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I have received 2 bottles of wines sending from my friends abroad, why are these items subject to tax and duty?

The regulations of duty exemption of parcels do not apply on alcohol products. Meanwhile, if the imported alcohol beverages are more than 5 liters, a photocopy of alcohol importer business license or an approval issued by Ministry of Finance is required for importation. 
Contact point
Ministry of Finance website
Address: No1Lane 142 Sec6. Roosevelt Rd., Taipei, Taiwan( R.O.C)
Tel: 02-23228000

Customs service sites in the post office
1.Kaohsiung Mail Processing Center Post Office(Kaohsiung Branch 92)
    Address: 7F, No. 853, Minzu 1st Rd., Zuoying Dist., Kaohsiung 81301,Taiwan (R.O.C.)
    Tel: 07- 3479316
2. Tainan Chenggong Road Post Office(Tainan Branch 901)
    Address: 5F, No. 8, Chenggong Rd., North Dist., Tainan 704401, Taiwan (R.O.C.) 
    Tel: 06-2222077

Issued:Information Management Office Release date:2021-05-19 Click times:124