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Tobacco Products and Alcohols

I. Regulations on Tobacco and Alcohol

    1. Only inbound passengers aged 20 or over are allowed to carry tobacco and alcohol products.

    2. Allowed & Duty-free Quantities



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
(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.



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
 • Others: NT$ 7 per liter per degree of alcohol content

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.

Issued:Information Management Office Release date:2021-09-10 Click times:136