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Taiwan duty free
The following items may be imported by persons without incurring customs duty:
• 200 cigarettes or 25 cigars or 454g of tobacco (persons over 20 years of age).
• 1L of alcoholic beverages (persons over 18 years of age).
• Other personal goods owned and used by passenger up to the value of NT$10,000 per piece.
• Other goods for personal use up to the total value of NT$20,000.
Prohibited Imports
Prohibited tobacco products include among others e-cigarettes, e-liquid, or heated-tobacco products, snuff, snus, chewing tobacco, hookah tobacco and shisha tobacco. Other banned imports are fruit, live animals (other than pets with permits), plants and their products, narcotics, arms and ammunition, endangered species (unless you have a permit), and articles infringing upon the rights of patents, trademarks and copyrights.