Tax relief isn’t granted on tobacco and liquor. It means the tariff, liquor and tobacco taxes, and health and welfare surcharge will be imposed. Besides, a photocopy of the tobacco and/or liquor importer business license or an approval issued by Ministry of Finance is required. For Scotch Whisky, a certificate of age and origin issued by UK Customs are also necessary. If the importation is for gifts, self-consumption or exhibitions 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.(chewing tobacco, snus and snuff are not included) (2) Alcoholic beverage: 5 liters.