Goods Across Borders · Customs rule card

Alcohol / Spirits → Taiwan

Purpose: Traveling · Verified: 2026-04-25

ALLOWED

1L duty-free for travelers over 18

Details

Travelers aged 18+ may bring 1 litre of distilled spirits and 36 cigarettes (or 25 cigars / 125g of tobacco) duty-free into Taiwan. Quantities above attract Taiwan Tobacco and Liquor Tax (TWD 185 per litre of pure alcohol for spirits) plus 5% business tax. The Red Channel at TPE / KHH / TXG handles declarations; commercial-quantity imports require a Taiwan Tobacco and Liquor Importer Licence.

Quantity limit

1L duty-free

Documentation required

Taiwan Customs declaration form for quantities above allowance

Legal reference

Customs Act

IATA dangerous goods

Alcohol / Spirits is classified under Class 3 — Flammable liquids. Cabin and checked-baggage limits apply on top of customs rules.

Practical advice

No special procedure is required for personal quantities of alcohol / spirits arriving in Taiwan. Quantities above duty-free allowances must still be declared. Verify current limits with Customs Administration, Ministry of Finance (財政部關務署).

Customs authority

Customs Administration, Ministry of Finance (財政部關務署) · https://web.customs.gov.tw