Individuals may bring to the Republic of China the following items duty-free: cigars (no more than 25), cigarettes (no more than 200), tobacco (no more than one lb), liquor (no more than a 1 kg bottle or 10 1 kg bottles). The above regulation only applies to travellers over 20 years old.
二、進入中華民國台灣省，攜帶雪茄不超過廿五支，卷煙不超過二○○支，菸絲不超過一磅，酒一瓶（限一公斤以下），小樣品酒十瓶（限○．一公斤以下）免稅，但限滿廿歲的成年人適用。