- Inbound passengers should be granted duty exemption if they, 20 or over in age, bring in alcoholic beverage (1,000 cc or less without limitation on the number of bottles), plus 200 cigarettes, or 25 cigars or 1 pound of tobacco.
- If inbound passengers carry more than 5L alcoholic beverage, plus 1,000 cigarettes, or 125 cigars or 5 pound of tobacco, the Import License is necessary for declaration, otherwise, they are not allowed to be imported. However, tobacco or alcoholic beverages exceeding the aforesaid duty-free amount and not exceeding the limited amount mentioned above will be released after they are levied at the duty rate prescribed to the Customs Import Tariff.
- The tobacco or liquor brought in by passengers is only for personal use and not for sale.