How Much Is the Duty-Free Allowance for Cosmetics Bought in Korea by Taiwanese Travelers Returning Home? (As of 2026)
Under regulations set by Taiwan's Ministry of Finance Customs Administration (財政部關務署), the duty-free allowance for personal-use and household-use items purchased overseas and carried home is NT$35,000 per person. This amount has been in effect since June 26, 2024, and remains in place as of 2026. The total amount spent on cosmetics purchased in Korea is included within this allowance. Cigarettes, alcohol, and controlled items are subject to separate standards and are excluded from this allowance. If the allowance is exceeded, travelers must declare the amount at the red line counter upon entry and pay tax on the excess.
How Is the NT$35,000 Duty-Free Allowance Calculated?
The duty-free allowance for personal-use and household-use baggage items carried by inbound travelers to Taiwan was originally set at NT$20,000 when established in 1989. It remained unchanged for more than 30 years before being raised to NT$35,000 on June 26, 2024. The Ministry of Finance stated that it set this amount by taking into account domestic price inflation and practices in neighboring Asian countries.
- The standard applied is the dutiable price, meaning the actual purchase price. Whether the total exceeds NT$35,000 is judged by adding up cosmetics purchased at multiple stores, including Olive Young, Myeongdong road shops, and duty-free shops.
- Cigarettes, alcohol, and controlled items are calculated separately from this allowance.
- Tax is charged only on the portion that exceeds the allowance, rather than on the full NT$35,000.
- If there is clear evidence that a large quantity was brought in for resale, or if the traveler has frequent entries and exits along with a history of violations, this duty-free allowance itself may not apply.
The Quantity Limit by Cosmetic Type Was Abolished in 2024
In the past, when individuals purchased "special-purpose cosmetics" such as sunscreen, hair dye, perming agents, and antiperspirants overseas and brought them into Taiwan, regulations from the Ministry of Health and Welfare's Food and Drug Administration (食藥署) limited them to a maximum of 12 items per category, up to 36 items in total (in original packaging). However, starting July 1, 2024, cosmetics moved to a "non-classified management" system that no longer distinguishes between special-purpose and general cosmetics, and the quantity limit for special-purpose cosmetics brought in for personal use was abolished entirely.
As of 2026, therefore, the practical standard is the total value limit of NT$35,000 mentioned above, rather than a quantity cap on individual cosmetic items. However, cosmetics purchased overseas must be strictly for personal use. Diverting them for supply, sale, display, or customer sampling purposes can result in a fine of between NT$10,000 and NT$1,000,000 under Article 23 of the Cosmetic Hygiene and Safety Management Act.
Cosmetics in Ampoule Containers Require a Separate Procedure
Cosmetics contained in glass ampoule containers cannot be brought in as general cosmetics even when intended for personal use. They can enter the country normally only after obtaining prior authorization documents from the Food and Drug Administration. If purchasing ampoule sets from Korean dermatology clinics, aesthetic shops, or hospital-affiliated brands, travelers should check whether this condition applies.
What Happens If the Allowance Is Exceeded?
If the total purchase amount is expected to exceed NT$35,000, travelers must voluntarily declare it at the red line counter upon entry. If a traveler passes through the green line without declaring and is caught, they may face additional penalties beyond tax on the excess amount, and repeated violations may result in losing eligibility for the duty-free allowance on future entries.
- Keeping receipts organized by store makes it easier to prove actual purchase amounts during customs inspection.
- Cosmetics bought separately at duty-free shops, in-town stores, and drugstores are all combined for this calculation, so it is safer to check the total purchase amount once more toward the end of the trip.
- Cosmetics bought in multiples as gifts for friends or family are also included in the calculation of the personal-use allowance.
Sources: 自本(113)年6月26日起旅客入境免稅額調高至3萬5千元 - 財政部全球資訊網
Sources: 入境旅客攜帶行李物品報驗稅放辦法 - 全國法規資料庫
Sources: 在國外旅行時購買的化粧品 只能個人自用 - 衛生福利部
Sources: 旅客攜帶特定用途化粧品入境 有限量(舊制背景) - 衛生福利部
Sources: 自用藥物、化粧品及醫療器材 - 財政部關務署高雄關