Incense bags is a religious product with the characteristics of folk belief and culture in Taiwan. Moderate commercialization is of positive significance to the preservation of religious culture and the development of religious culture products. According to the survey of customer attitudes towards incense bags commercialization and the development of customer HVM, this study finds that young people are very supportive of the commercialization of incense bags, and that the sense of design and religious meaning are considered to be the necessary conditions for commercialization design. Among the product appearance design attributes, if the overall sense can convey the visual perception and cognition of exquisiteness, conciseness and link to religious experience, it can create the customer values of Religion, artistry and Personalize. In this way, the commercialization process of incense bags will not be commodity oriented, but can retain their religious significance while having the opportunity to create customer values.
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