How Much Tax Do You Pay When Shipping Alcohol to Taiwan?
- Alcohol does not qualify for the NT$2,000 de minimis exemption and is always taxed: alcohol import taxes = customs duty + tobacco and alcohol tax + 5% business tax.
- Tobacco and alcohol tax varies by type: beer is 26 New Taiwan dollars per liter; wine and sake are 7 New Taiwan dollars per liter per percentage point of alcohol; whisky and brandy are 2.5 New Taiwan dollars per liter per percentage point of alcohol.
- Common customs duty rates: whisky 0%, wine and champagne 10%, and sake 20% (the actual rate is determined by the CCC tariff classification).
- Keep these three quantity thresholds distinct: travelers aged 18 or older receive a 1.5-liter duty-free allowance; postal and express shipments of up to 5 liters for personal use do not require an alcohol import business license but are always taxed; shipments over 5 liters require a license.
Sources: Article 8 of the Tobacco and Alcohol Tax Act, Article 49 of the Customs Act, Article 21 of the Foreign Trade Act, Article 20 of the Value-added and Non-value-added Business Tax Act, Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels, Regulations Governing the Declaration, Inspection, Duty and Tax Exemption and Release of Personal Luggage or Goods of Inward Passengers, and the Customs Import Tariff. See the authoritative references at the end of this page.
📅 Last updated: 2026-07-24 (wine 10%, sake 20%, and whisky, brandy, and beer 0% verified against the Customs Administration tariff database synchronized with this site; customs duty for reprocessed alcoholic beverages revised to “0–40% depending on the product”; all other information follows the regulatory review dated 2026-06-03) · ✍️ Good Luck Forwarding Editorial Team · 🛡️ Reviewed by an AEO-certified partner customs broker
Alcohol Does Not Qualify for the NT$2,000 Exemption
⛔ Alcohol (and tobacco) does not qualify for the NT$2,000 de minimis exemption and is always taxed.
The NT$2,000 de minimis exemption for imported express and postal shipments, which exempts customs duty, commodity tax, and business tax, expressly excludes tobacco and alcohol. This exclusion is based on the Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels and the items announced by the Ministry of Finance under the proviso of Paragraph 2, Article 49 of the Customs Act. Therefore, even a low-priced bottle of wine with a customs value below NT$2,000 is still subject to customs duty + tobacco and alcohol tax + business tax. This is the most important difference between alcohol and other goods.
Alcohol import taxes = customs duty + tobacco and alcohol tax + trade promotion service fee + 5% business tax
Customs duty = customs value × duty rate (whisky 0%, wine 10%, sake 20%)
Tobacco and alcohol tax = based on the type, volume, and alcohol content (see the rate table below and Article 8 of the Tobacco and Alcohol Tax Act)
Trade promotion service fee = customs value × 0.04% (four ten-thousandths; waived when the customs value is below NT$100, Article 21 of the Foreign Trade Act)
Business tax = (customs value + customs duty + tobacco and alcohol tax) × 5% (Article 20 of the Value-added and Non-value-added Business Tax Act)
Tobacco and Alcohol Tax Rates by Type
| Alcohol type | Tobacco and alcohol tax (Article 8 of the Tobacco and Alcohol Tax Act) | Common customs duty |
|---|---|---|
| Beer | 26 New Taiwan dollars per liter (regardless of alcohol content) | Usually 0% |
| Wine, champagne, and fruit wine (brewed) | 7 New Taiwan dollars per liter per percentage point of alcohol | About 10% |
| Sake and Japanese rice wine (brewed) | 7 New Taiwan dollars per liter per percentage point of alcohol | About 20% |
| Whisky, brandy, vodka, and gin (distilled) | 2.5 New Taiwan dollars per liter per percentage point of alcohol | Usually 0% |
| Reprocessed alcoholic beverages (alcohol content > 20%) | 185 New Taiwan dollars per liter (fixed rate) | Depends on the product (0–40%) |
| Reprocessed alcoholic beverages (alcohol content ≤ 20%) | 7 New Taiwan dollars per liter per percentage point of alcohol | Depends on the product |
| Cooking alcohol (including cooking rice wine) | 9 New Taiwan dollars per liter (fixed rate) | — |
| Other alcoholic beverages/alcohol | Other alcoholic beverages: 7 New Taiwan dollars per degree; edible alcohol: 15 New Taiwan dollars per liter | Depends on the product |
※ Tobacco and alcohol tax formula: brewed and distilled alcoholic beverages = liters × alcohol content × unit rate. Example: 750ml wine at 13% = 0.75 × 13 × 7 ≈ 68 New Taiwan dollars; 700ml whisky at 40% = 0.7 × 40 × 2.5 = 70 New Taiwan dollars. The complete tax brackets are listed in Article 8 of the Tobacco and Alcohol Tax Act, covering six categories: brewed alcoholic beverages, distilled spirits, reprocessed alcoholic beverages, cooking alcoholic beverages, other alcoholic beverages, and alcohol.
Real-World Examples: Taxes on Alcohol Shipped to Taiwan
The following results were tested using this site's tariff engine (single bottle/set, ocean freight):
| Alcohol | Volume/alcohol content | Product price | Tariff classification | Customs duty | Tobacco and alcohol tax | Total import taxes |
|---|---|---|---|---|---|---|
| Whisky | 700ml/40% | US$50 | 2208.30 | 0% | NT$70 | About NT$152 |
| Japanese sake | 720ml/15% | ¥3,000 | 2206.00 | 20% | NT$76 | About NT$233 |
| Craft beer (2L) | 2000ml/5% | US$20 | 2203.00 | 0% | NT$52 | About NT$86 |
| Brandy | 700ml/40% | €40 | 2208.20 | 0% | NT$70 | About NT$147 |
| French red wine | 750ml/13% | €20 | 2204.21 | 10% | NT$68 | About NT$185 |
* Total import taxes = customs duty + tobacco and alcohol tax + 5% business tax. Sake carries a relatively higher tax burden because its customs duty is 20%. Although whisky has a high alcohol content, its customs duty is 0%, and the tobacco and alcohol tax unit rate for distilled spirits is lower at 2.5 New Taiwan dollars per percentage point.
Quantity Limits for Shipping Alcohol
| Method | Quantity | Rules |
|---|---|---|
| Postal/express shipment for personal use | ≤ 5 liters | Alcohol does not qualify for the NT$2,000 de minimis exemption and is always taxed. Shipments of up to 5 liters for personal use do not require an alcohol import business license but must be declared to Customs shipment by shipment. |
| Postal/express shipment for personal use | > 5 liters | This exceeds the personal-use limit and requires an alcohol import business license, as it is treated as commercial importation. |
| Carried by an arriving traveler | 1.5 liters (aged 18 or older) | No limit on the number of bottles and exempt from import taxes; the portion exceeding 1.5 liters is taxed under the Regulations Governing the Declaration, Inspection, Duty and Tax Exemption and Release of Personal Luggage or Goods of Inward Passengers. |
Package-forwarding reminder: Alcohol is special cargo and must be shipped through a service that accepts alcoholic beverages, with all required declarations completed. Before placing an order, confirm the shipping method and quantity with customer service to avoid customs delays.
Frequently Asked Questions About Alcohol Import Taxes
Legal Basis and Official Sources
- Article 8 of the Tobacco and Alcohol Tax Act (tobacco and alcohol tax rates by type, pcode G0330010), Paragraph 2, Article 49 of the Customs Act (authority for the de minimis exemption threshold; tobacco and alcohol are excluded by Ministry of Finance announcement), Article 21 of the Foreign Trade Act (0.04% trade promotion service fee), Article 20 of the Value-added and Non-value-added Business Tax Act (tobacco and alcohol tax is included in the business tax base for imported goods), and the Regulations Governing the Declaration, Inspection, Duty and Tax Exemption and Release of Personal Luggage or Goods of Inward Passengers (1.5-liter traveler duty-free alcohol allowance) — Laws and Regulations Database of the Republic of China.
- Ministry of Finance Taxation Administration alcohol tax calculator and guidance: etax.nat.gov.tw
- Taipei Customs, Customs Administration, Ministry of Finance: alcohol import rules and quantity limits: web.customs.gov.tw
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