How Are Personal-Use Import Quotas Calculated? 6 kg of Food, 12/36 Bottles of Supplements and What Happens If You Exceed Them

Personal-use quota, permit exemption, duty exemption: what does each one cover?

These three thresholds are independent and must be calculated separately. What people loosely call "personal-use exemption" uses different legal terms: for food it is "exempt from applying for import inspection", for BSMI it is "inspection-exempt", and for MW0 it is "permit-exempt". The table below lists the main figures that consolidated parcels run into:

What are the personal-use quotas for food, supplements, cosmetics, toys, electrical goods and medical devices?

For the 6 most common categories in consolidated parcels, the competent authority and the calculation differ for each:

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How are food, tea, white rice and milk powder calculated?

General food is judged by "value + weight", but tea, white rice and milk powder each have additional rules:

• Official definition of a "single line item": same product name, ingredients, brand, manufacturer and origin, "including the total quantity of all lot numbers, manufacturing dates (expiry dates) or (package) sizes of the same product name". The "per kind" used for supplements has no separate official definition, and we found no official statement supporting counting a 60-tablet pack and a 120-tablet pack separately; combine them when ordering.
• Pu'er tea has no MW0: Pu'er tea tariff lines (0902.30.10, 0902.40.10) do not carry MW0, so the general food personal-use rules apply.
• Toddler milk powder (age 1 and over): there is no official written guidance on how it is classified. Tariff line 1901.10.00.90-7 "other preparations for infants or young children" lists only F01 and not 501, but which tariff line a given product falls under depends on its actual contents.
• There is no "daily limit": on 2020-07-15 the MOHW pre-announced a draft of "12 bottles per kind per day" and "US$1,000 in total per day"; as of 2026-10-17 it has not been finalized, and the 2019 announcement still applies (announced 2019-04-16, effective 2019-05-01).

How are "the same kind" and "the same shipment" counted? Each system counts differently

The same box of goods is counted in different units under different systems; one rule cannot be applied to all of them:

How does the personal-use quota differ from the NT$2,000 duty exemption?

The personal-use quota governs "whether you need a permit or inspection"; NT$2,000 governs "whether you pay tax". Taking tablet/capsule supplements as an example, there are four combinations:

• NT$2,000 is a threshold, not a deduction: if the dutiable value of the same shipment is NT$2,000 or less, customs duty, business tax and commodity tax are exempt; above that, tax is levied on the full amount, not only on the excess.
• The dutiable value includes freight: under Article 29 of the Customs Act (Taiwan), the dutiable value includes freight, loading/unloading and handling charges and insurance to the port of import, not just the product's list price. You can estimate it first with HowBridge's Taobao duty calculator.
• More than 6 times in a half-year: if the same taxpayer is released under the low-value duty exemption more than 6 times in a half-year (months 1–6 and 7–12), the exemption no longer applies from the 7th time; counting is based on the import date on the declaration, resets every January 1 and July 1, and applies regardless of product category. For postal items, the provision (Article 12 of the Regulations Governing Customs Clearance of Imported and Exported Postal Items) is worded as "the same recipient".
• Tobacco and alcohol are not duty-free: tobacco, alcohol and agricultural products under tariff quotas are not eligible for the low-value duty exemption, however low the amount.
• How business tax is calculated: (dutiable value + customs duty + commodity tax) × 5%.

How can I check how many duty-free imports I have used this half-year?

Use the Customs Administration's “Tongguan e-Bianjie” app: register on the Customs-Port-Trade Single Window first, then log in to the app on your phone to check, at any time, how many low-value duty exemptions you have used in the current half-year (Customs Administration press release, 2026-07-22).

• You can also check without a phone: the Single Window website offers the “(GB377) Frequent Import Data Inquiry” service.
• EZ WAY does a different job: EZ WAY is the real-name authentication and customs-authorization app for express imports, used to confirm the authorization before your parcel is declared; “Tongguan e-Bianjie” is for checking your own duty-free count for the half-year and needs a separate Single Window registration. The two apps serve different purposes and cannot replace each other.
• Problems using it: contact the Single Window customer service center, toll-free 0800-299-889.
• Quantity limits for each product type: for food, drugs, medical devices, BSMI items and more, see the Personal-Use Import Exemption Quantity Limits guide.

5 consolidated-shipping examples: how is each conclusion reached?

All 5 examples below are purchases made online in Mainland China and shipped to Taiwan via the Shenzhen consolidation warehouse; each figure is checked against the legal text:

What happens if you exceed the personal-use quota? Four outcomes depending on the category

The law has no rule that "exceeding the quota makes it a commercial import", and there is no general "personal-use inspection exemption" application. Depending on the category, an excess results in: return or destruction only, applying for a consent document or special-project approval, applying for inspection, or no import permitted at all.

• Goods that may not be imported: Customs orders them returned within a set deadline; if the owner declares in writing that the goods are abandoned, or fails to return them by the deadline, Customs may sell the goods (Article 96 of the Customs Act).
• Missing documents: Customs notifies you to submit the documents; if they are not submitted within 2 months, the goods are ordered returned (re-exported) within a set deadline (Article 17 of the Customs Act).
• Return costs and deadlines: we found no specific legal provision for individual parcels; follow the actual notice from Customs.

Can traveler allowances be applied to consolidated parcels?

No. The figures often seen online, such as "Western medicine 12/36", "tea 1 kg" and "Chinese herbal materials 1 kg, 12 kinds", all come from the inbound traveler allowance table and apply only to travelers carrying goods into Taiwan themselves. Different rules apply to consolidated parcels:

• Tobacco and alcohol involve two separate things: the quantity "exempt from attaching a license" is not the same as "duty-free"; tobacco and alcohol sent by mail or express are always taxed and are not eligible for the NT$2,000 duty exemption. HowBridge does not accept alcohol in glass bottles (fragile items); please ask customer service first whether tobacco products can be accepted.
• Mainland-made alcohol also requires checking MW0: some Mainland-made alcoholic beverages, such as rice wine and liqueurs, carry MW0 on their tariff lines, and Chapter 22 is not eligible for the small-quantity permit exemption.
• Tobacco-like products: Article 4 of the Standards for Mitigation and Exemption of Penalties in Customs Anti-Smuggling Cases (Taiwan) was amended on 2026-09-22, adding that tobacco-like products or their components are not eligible for "no fine where the dutiable value does not exceed NT$5,000". The same article already provided that this exemption from fines does not apply where the same violation occurs 3 or more times within one year.
• For the full traveler allowances, see allowances for goods carried by inbound travelers.

Mainland China goods also need an MW0 check: how does the small-quantity permit exemption work?

MW0 means "Mainland China goods not permitted for import". For Mainland-made products bought on Taobao or JD.com, first check whether the import regulation column of the tariff line shows MW0, then look at the personal-use quota:

• Small-quantity permit exemption: Mainland-made industrial products not on the "restricted import list" (tariff Chapters 25–97), with a CIF of the whole declaration within NT$32,000 and no more than 24 pieces per item (40 kg if not countable by piece), may be imported permit-exempt and without following the MXX rule.
• How an item is counted: by model number; without a model number, by single line item on the import declaration; with or without a model number, an item may not be split by size, specification or color.
• Chapters 1–24 are not eligible: foods and agricultural products marked MW0 have no small-quantity permit exemption; Mainland-made green tea, oolong, black tea and white rice all fall into this group.
• Exclusion list: the items excluded by the MOEA announcement of 2026-03-10 are currently only 3 electric-vehicle items (electric motorcycles, electric bicycles and their controllers).
• Other rules still apply: the announcement states that other import regulations must still be followed. The tariff lines for supplements, cosmetics, earphones and toys do not carry MW0, but other codes such as F01, 511 and C02 must still be complied with.

How much counts as a commercial import? The only express dividing line in the law

No combined criteria for "personal use vs. commercial" have been published. The only provision that distinguishes individuals from businesses by "regular business" is Article 9 of the Regulations Governing the Import of Commodities:

• FOB US$20,000: an importer who does not import as a regular business and imports goods not on the "restricted import list" by postal parcel or similar means may import them permit-exempt if the FOB value is US$20,000 or less. This is a trade-licensing threshold, not a definition of "personal use".
• Each competent authority's rules look at "not for sale": for food it is "not for sale", for BSMI it is "personal-use goods not for sale", and for cosmetics they must not be supplied, sold or passed on for other use. Quantity thresholds are exemption thresholds, not a definition of personal use.
• The 6 times per half-year rule only affects tax: frequent imports only mean the low-value duty exemption no longer applies; we found no rule on being "placed under monitoring" or "deemed commercial".
• Including an invoice is not a sign of commercial activity: the postal regulations require that "the invoice for imported postal items shall be attached to the outside of the parcel or placed inside it for Customs inspection".
• Determined by the competent authorities: no criteria have been published; whether goods are for personal use is determined by Customs and the competent authorities.
• Consequences of reselling: reselling food imported for personal use may lead to suspension of the exemption from applying for inspection for 1 year (Article 51 of the Act Governing Food Safety and Sanitation); reselling cosmetics imported for personal use is subject to a fine of NT$10,000–1,000,000 under Article 23 of the Cosmetic Hygiene and Safety Act (Taiwan). If you want to stock a shop, follow the import process for businesses.

Can products subject to import regulations use the EZ WAY simplified declaration?

As a rule, no. Under Article 12 of both regulations, the Regulations Governing Customs Clearance of Air Express Consignments and the Regulations Governing Customs Clearance of Sea Express Consignments (Taiwan), express goods subject to import/export regulations (for example drugs 503, medical devices 504, animal and plant quarantine B01) must be cleared on a general import declaration, except in special cases otherwise announced by Customs.

• Documents already obtained: if you already have an import consent letter, special-project approval, NCC import approval certificate or similar document, choose "Formal declaration" when creating your consolidation order on HowBridge; under the current settings the customs declaration fee is NT$800 per shipment, with duties and taxes charged separately.
• No documents: please do not send these products to the consolidation warehouse. HowBridge does not apply for any import permit or inspection on your behalf.
• General food exempt from inspection for personal use: we found no express provision on whether such food counts as "subject to import regulations" at clearance; the actual clearance result from Customs prevails.
• From 2026-03-01: Customs may refuse to accept a declaration if the customs declaration mandate has not been completed and recorded in the Customs clearance information system. The legal basis for real-name verified phone numbers such as EZ WAY is Article 18, Paragraph 3 of the Regulations Governing Customs Clearance of Air Express Consignments.

How can you check the personal-use quota yourself before shipping?

Spend 5 minutes on these 5 steps before ordering to avoid being asked to return the goods after they arrive in Taiwan:

What new rules took effect in 2025–2026?

Amendments from the past year related to personal-use quotas and customs clearance of consolidated parcels:

• 2025-08-27 / 2025-10-01: the Customs Administration launched the “Tongguan e-Bianjie” app for checking your half-year low-value duty-free count on your phone; from 2025-10-01 the Single Window also accepts registration with a Mobile Citizen Digital Certificate (reiterated in a Customs Administration press release on 2026-07-22).
• 2026-01-01: the fully amended Regulations of Inspection of Imported Foods and Related Products took effect (promulgated 2025-08-21; Articles 19–21 took effect earlier on 2025-09-01). Personal-use limits are not in these regulations and still follow the 2019 announcement.
• 2026-02-01: "200 sticks of designated tobacco products" was added to inbound travelers' duty-free tobacco; import regulation code 463 took effect, and tobacco and alcohol for personal use within 5 liters of alcohol or 1,000 cigarettes are exempt from attaching a license.
• 2026-03-01: express goods require the customs declaration mandate to be completed and recorded in the Customs clearance information system first; otherwise Customs may refuse to accept the declaration.
• 2026-03-10: the MOEA announced the exclusion list for the permit exemption for small quantities of Mainland China goods, currently only 3 electric-vehicle items.
• 2026-09-22: the Standards for Mitigation and Exemption of Penalties in Customs Anti-Smuggling Cases were amended; tobacco-like products are no longer eligible for the no-fine rule for NT$5,000 or less.
• 2026-10-07: import regulation code 465 was added to tariff lines for green tea, partially fermented tea and black tea: a certificate of origin is required, except for personal use of 6 kg or less.

What does research say about low-value duty thresholds and cross-border online shopping?

The research below provides background. None of it was conducted on HowBridge, and most of it does not study Taiwan, so it can only illustrate general principles:

• A low-value threshold is a trade-off between "collecting tax" and "clearance costs": Holloway and Rae (2012, World Customs Journal) assessed six APEC economies and found that raising the threshold to US$200 would yield a net benefit of about US$5.9 billion a year across the six, 76% of it from savings in government administrative costs, while lost duty revenue would be less than 1% of the savings. The study was commissioned by an express industry association and does not cover Taiwan, so it can only be applied by analogy; it illustrates the international case for having a threshold and cannot be used to estimate Taiwan's tax revenue.
• Duty-free thresholds are indeed abused, but under-declaration is not necessarily aimed at getting below the threshold: Yeleussizova et al. (2024, World Customs Journal) used Kazakhstan data from 2015–2021 to confirm that the personal-use duty-free threshold has been abused, but found that under-declared low-value goods had little effect on tax revenue. Pope et al. (2014, World Customs Journal) analyzed 22,328 DHL shipments to the EU whose declared value differed from the price paid; of these, 22,100 were under-declared, by 74.67% on average, but only 35.40% of the under-declared cases were declared below the EUR 22 threshold, and no link was found between under-declaration and the threshold. Both studies concern Kazakhstan and the EU and can only be applied by analogy; they show that under-declared prices and commercial goods declared as personal use are a problem customs authorities everywhere face.
• There are too many small parcels for customs to inspect one by one, so risk management is the only option: Antov (2023, World Customs Journal) notes that more than 150 million small parcels enter the EU each year and customs cannot in practice inspect all of them effectively; Bulgaria processed 280,658 simplified declarations for low-value goods in one year, with an average declared value of EUR 43.95. Chen Chia-Jen (2017, EMBA master's thesis, National Central University, Taiwan) analyzed cases including Cainiao's cross-strait logistics and found that prohibited goods being refused import, opening for inspection and seizure at clearance are the most vulnerable points in cross-border e-commerce logistics. The former is EU data and can only be applied by analogy; the latter is based on case studies and expert assessment, with no inspection-rate statistics.
• Taiwanese consumers shopping across borders care about price and convenience: Huang Peng Chien (2016, master's thesis in Management Information Systems, National Chengchi University) found that price sensitivity, trust, self-efficacy, shopping convenience and product price significantly affect cross-border online purchase intention. Cheng Yi-Hsuan (2012, master's thesis, Graduate Institute of International Business, National Taiwan University) studied Taiwanese consumers shopping on Taobao and found that channel type affects consumers' country-of-origin image and product evaluation of Chinese and Taiwanese products, but has no significant effect on willingness to pay. Yeh Chih-Hsuan (2023, master's thesis in Economics, National Taiwan University) found that the number of cross-border e-commerce credit card transactions and household spending are important factors in cross-border e-commerce growth. All three are survey or statistical studies that do not deal with customs rules; they only explain why consumers shop across borders.
• Low-value duty-free parcels tend to benefit lower-income households: Fajgelbaum and Khandelwal (2024, NBER working paper) used data from express carriers and U.S. Customs and found that lower-income areas import low-value duty-free parcels more often, especially parcels from China; they estimate that eliminating the U.S. US$800 exemption (§321) would reduce total welfare by US$10.9 billion to US$13 billion. This is a working paper not yet peer-reviewed by a journal and concerns the United States, so it can only be applied by analogy; it illustrates that eliminating a duty-free threshold has distributional effects.

What are the common terms for personal-use quotas?

Exempt from applying for import inspection

The legal term for the food personal-use quota: food that is not for sale and meets the announced value and quantity does not require an application to the TFDA for import inspection; you only need to enter the clearance code on the declaration.

Single line item on the import declaration

Goods with the same product name, ingredients, brand, manufacturer and origin, including the total quantity of all lot numbers, manufacturing dates and package sizes of the same product name.

Tablet and capsule foods

Tablet and capsule foods commonly called health supplements; for personal use up to 12 bottles per kind, 36 bottles in total; any excess can only be returned or destroyed.

Dutiable value

The basis on which Customs levies duty; it includes freight, loading/unloading and handling charges and insurance to the port of import.

Low-value duty exemption

If the dutiable value of the same shipment is NT$2,000 or less, customs duty, business tax and commodity tax are exempt; not applicable to tobacco, alcohol, agricultural products under tariff quotas or frequent importers.

Frequent imports

If the same taxpayer is released under the low-value duty exemption more than 6 times in a half-year (months 1–6 and 7–12), the duty exemption no longer applies from the 7th time.

MW0

A tariff import regulation code meaning Mainland China goods are not permitted for import; industrial products in Chapters 25–97 not on the restricted list have a separate small-quantity permit exemption of CIF NT$32,000 and no more than 24 pieces per item (40 kg for items that cannot be counted by piece).

Same specification/model

The unit of calculation for the BSMI personal-use exemption; value and quantity are totaled for goods of the same specification/model on the same declaration.

Expedited clearance code

8 medical device items for personal use within the quantities in the schedule may be imported under the expedited clearance management method announced by the competent authority; except when carried in by travelers, 1 time per half-year.

Formal declaration

Clearance on a general import declaration. For goods subject to import regulations for which you have obtained consent documents, choose this option when creating your consolidation order on HowBridge.

What are the sources and the scope of fact-checking?

The sources below were consulted on 2026-10-17; document dates and consultation dates are shown separately, and no date is supplied where none is stated.

Official and government primary sources

• Establishment of "Conditions for Imported Foods and Related Products to Be Exempt from Applying for Import Inspection and the Applicable Clearance Codes" (Wei-Shou-Shih-Tzu No. 1081300310) | Document date: 2019-04-16; the current announcement on the personal-use food inspection exemption: general food US$1,000 / 6 kg calculated per "single line item on the import declaration"; tablets/capsules 12 bottles per kind, 36 bottles in total; Point 5 defines a single line item (package sizes combined)
• Application for Goods Import Consent (tablet/capsule foods, infant milk powder, special nutritional foods and food additives) [application guide] | Document date: 2025-07-09; excess tablet/capsule foods "can only be returned or destroyed"; infant and follow-up formula requires a consent letter, milk powder 30 kg per person per year per item; food additives 1 kg
• Act Governing Food Safety and Sanitation, Article 30 | Document date: 2019-06-12; the legal basis for the personal-use food inspection exemption (not for sale + announced value and quantity); Article 51 provides that resellers may have their eligibility to apply for the inspection exemption suspended for one year
• Regulations of Inspection of Imported Foods and Related Products (fully amended) | Document date: 2025-08-21; the new version from the past year (in force 2026-01-01); the procedure for applying for inspection when over the quota; the regulations contain no personal-use provisions
• Repeal of the "Quantity Limits for Imported Specific-Purpose Cosmetics for Personal Use Exempt from Inspection and Registration" (Wei-Shou-Shih-Tzu No. 1131603792) | Document date: 2024-07-01; the 12/36 personal-use limit for cosmetics has been abolished
• Cosmetics bought while traveling abroad are for personal use only (MOHW) | Document date: 2024-07-03; cosmetics may not be resold (Article 23 of the Cosmetic Hygiene and Safety Act, fine NT$10,000–1,000,000); glass ampoules require an application to the TFDA first
• Regulations Governing Exemption from Commodity Inspection, Articles 3, 5, 6, 7 and 8 | Document date: 2019-11-21; BSMI personal-use exemption: US$1,000 per identical specification/model on the same declaration, 2 units above that; toys 5 units / 1 unit; IT equipment 5 units; infant products 2 units per tariff line; multiple declarations on the same day combined; 1 time every 6 months
• Regulations Governing the Manufacture, Import and Reporting of Controlled Telecommunications Radio-Frequency Devices, Articles 9 and 13 | Document date: 2025-02-03; by mail or other means than carrying in person, 2 units at a time with a signed undertaking; 3–10 units require an import approval certificate; 10 units a year; must be at least 18 years old; devices with a type-approval certificate can be imported on the strength of the certificate
• Regulations Governing Special-Project Approval for the Manufacture and Import of Specific Medical Devices, Article 6 and schedule | Document date: 2021-04-22; 8 medical device items for personal use under the expedited clearance code; except when carried in by travelers, once every half-year
• From 1 July 2015 (ROC year 104), drugs sent into Taiwan are subject to quantity limits, limited to twice a year, and require prior approval. | Document date: 2014-06-05; drugs sent by mail or express always require an import consent letter in advance; non-prescription drugs 12 bottles / 12 tubes / 1,200 pills per shipment, with no repeat application within 6 months
• Regulations Governing Drug Samples and Gifts, Article 6 | Document date: 2022-11-03; the legal text on the quantities that may be applied for when importing drugs for personal use
• Sample and detailed instructions for the application and undertaking for import of small quantities of goods for personal use (Department of Chinese Medicine and Pharmacy) | Document date: 2023-02-07; importing traditional Chinese medicine for personal use by mail or express requires an application to the Department of Chinese Medicine and Pharmacy
• Regulations Governing the Declaration, Inspection, Duty Levy and Release of Baggage and Goods Carried by Inbound Passengers, Article 11 and the schedule to Article 4 (allowance table) | Document date: 2026-01-30; tea 1 kg, Western medicine 12/36, Chinese herbal materials 1 kg and 12 kinds, duty-free alcohol 1.5 liters all apply only to travelers; 200 sticks of designated tobacco products added from 2026-02-01
• Regulations Governing Customs Clearance of Imported and Exported Postal Items, Articles 5, 7, 8, 11, 12 and 14 | Document date: 2020-04-01; duty-free within NT$2,000, full amount taxed above that; tobacco and alcohol not duty-free; Article 12 as worded: the exemption no longer applies once the same recipient has been released duty-free more than 6 times in a half-year (the criteria for express and general imports use "the same taxpayer"); tobacco and alcohol for personal use within 5 liters / 1,000 sticks exempt from attaching a license; invoice must be attached
• Regulations Governing Customs Clearance of Air Express Consignments, Articles 11, 12, 14, 17 and 18 | Document date: 2026-02-23; definition of the same express shipment and low-value duty-free categories; goods subject to import regulations must use a general declaration; customs declaration mandate required from 2026-03-01
• Duty-free limit under Article 49, Paragraph 2 of the Customs Act (Tai-Tsai-Kuan-Tzu No. 1061018778 announcement) | Document date: 2017-09-07; dutiable value of the same shipment NT$2,000 or less is duty-free; not applicable to tobacco, alcohol and agricultural products under tariff quotas
• Overseas online shopping is easy, but watch out for frequent imports (Keelung Customs) | Document date: 2024-10-01; principles for "more than 6 times in a half-year" (same taxpayer, counted by import date on the declaration, reset on 1/1 and 7/1)
• Customs Administration urges the public to obtain consent documents for imported food under the import regulations set by the competent authority | Document date: 2022-03-16; confirms on the Customs side that calculation is "per single line item on the import declaration", and the declaration codes DH000000000002 and DHI00000000001
• Import regulation codes (454 rice, 463 tobacco and alcohol, 465 certificate of origin, 501, 511, MW0) | Document date: 2026-10-07; white rice and glutinous rice 6 kg per whole declaration without consent documents; tobacco and alcohol for personal use 5 liters (2026-02-01); tea 465, personal use of 6 kg exempt from a certificate of origin (2026-10-07); infant milk powder 501; tablets/capsules 511
• Goods import/export regulation data (AllGoodsRule export) | Document date: 2026-10-17; Mainland-made green tea, oolong, black tea, white rice and some alcoholic beverages are MW0; tablets/capsules, cosmetics, earphones and toys are not MW0
• MOEA announcement "Rules Permitting Small Quantities of Mainland China Goods to Be Imported Without an Import Permit" (Ching-Mao-Tzu No. 11104603570) | Document date: 2022-08-19; Chapters 25–97, CIF NT$32,000, 24 pieces or 40 kg per item; items determined by model number, not split by size or color; other import regulations must still be followed
• Regulations Governing the Import of Commodities, Article 9 | Document date: 2023-12-26; an importer not importing as a regular business may import goods not on the "restricted import list" permit-exempt if FOB is US$20,000 or less; the only place in the law that expressly uses "regular business" to distinguish individuals from businesses
• Customs Anti-Smuggling Act, Article 37 | Document date: 2018-05-09; penalties for falsely declaring description, quantity or value (fine of up to 5 times the evaded duty, or confiscation)
• Standards for Mitigation and Exemption of Penalties in Customs Anti-Smuggling Cases, Article 4 | Document date: 2026-09-22; new rule from the past year: tobacco-like products not eligible for the no-fine rule for NT$5,000 or less; not applicable to 3 or more times within one year
• Cosmetic Hygiene and Safety Act, Article 5 | Document date: 2018-05-02; inspection and registration for specific-purpose cosmetics and the personal-use limit, no longer applicable from 2024-07-01
• Commodity Inspection Act, Article 9 | Document date: 2007-07-11; the higher legal basis for the BSMI personal-use exemption: personal-use goods not for sale that are imported or exported may be exempted from inspection
• Telecommunications Management Act, Article 65 | Document date: 2026-08-05; only controlled telecommunications radio-frequency devices announced by the competent authority require approval before import
• Customs Act, Articles 15, 17, 29, 49 and 96 | Document date: 2022-05-11; dutiable value includes freight and insurance (Article 29); the same shipment is duty-free if its dutiable value is within the announced limit, not applicable to frequent imports (Article 49); goods that may not be imported are ordered returned within a deadline (Article 96)
• Regulations Governing Customs Clearance of Sea Express Consignments, Article 12 | Document date: 2026-02-23; amended on the same day as the air express regulations, and both regulations provide in Article 12 that express goods subject to import/export regulations must be cleared on a general declaration; customs declaration mandate required from 2026-03-01
• Regulations Governing Permission of Trade between the Taiwan Area and the Mainland Area, Articles 7 and 9 | Document date: 2024-02-19; the higher legal basis for MW0: goods from the Mainland Area may not be imported into the Taiwan Area except where permitted by announcement or in similar cases
• Value-added and Non-value-added Business Tax Act, Article 20 | Document date: 2025-05-28; import business tax = (dutiable value + import duty + commodity tax, etc.) × tax rate
• Food, drugs, medical devices and cosmetics brought into Taiwan are for personal use only; reselling them after returning to Taiwan may break the law (MOHW) | Document date: 2025-06-25; the competent authority reiterated in 2025: whether mailed or carried, goods are for personal use only and may not be sold; controlled drugs may not be sent by mail or express
• New quantity rules for personal-use capsule and tablet foods exempt from import inspection, in effect from 1 December 2015 (ROC year 104) (MOHW) | Document date: 2015-12-02; the "12 bottles per kind, 36 bottles in total" rule for tablets/capsules has applied since 2015-12-01
• Pre-announcement of draft amendments to the "Conditions for Imported Foods and Related Products to Be Exempt from Applying for Import Inspection and the Applicable Clearance Codes" (MOHW) | Document date: 2020-07-15; the 2020 "12 bottles per kind per day" and "US$1,000 in total per day" were only a pre-announced draft
• Announcements related to imported food inspection (TFDA border inspection section list) | Document date: 2025-08-21; no final announcement followed the 2020 draft, and the current personal-use limits are still those of the 2019 announcement
• Customs Administration, Ministry of Finance (Taiwan) clarification of the United Evening News report of 10 July 2019 (ROC year 108), "Customs to limit snacks to no more than US$1000 starting now…" | Document date: 2019-07-12; Customs explained that the definition of a single line item had become clearer and the quantity limits had not changed; excess food should be applied for import inspection
• Drugs, cosmetics and medical devices for personal use (Kaohsiung Customs, Customs Administration, Ministry of Finance) | Document date: 2026-04-17; cosmetics in glass ampoules may be imported under a special-project application to the TFDA; the 12/36 paragraph on cosmetics on that page is inconsistent with the 2024-07-01 repeal announcement and is not used in this guide
• MOEA announcement of items excluded from the "Rules Permitting Small Quantities of Mainland China Goods to Be Imported Without an Import Permit" (Ching-Mao-Tzu No. 11550200230) | Document date: 2026-03-10; the small-quantity permit exemption exclusion list currently has only 3 electric-vehicle items
• Cross-border online shoppers: download the “Tongguan e-Bianjie” app to check your duty-free count (Customs Administration, Ministry of Finance) | Document date: 2026-07-22; low-value duty exemption 6 times per half-year, the “Tongguan e-Bianjie” app launched 2025-08-27, GB377 web inquiry, Mobile Citizen Digital Certificate registration from 2025-10-01

Research literature

What are common questions about personal-use quotas?

How many bottles of health supplements can I ship? What if I exceed 36 bottles?

Can 60-tablet and 120-tablet packs of the same supplement be counted separately?

Is the 6 kg food limit counted per box or per item?

Is there still a 12-bottle / 36-bottle limit on shipping cosmetics?

Can tea bought on Taobao be shipped to Taiwan through consolidation?

Can I send 12 bottles of medicine from China to Taiwan?

How many pairs of Bluetooth earphones can I ship at once?

How is the NT$2,000 duty-free threshold calculated? Does it include freight?

What does "6 duty-free times per half-year" mean?

If I exceed the personal-use quota, can I apply for a "personal-use inspection exemption"?

How much do you have to buy for it to count as a commercial import?

Can products that need a permit use the EZ WAY simplified declaration?

Can infant milk powder be shipped to Taiwan through consolidation?

How do I check how many duty-free imports I have used in the past half-year?

Further reading