I. Regulations on Tobacco and Alcohol
1. None of the tobacco products is allowed for travelers under the age of 20.
Additionally, none of the alcohol is allowed for travelers under the age of 18.
The duty-free privilege is limited to goods carried in for personal or household use only.
2. Allowed & Duty-free Quantities
| Category |
Max. Allowance | Duty Exemption |
|---|---|---|
| Liquor Products |
5 litters (Max. 1 litter if made in Mainland China) |
1 liter |
| Tobacco Products |
One of the following: • 1000 cigarettes (5 cartons), • 125 cigars, • or 5 pounds of cut tobacco |
One of the following: • 200 cigarettes, • 25 cigars, • or a pound of cut tobacco (either one) |
3. Passengers carrying items in excess of the duty-free allowance shall declare such items in the ROC customs declaration form and submit the form through the red line counter (“Goods to Declare”) for customs inspection and clearance.
4. A permit/license is needed when the total quantity of tobacco or alcohol carried exceeds the prescribed limits. A tobacco or alcohol importer shall apply for a permit/license to Tobacco & Alcohol Management Division, Nation treasure Administration, Ministry of Finance.
5. Penalty for exceeding tobacco and alcoholic beverages
Where an inward passenger in possession of items exceeding the exempt amount fails to declare or has a false declaration, the amount in violation shall be confiscated and a fine shall be imposed depending on such amount (see table of fines).
| Goods | Penalty for Failure to Declare Goods Exceeding Duty-free Limits | |
|---|---|---|
| Confiscation & Fines | ||
| Tobacco (Either one of the 3 types of tobacco) |
cigarette | NT $1,000 per carton (every 200 cigarettes) |
| cigar | NT $500 for every 25 non-leaf-rolled cigars | |
| NT $4,000 for every 25 leaf-rolled cigars | ||
| cut tobacco |
NT $3,000 per pound | |
| Alcoholic Beverages | ≦10% alc./vol. Nt $500 per liter |
|
| >10% alc./vol. Nt $2,000 per liter |
||
II. Tax Computation
Taxes shall be levied following an honest declaration.
| Items |
Tax Involved |
|---|---|
| Alcoholic beverages | Tariff + Alcohol tax + VAT |
| Tobacco products | Tariff + Tobacco tax + Health and Welfare Surcharge + VAT |
1. Tariff
a. ad valorem duty
b. calculation: customs value × tariff rates
※Tariff rates differ with HS code (see Chapter 22 and Chapter 24 of the Tariff Database Search System)
2. Alcohol tax
A specific duty pursuant to the article 8 of the Tobacco and Alcohol Tax Act.
| Brewed alcoholic beverages | • Beer: NT$ 26 per liter |
|---|---|
| Distilled spirits | • NT$ 2.5 per liter per degree of alcohol content |
| Reprocessed alcoholic beverages | • alcohol content exceeding 20% by volume: NT$ 185 per liter • alcohol content less than 20% by volume: NT$ 7 per liter per degree of alcohol content |
| cooking alcoholic beverages | • NT$ 9 per liter |
| Other alcoholic beverages | • NT$ 7 per liter per degree of alcohol content |
| Ethyl alcohol | • NT$ 15 per liter |
3. Tobacco tax
A specific duty pursuant to the article of the Tobacco and Alcohol Tax Act.
a. Cigarettes: NT$ 1,590 per 1,000 cigarettes
b. Smoking Tobacco: NT$ 1,590 per kilogram
c. Cigars: NT$ 1,590 per kilogram
4. Health and Welfare Surcharge
pursuant to the article 4 of the Tobacco Hazards Prevention Act.
a. Cigarettes: NT$ 1,000 per 1,000 cigarettes
b. Smoking Tobacco: NT$ 1,000 per kilogram
c. Cigars: NT$ 1,000 per kilogram
5. VAT (fixed rate at 5%)
article 2 of the Value-added and Non-value-added Business Tax Act.
a. Alcoholic beverages: (customs value + alcohol tax + tariff) × 5%
b. Tobacco products: (customs value + tobacco tax + health & welfare surcharge + tariff) × 5%
III. Contact Information
Tobacco & Alcohol Management Division, Nation Treasure Administration, Ministry of Finance: +886-2-23228000 ext. 7462
Baggage Inspection Section, Kaohsiung Airport Branch: +886-7-8057743
In case of any discrepancy between the English version and the Chinese version, the latter shall prevail.