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.
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.
How do I look up a Taiwan tobacco or alcohol import license?
Search the National Treasury Administration (NTA) "Tobacco and Alcohol Business Information Enquiry System" by company name or unified business number. The path is NTA website → Services → Tobacco and Alcohol Administration and Investigation → Tobacco and Alcohol Administration; a mobile "Basic Information Enquiry System" is also available. Search fields include business category, license category, county of head office, license number, business name, unified business number, domestic-manufacture or import business scope, and factory location, plus a CAPTCHA. For queries call the NTA at 02-2322-8000 ext. 7465-7471.
How much are the license fees, and what is the legal basis?
An importer pays a NT$2,000 establishment review fee, a NT$2,000 license issuance fee, and a NT$6,000 annual permit fee. The legal basis is the Fee Standards for Tobacco and Alcohol Business Review, Certificates and Permits, issued under Article 23(1) of the Tobacco and Alcohol Administration Act (amended 29 Dec 2014, effective 1 Jan 2015). Article 2 sets the review fee at NT$2,000 for importers, halves it for changes by existing operators, charges NT$500 per extension case, and makes it non-refundable if rejected. Article 3 sets issuance at NT$2,000 and reissue or replacement at NT$1,000. Article 4 sets the importer annual permit fee at NT$6,000, prorated by months of operation in the first year.
What taxes apply once the license is granted?
The license is only the qualification; import taxes are separate. Under the Ministry of Finance Operating Manual for Customs Collection of Business Tax (HowBridge reference index, catalog N039), import business tax = (customs value + import duty + commodity tax + tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by Customs at importation. Tobacco and alcohol are not subject to commodity tax; they are taxed under the Tobacco and Alcohol Tax Act, with an additional health and welfare surcharge on tobacco. Customs Administration statistics (catalog Y008) publish a dedicated table for tobacco and alcohol tax, the health and welfare surcharge, and the trade promotion service fee. For per-product rates see our Taiwan alcohol import duty and tax guide.
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
Search the National Treasury Administration (NTA) "Tobacco and Alcohol Business Information Enquiry System" by business name or unified business number. The path is the NTA website / Services / Tobacco and Alcohol Administration and Investigation / Tobacco and Alcohol Administration; a mobile "Basic Information Enquiry System" is also available. Search fields include business category, license category, county of head office, license number, business name, unified business number, domestic-manufacture or import business scope, and factory location. For enquiries call 02-2322-8000 ext. 7465-7471.
Article 23(1) of the Tobacco and Alcohol Administration Act authorises the Fee Standards for Tobacco and Alcohol Business Review, Certificates and Permits (amended on 29 December of ROC year 103 and effective 1 January of ROC year 104). Article 2 sets the establishment review fee for importers at NT$2,000 and NT$500 per extension case; Article 3 sets license issuance at NT$2,000 and reissue or replacement at NT$1,000; Article 4 sets the importer annual permit fee at NT$6,000.
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
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This page cites primary government, judicial, and academic sources from HowBridge’s customs reference index (1,171 records). Each item links to its original source.
Reference index data version: 2026-08-16
- Government notice Quantity limits for inbound travellers carrying agricultural, livestock and aquatic products for personal use, tobacco and alcohol, goods from the mainland area, personal medicines, and environmental and veterinary drugs web.customs.gov.tw
- Government research report Tax expenditure assessment report on the reduction of the import duty rate on grain spirits mof.gov.tw
- Official manual Import requirements for various goods (explanation of import regulation codes beginning with A, B, C and F) web.customs.gov.tw
- Official manual Operating manual for the collection of business tax by Customs on behalf of the tax authority 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) web.customs.gov.tw