In coordination with the new value-added tax, the customs office has suggested to the Ministry of Finance that travelers bringing gold, travelers 'checks, and publications into the country not have to pay a business tax. Businessmen bringing in goods exceeding the duty-free limit shall pay a straight customs tax on business goods. All relevant information will be input into computers for use by the government tax office.
為配合加值稅制的實施，海關總署決定：凡旅客進口攜帶黃金、旅行支票及書刊等，均將行文財政部建議從寬處理，不代征營業稅；至於具有營業人身分之旅客，如所攜帶物品超過免稅限額，而改採一般商用物品的報關方式，准予進口免征營業稅，但是將把相關資料輸入電腦，供國內稅捐稽徵機關查核之用。