(2) Besides being allowed a tax exemption on what they bring in under Title 9, Item 1, travelers are now permitted to carry more products for personal use (excluding outlawed or restricted articles, as well as liquor). The value of such tax-free items may not exceed NT $ 20,000 (half that amount for minors).
2. 旅客攜帶第九條第一項規定之物品准予免稅以外，自用且與身分相稱之物品（禁止或管制物品及菸酒除外），其品目、數量總值已予提高，在完稅價格新台幣二萬元以下仍予免稅，未成年人減半。