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.
Glossary
- 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.
Cited references
The content of this question is quoted from the "Customs Declaration Literature Index Database" built by HowBridge (More than 1,171 copiesGovernment regulations, official manuals, judicial interpretations, intensive reading of academic literature), each article is accompanied by links to government/judicial primary sources for verification:
- Government research report Tax expenditure assessment report on the reduction of the import duty rate on grain spirits See this for the basis of the grain liquor tariff reduction under 22060010 (40%→20%) and complete calculations for import duty, tobacco and alcohol tax (NT$7 per liter per degree of alcohol) and business tax on imported alcohol. www.mof.gov.tw
- Government notice Basis for calculating the customs value of dutiable imported goods (principle on whether import duty is to be added to the taxable value for commodity tax) See this to learn whether import duty is added to the commodity tax value of taxable imports and how duty-exempt goods are treated. law-out.mof.gov.tw
- Statistics / white paper Statistics on duties and taxes collected by Customs (customs duty, and business tax and commodity tax collected by Customs on behalf of the tax authority) Official Customs Administration, Ministry of Finance (Taiwan) tax and fee collection statistics: customs duties, business tax and commodity tax collected by customs, tobacco and alcohol tax, health and welfare surcharge, and trade promotion fees. web.customs.gov.tw
- Journal article Essentials of international trade: import and export clearance practice and the calculation of import duties and taxes (3) calculation Trade Magazine, Issue 408, “International Trade Know-How” calculations section: complete import tax and fee formulas with itemized examples for refrigerators, wine and cigarettes. www.ieatpe.org.tw