Goods Across Borders · Customs rule card

Tobacco Cigarettes → Taiwan

Purpose: Traveling · Verified: 2026-04-24

RESTRICTED

200 cigarettes duty-free

Details

Taiwan Customs Administration allows travelers 20+ to bring 200 cigarettes or 25 cigars or 450 g of other tobacco duty-free. Excess attracts import duty + commodity tax + health-welfare surcharge. Use the Red Channel to declare. Electronic cigarettes are a separate regime and remain subject to MOHW restrictions (enforcement tightened from 2023).

Quantity limit

200 cigarettes or 25 cigars

Legal reference

Tobacco and Alcohol Tax Act

Practical advice

Declare tobacco cigarettes at customs on arrival in Taiwan and carry any documentation specified in the rule. Verify current requirements with Customs Administration, Ministry of Finance (財政部關務署) before travel.

Customs authority

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