Shipping alcohol to Taiwan from overseas incurs import duty and 5% VAT, plus a tobacco and alcohol tax under Tobacco and Alcohol Tax Act §8: fermented beverages (wine) NT$7 per litre per degree, distilled spirits (whisky, etc.) NT$2.5 per litre per degree, beer NT$26 per litre flat; personal-use limit is 5 litres.
When shipping alcohol from overseas to Taiwan, in addition to import duties and 5% VAT, a tobacco and alcohol tax is levied under Article 8 of the Tobacco and Alcohol Tax Act. There are three main rate categories: fermented alcoholic beverages (e.g., wine) — NT$7 per litre per degree of alcohol content; distilled spirits (e.g., whisky, brandy, vodka) — NT$2.5 per litre per degree of alcohol content; beer — NT$26 per litre (flat rate). For example, 1 litre of wine at 12% ABV: tobacco and alcohol tax = NT$7 × 1 × 12 = NT$84, to which import duty and 5% VAT are then added. Personal-use imports of alcohol are subject to a 5-litre limit; quantities exceeding this limit require an alcohol import business permit. HowBridge Logistics (0523.tw) can assist with confirming alcohol tax calculations and required documentation.
How to Calculate Tobacco and Alcohol Tax on Imported Alcohol
- Classify the alcohol typeDetermine whether the product is a fermented beverage, distilled spirit, or beer.
- Apply the rateFermented beverages: NT$7 per litre per degree; distilled spirits: NT$2.5 per litre per degree; beer: NT$26 per litre (flat).
- Calculate the tobacco and alcohol taxExample: 1 litre of wine at 12% ABV = NT$7 × 1 × 12 = NT$84.
- Add import duty and VATAdd applicable import duty and 5% VAT on top; quantities exceeding the 5-litre personal-use limit require an alcohol import business permit.
Key data quick check
| Fermented beverages | NT$7 per litre per degree |
|---|---|
| Distilled spirits | NT$2.5 per litre per degree |
| Beer | NT$26 per litre |
| Personal-use limit | 5 litres |
| Additional taxes | Import duty + 5% VAT |
regulatory basis
- Tobacco and Alcohol Tax Act, Article 8 (Laws & Regulations Database of the ROC)
- Taiwan Customs (Ministry of Finance) — Taxes and Fees Payable on Imported Goods
Common mistakes and precautions
- Forgetting the tobacco and alcohol tax — import duty and VAT are not the only charges; a tax based on alcohol content also applies.
- Exceeding the 5-litre personal-use limit without an alcohol import business permit, resulting in return shipment or penalties.
- Applying the fermented beverage rate to distilled spirits — the two categories have different per-degree rates.
noun definition
- Tobacco and alcohol tax
- A tax levied on tobacco and alcohol products under the Tobacco and Alcohol Tax Act; for alcohol, it is calculated based on product category and alcohol content.
- Fermented / distilled spirits / beer
- The three main alcohol categories under the tobacco and alcohol tax, each with its own per-degree or flat-rate tax.
Authoritative literature citations
The content of this question is quoted from the "Customs Declaration Authoritative Literature Index Database" built by HowBridge (More than 1,163 copiesGovernment regulations, official manuals, judicial interpretations, intensive reading of academic literature), each article is accompanied by links to government/judicial primary sources for verification:
- 政府研究報告 穀類酒進口關稅稅率調降稅式支出評估報告 想查穀類酒稅則22060010降稅(40%→20%)依據與進口酒類關稅/菸酒稅(每公升每度7元)/營業稅完整稅負算法,就看這份。 www.mof.gov.tw
- 政府公告函釋 進口應稅貨物完稅價格之計算標準(貨物稅完稅價格應否加計進口稅之原則) 想查「進口應稅貨物的貨物稅完稅價格要不要加計進口稅、免稅貨怎麼加」就看這份 law-out.mof.gov.tw
- 統計年報白皮書 海關徵收稅費統計(關稅/營業稅/貨物稅海關代徵徵收情形) 關務署官方稅費徵收統計:關稅+海關代徵營業稅/貨物稅,及菸酒稅、健康福利捐、推貿費等。 web.customs.gov.tw
- 期刊論文 國貿心法 進出口通關實務與進口稅費計算(三)計算篇 貿易雜誌408期「國貿心法」計算篇:進口稅費完整公式與電冰箱/葡萄酒/香菸三實例逐項試算。 www.ieatpe.org.tw