However, the Ministry of Finance has stated that cigarettes, alcohol, gold, and other restricted products can not be included within the duty-free limitations.
財政部指出，菸酒、黃金等管制物品不在免稅額內，那麼到底那些物品合於免稅條件？「入境旅客攜帶行李物品限量表」可供讀者參考。