Taiwan Tobacco and Alcohol Import License 2026
Before selling imported tobacco or alcohol in Taiwan, a company must obtain a tobacco and alcohol import business license from the National Treasury Administration.
Commercial tobacco or alcohol imports require a company entity to obtain a license from Taiwan National Treasury Administration. The usual path is establishment approval, company registration, then license issuance. Import customs clearance can start only after the license is issued.
Contents
1. Why the license is required
Taiwan regulates tobacco and alcohol under a dedicated legal framework. Any import for commercial sale should not proceed before approval from the National Treasury Administration.
The license belongs to the approved company and cannot be transferred or lent.
2. Eligibility and restrictions
Confirm the company and responsible person meet the requirements before filing.
| Requirement | Rule |
|---|---|
| Entity type | Only a company entity qualifies. Sole proprietorships and partnerships do not. |
| Business items | The company registration should include tobacco import or alcohol import, depending on the products. |
| Minimum capital | No statutory minimum capital is specified, but normal company setup rules still apply. |
| Responsible person | The person must not be a minor, under guardianship or assistance, bankrupt without reinstatement, or within restricted periods after a revoked license. |
3. Four application steps
Filing portal: NTA tobacco and alcohol online application system.
Pre-check company name and business items
Confirm the company name and add the required tobacco or alcohol import business item. Existing companies should amend business registration first.
Apply for establishment approval
Prepare the application, draft articles, and qualification statements. Review is about 20 working days; the review fee is about TWD 2,000.
Complete company registration
After approval, register the company and obtain the tax ID and company registration documents.
Apply for license issuance
After company setup, apply for the license. Review is about 15 working days; the license fee is about TWD 2,000. Import can start only after issuance.
4. Fees, annual fee, and taxes
| Item | Approx. amount | Notes |
|---|---|---|
| Establishment review fee | TWD 2,000 | Paid when applying for establishment approval |
| License fee | TWD 2,000 | Paid when applying for license issuance |
| Replacement fee | TWD 1,000 | For license changes or replacement |
| Extension fee | TWD 500 | For license extension |
| Annual fee | TWD 6,000/year | Paid yearly; first year may be prorated |
| Tobacco and alcohol tax | By notice | Charged by product type at import |
| Health surcharge | By notice | Applies to tobacco products |
5. Online application system
The National Treasury Administration provides an online tobacco and alcohol application system for these actions:
- Submit establishment and license applications
- Upload articles, statements, and supporting files
- Check review status
- Download or print the license
- Handle annual fee payment and renewal
First-time users usually need a business certificate or citizen digital certificate. Confirm certificate validity before applying.
6. Notes and common errors
7. FAQ
The applicant must be a company with the required tobacco or alcohol import business item, and the responsible person must meet official qualification rules.
Establishment approval is about 20 working days, followed by company registration and license review of about 15 working days. A full case often takes two to three months.
Common fees include establishment review, license issuance, and annual fees. Imports may also involve tobacco and alcohol tax, health surcharge, customs duty, and VAT.
No. Commercial import for resale requires a company license. Personal traveler allowances are separate rules.
Use the National Treasury Administration tobacco and alcohol online application system at nta.gov.tw/BOTAAA.
Yes. The NTA license is an industry permit, while import/export registration is the general trade qualification. Both are needed for normal customs clearance.
After licensing, prepare customs documents correctly
HowBridge Logistics member tools help prepare packing lists and commercial invoices for AEO customs broker review.
Prepare customs documents View permit guide