為限。
2.入境旅客隨身攜帶之單件自用行李,如屬於準許進口類者,雖超過上列限值,仍得免辦輸入許可證。
3.進口供餽贈或自用之洋菸酒,其數(shù)量不得超過酒5公升,捲菸1,000支或菸絲5磅或雪茄125支,超過限量者,應檢附菸酒進口業(yè)許可執(zhí)照影本。
4,明顯帶貨營利行為或經(jīng)常出入境(係指於30日內(nèi)入出境2次以上或半年內(nèi)入出境6次以上)且有違規(guī)紀錄之旅客,其所攜行李物品之數(shù)量及價值,得依規(guī)定折半計算。
5,以過境方式入境之旅客,除因旅行必需隨身攜帶之自用衣物及其他日常生活用品得免稅攜帶外,其餘所攜帶之行李物品依4、規(guī)定辦理稅放。
6,入境旅客攜帶之行李物品,超過上列限值及限量者,如已據(jù)實申報,應自入境之翌日起2個月內(nèi)繳驗輸入許可證或?qū)⒊庀拗乒爣糠洲k理退運或以書面聲明放棄,必要時得申請延長1個月,屆期不繳驗輸入許可證或辦理退運或聲明放棄者,依關稅法第96條規(guī)定處理。
(二)不隨身行李物品
1,不隨身行李物品應在入境時即於「中華民國海關申報單」上報明件數(shù)及主要品目,並應自入境之翌日起6個月內(nèi)進口.
2,違反上述進口期限或入境時未報明有後送行李者,除有正當理由(例如船期延誤) ,經(jīng)海關核可者外,其進口通關按一般進口貨物處理。
3,行李物品應於裝載行李之運輸工具進口日之翌日起15日內(nèi)報關,逾限未報關者依關稅法第73條之規(guī)定辦理。
4,旅客之不隨身行李物品進口時,應由旅客本人或以委託書委託代理人或報關業(yè)者填具進口報單向海關申報。
四、新臺幣、外幣、人民幣及有價證券
1,新臺幣:攜帶新臺幣入境以6萬元為限,如所帶之新臺幣超過該項限額時,應在入境前先向中央銀行申請核準,持憑查驗放行;超額部分未經(jīng)核準,不準攜入。
2.外幣:攜帶外幣入境不予限制,但超過等值美幣1萬元者,應於入境時向海關申報;入境時未經(jīng)申報,其超過部分應予沒入。
3.人民幣:攜帶人民幣入境逾2萬元者,應自動向海關申報;超過部分,自行封存於海關,出境時準予攜出。如申報不實者,其超過部分,依法沒入。
4,有價證券(指無記名之旅行支票、其他支票、本票、匯票或得由持有人在本國或外國行使權(quán)利之其他有價證券)
攜帶有價證券入境總面額逾等值1萬美元者,應向海關申報。未依規(guī)定申報或申報不實者,科以相當於未申報或申報不實之有價證券價額之罰緩。
五、藥品
1,旅客攜帶自用藥物以6種為限,除各級管制藥品及公告禁止使用之保育物種者,應依法處理外,其他自用藥物,其成分未含各級管制藥品者,其限量以每種2瓶(盒)為限,合計以不超過6種為原則。
2,旅客或船舶、航空器服務人員攜帶之管制藥品,須憑醫(yī)院、診所之證明,以治療其本人疾病者為限,其攜帶量不得超過該醫(yī)療證明之處方量。
3,中藥材及中藥成藥:中藥材每種0.6公斤,合計12種。中藥成藥每種12瓶(盒) ,惟總數(shù)不得逾36瓶(盒) ,其完稅價格不得超過新臺幣 1萬元。
4,口服維生素藥品12瓶(總量不得超過1,200顆)。錠狀、膠囊狀食品每種12瓶,其總量不得超過2,400粒,每種數(shù)量在1,200粒至2,400粒應向行政院衛(wèi)生署申辦品輸入手續(xù)。
5,其餘自用藥物之品名及限量請參考自用藥物限量表(doc檔案、pdf檔案)及環(huán)境用藥限量表(doc檔案、pdf檔案)。
六、農(nóng)畜水產(chǎn)品及大陸地區(qū)物品限量
1,農(nóng)畜水產(chǎn)品類6公斤(禁止攜帶活動物及其産品、活植物及其生鮮産品、新鮮水果。但符合動物傳染病防治條例規(guī)定之犬、貓、兔及動物産品,經(jīng)乾燥、加工調(diào)製之水產(chǎn)品及符合植物防疫檢疫法規(guī)定者,不在此限)。
2.詳細之品名及數(shù)量請參考大陸地區(qū)物品限量表(doc檔案、pdf檔案)及農(nóng)畜水産品及菸酒限量表( doc檔案、pdf檔案)
七、禁止攜帶物品
1,毒品危害防制條例所列毒品(如海洛因、嗎啡、鴉片、古柯覷、大麻、安非他命等)
2.槍砲彈藥刀械管制條例所列槍砲(如獵槍、空氣槍、魚槍等)、彈藥(如砲彈、子彈、炸彈、爆裂物等)及刀械。
3.野生動物之活體及保育類野生動植物及其産製品,未經(jīng)行政院農(nóng)業(yè)委員會之許可,不得進口;屬CITES列管者,並需檢附CITES許可證,向海關申報查驗。(華盛頓公約(Convention on International Trade in Endangered Species of Wild Fauna and Flora, CITES) ..
4,侵害專利權(quán)、商標權(quán)及著作權(quán)之物品。
5,偽造或變造之貸幣、有價證券及印製偽幣印模。
6,所有非醫(yī)師處方或非醫(yī)性之管制物品及麵物。
7,禁止攜帶活動物及其產(chǎn)品、活植物及其生鮮産品、新鮮水果。但符合動物傳染病防治條例規(guī)定之犬、貓、兔及動物產(chǎn)品,經(jīng)乾燥、加工調(diào),製之水產(chǎn)品及符合植物防疫檢疫法規(guī)定者,不在此限8,其他法律規(guī)定不得進口或禁止輸入之物品
注意
1·入出境旅客如對攜帶之行李物品應否申報無法確定時,請於通關前向海關關員洽詢,以免觸犯法令規(guī)定。
2.攜帶録音帶、錄影帶、唱片、影音光碟及電腦軟體、8釐米影片、書刊文件等著作重製物入境者,每一著作以1份為限。
3.毒品、槍械、彈藥、保育類野生動物及其産製品,禁止攜帶入出境,違反規(guī)定經(jīng)查獲者,將依「毒品危害防制條例」、「槍砲彈藥刀械管制條例、「野生動物保育法、「海關緝私條例」等相關規(guī)定懲處。
