Under three circumstances, travelers can be exempted from a COVID-19 RT-PCR test result under Fall-Winter COVID-19 Prevention Program starting from 1st December 2020

In cases where travelers are unable to provide a COVID-19 RT-PCR test result issued within three days prior to boarding, such travelers are not subject to penalties if they fail to provide such a test result under the three circumstances listed below. The provision is applicable to Taiwan nationals, foreign nationals with an Alien Resident Certificate (ARC), Hong Kong and Macao residents with an ARC; it is not applicable to transit passengers in Taiwan. The above-mentioned three circumstances are as follows:
1. Emergency situations:
For example, if the traveler comes to Taiwan for reasons including attending a funeral of a deceased first or second degree relative, visiting a first or second relative with serious illness, or seeking emergency medical treatment, the traveler shall voluntarily make an affidavit and prepare supporting documents (a death certificate, notice of critical condition, and certificate of diagnosis, and so on) when checking in with the airline and shall be seated in a designated area on the flight as arranged by the airline; upon arrival, the traveler shall undergo the specimen collection procedure for COVID-19 testing at his or her own expense.
2. From a country where self-paid COVID-19 tests are not available: For example, if the traveler comes from countries in Oceania such as Tuvalu, Niue, Fiji, and Tonga, or other countries, the traveler shall voluntarily make an affidavit and shall be seated in a designated area on the flight as arranged by the airline; upon arrival, the traveler shall undergo the specimen collection procedure for COVID-19 testing at his or her own expense.
3. Programs managed by relevant ministries and agencies and approved by the Central Epidemic Command Center:
If the a traveler comes to Taiwan for necessary and short-term official business or business purposes and has taken appropriate disease prevention measures before arriving in Taiwan, the traveler shall voluntarily make an affidavit and prepare supporting documents which prove relevant authorities' approval when checking in with the airline and shall be seated in a designated area on the flight as arranged by the airline; upon arrival, the traveler shall observe prevention and quarantine measures approved under the program of the ministry or agency.

If travelers are unable to provide a COVID-19 RT-PCR test result issued with three days of boarding and come to Taiwan without meeting the above-mentioned requirements, such travelers shall still sit in a designated area on the flight as arranged by the airline they fly with and shall undergo the specimen collection procedure at their own expense upon arrival; moreover, such travelers may not apply for disease prevention compensation after entry. They are also subject to a fine between NT$10,000 to NT$150,000 pursuant to Articles 58 and 69 of the Communicable Disease Control Act. If such travelers are diagnosed with COVID-19 and are at risk of infecting others, related criminal liability shall also be imposed on such travelers.

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