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Declaration of Tobacco Products and Alcohols

※ Inward passengers aged 20 and over (20+) may carry a limited amount of tobacco products and alcoholic beverages for personal use, subject to the following regulations. 
※ All tobacco products and alcoholic beverages in carry-on and unaccompanied baggage is included in the limited amount mentioned below, i.e., including merchandise bought from a duty-free shop, on an aircraft etc.
- "Tobacco products" allowed to be carried are cigarettes, cigars and smoking tobacco. Others are prohibited: snuff, snus, chewing tobacco, hookah tobacco, shisha tobacco, e-cigarettes, e-liquid or heated-tobacco products, etc. A criminal penalty might be imposed on anyone carrying prohibited tobacco products.
- "Cigars" may include little cigars and cigarillos.
- "Alcoholic beverages" refers to beverages having an alcohol content in excess of 0.5% by volume or other ethyl products for manufacturing.
Exemptions (Free of duty)
- If the amount carried in excess of exemption, a declaration shall be completed and submitted to the customs upon arrival.

Exemptions (Free of duty)
Items Exemptions
Alcoholic beverages Not exceeding 1 liter.
Tobacco products  Not exceeding 200 cigarettes, or 25 cigars, or 1lb of smoking tobacco.

- The maximum amount carried shall comply with the limitations, and tax shall be levied on the portion exceeding the exempt amount following declaration (see Tax Computation).

Items Limitation
Alcoholic beverages Totaled 5 liters. (Totaled 1 liter from Mainland China)
Tobacco products 1,000 cigarettes
or 125 cigars
or 5 lbs of smoking tobacco

- Only an licensed corporation may import more at a time, and the amount carried shall be declared and retained at a customs warehouse for one-stop baggage clearance, followed by submitting a completed import cargo declaration under the corporation's name pursuant to the article 17 of the Customs Act. There is no exemption in such case. For more information about the licensing, please contact to the National Treasury Administration (+886-2-23979491).

- Where an inward passenger in possession of items exceeding the exempt amount fails to declare or has made a false declaration, the amount in violation shall be confiscated and a fine shall be imposed depending on such amount (see table of fines).

Items Table of Fines
Cigarettes NT$ 1,000 per 200 cigarettes
Smoking Tobacco NT$ 3,000 per pound
Cigars wrapped in paper NT$ 500 per 25 cigars
wrapped in leaf tobacco  NT$ 4,000 per 25 cigars
Alcoholic beverages ≦ 10% alc./vol. NT$ 500 per liter
> 10% alc./vol.  NT$ 2,000 per liter

Tax Computation
-Taxes shall be levied following a declaration.

Tax Computation
Items Taxes involved
Alcoholic beverages Tariff + Alcohol tax + VAT
Tobacco products Tariff + Tobacco tax + Health and Welfare Surcharge + VAT

(a) Tariff
    -ad valorem duty
    -calculation : customs value * tariff rates
    *tariff rates differ with HS code (see Chapter 22 and Chapter 24 of the Tariff Database Search System).
(b) Alcohol tax
    -a specific duty pursuant to article 8 of the Tobacco and Alcohol Tax Act.

1) Brewed alcoholic beverages: Beer at NT$ 26 per liter; others at NT$ 7 per liter per degree of alcohol content.
2) Distilled spirits: NT$ 2.5 per liter per degree of alcohol content.
3) Reprocessed alcoholic beverages: alcohol content exceeding 20% by volume at NT$ 185 per liter; alcohol content less than 20% by volume at NT$ 7 per liter per degree of alcohol content.
4) Cooking alcoholic beverages: NT$ 9 per liter.
5) Other alcoholic beverages:NT$ 7 per liter per degree of alcohol content.
6) Ethyl alcohol: NT$ 15 per liter.

(c) Tobacco Tax 
     -a specific duty pursuant to the article 7 of the Tobacco and Alcohol Tax Act.

1) Cigarettes: NT$1,590 per 1,000 cigarettes.
2) Smoking tobacco: NT$ 1,590 per kilogram.
3) Cigars: NT$ 1,590 per kilogram.

(d) Health and Welfare Surcharge
     -pursuant to the article 4 of the Tobacco Hazards Prevention Act.

1) Cigarettes: NT$ 1,000 per 1,000 cigarettes.
2) Smoking tobacco: NT$ 1,000 per kilogram.
3) Cigars: NT$ 1,000 per kilogram.

(e) VAT
     -fixed rate at 5%
     -article 2 of the Value-added and Non-value-added Business Tax Act.

1) Alcoholic beverages: (customs value + alcohol tax + tariff) × 5%
2) Tobacco products: (customs value + tobacco tax + health & welfare surcharge+ tariff) × 5%


Issued:Secretariat Release date:2021-05-28