• 251: Approval from the Industrial Development Bureau, Ministry of Economic Affairs is required.
• 462: Imported Scotch whisky shall be taxed and released upon presentation of a"certificate of age and origin for Scotch whisky:(C&E 94J)"issued by the Customs of the United Kingdom of Great Britain and Northern Ireland. Provided that the importation is for personal use and the quantity does not exceed 5 liters, the above mentioned C&E 94J certificate is waived.
• 463:
  1. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption and the quantity does not exceed the following, the above mentioned documents are not required：
     1. Tobacco 1,000 cigarettes, 125 cigars or 5 pounds of cut tobacco.
     2. Alcoholic beverage: 5 liters.
  2. For importation of tobacco products to repackage, the usage should be specified during customs clearance, and the certificate of origin issued by the government or chambers of commerce authorized by the government of the country of production is required.
• 467:
  1. For importation of undenatured ethyl alcohol to be used by a business other than one registered for the manufacture of alcoholic beverages and medicated alcohol, an approval from the Industrial Development Bureau, Ministry of Economic Affairs is required. For importation of undenatured ethyl alcohol to be used by a business registered for the manufacture of alcoholic beverages, an approval from the Ministry of Finance is required. For importation of undenatured ethyl alcohol to be used by the military authority, military schools, or military hospitals, an approval from the Ministry of National Defense is required. For importation of undenatured ethyl alcohol to be used by a business registered for the manufacture of medicated alcohol, an approval from the Ministry of Health and Welfare is required. For importation of undenatured ethyl alcohol to be used for medication, a copy of practice license issued by the health competent authority is required. For importation of undenatured ethyl alcohol to be used for inspection, an approval or a proof of purpose issued by the competent authorities of relevant products is required. For importation of undenatured ethyl alcohol to be used for experimentation research by schools, an approval from the Ministry of Education is required. For importation of undenatured ethyl alcohol to be used for experimental research by the Academia Sinica, an approval from the Academia Sinica is required. For importation of undenatured ethyl alcohol to be used for energy, an approval from the Bureau of Energy, Ministry of Economic Affairs is required.
  2. For importation of dehydrated alcohol with alcoholic strength over 99.5% and unit volume of less than five liters to be used for medication, inspection and experimental research, an import license of undenatured ethyl alcohol issued by the Ministry of Finance is required.
• MW0: Importation of Mainland China products is prohibited.
• W 01: Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.

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