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Please note that the fines for inward passenger carrying tobacco or alcohol products exceeding the exempt amount without declaring to Customs will be adjusted from January 1st, 2021. 

Inward passengers aged 20 and over (20+) may carry limited amount of tobacco products and alcoholic beverages for personal use, subject to the following regulations. Merchandise bought from a duty-free shop or on an aircraft is included.

- "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 whomever carries the 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.

Items Exemptions
Alcoholic beverages Totaled 1 liter.
Tobacco products 200 cigarettes, or 25 cigars, or 1lb of smoking tobacco.


- The maximum amount carried shall comply with the limitations, where taxes shall be levied on the portion exceeding the exempt amount following an honest 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 could import more at a time, where 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 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
Alcoholic beverages NT$ 2,000 per liter
Cigarettes NT$ 500 per 200 cigarettes
Cigars NT$ 4,000 per 25 cigars
Smoking Tobacco NT$ 3,000 per pound

※Table of fines will be adjusted as below from January 1st, 2021.

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 an honest declaration.

Items Taxes involved
 Alcoholic beverages Tariff + Alcohol tax + VAT
 Tabacco 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 the 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) Tabocco 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 tabacco: 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%


In case of any discrepancy between the English version and the Chinese version, the latter shall prevail.

Content Maintainers: General Affairs Section, Inspection Division

  • Date:2020-05-12
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