財政部民國112年10月19日台財關字第1121025375號

核釋「關稅法」第49條第1項第14款所定有關「旅客攜帶之自用行李、物品」相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Subparagraph 14 of Paragraph 1 of Article 49 of \"Customs Act\", which stipulates relevant rules regarding personal effects carried by passengers for their own use