The Administrative Regulations Governing the Inspection of Imported Alcohol｜第 3 條｜國庫｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2015-05-01
One who imports alcohol shall apply for inspection. However, any one of the following circumstances renders the imported alcohol exempted from inspection: 1. The imported alcohol is for private use and its volume is no more than 5 liters. 2. The imported alcohol, as approbated by the central competent authority, is in conformity to the provisions given in Subparagraphs 1 to 3, Paragraph 1, Article 49 of the Customs Law. 3. The imported undenatured ethyl alcohol is to be used not for producing alcohol products. 4. Not-for-sale imported alcohol to be used as commercial sample(s), for exhibition, or for R&D (research and development) testing with its duty payable value being below US$1,000. 5. Not-for-sale imported alcohol to be used as commercial sample(s), for exhibition or R&D testing with its duty payable value being above US$1,000 may be specified as exempt from inspection due to special conditions after being approbated by the central competent authority. Under the condition of being in conformity to the preceding proviso stated in Subparagraph 5, the same importer of the not-for-sale alcohol, with the same brand name, origin, product category, manufacturer, may apply for exemption from inspection on one occasion within a period of six calendar months. However, alcohol for R&D testing is not subject to the preceding provision, on the condition that the importer provides the central competent authority a plan of the R&D project and other relevant certification documents and which the aforesaid items have been approbated by the central competent authority. In the case of such alcohol as is deemed to be under the condition of exemption as stated in the proviso to Paragraph 1, the importer is required to ensure that the hygienic quality of the alcohol is in conformity to the stipulations. The competent authority may send inspectors to examine it at any time. If the importer violates the conditions in the use of the alcohol under this exemption of the provision, the importer shall be refused application for exemption from inspection of alcohol for a period of six months commencing from the violation of such exemption.