Taking alcohol / spirits out of Taiwan
Spirits for personal use may be exported from Taiwan freely; destination duty-free allowances govern the arrival side.
Details
Spirits for personal consumption are freely exportable from Taiwan — excise duty is origin-paid on retail purchases and no export formality applies at personal quantities. The binding constraint is the destination's duty-free allowance (typically 1 litre of spirits) above which arrival duty applies, and aviation rules: liquids over 100 ml must travel in checked baggage or as sealed duty-free purchases, and alcohol over 70% ABV is forbidden on aircraft entirely (24-70% ABV is capped at 5 litres per passenger in retail packaging).
Quantity limits
Personal-use quantities; 24-70% ABV capped at 5 L per passenger on aircraft
The other direction
Bringing alcohol / spirits into Taiwan(allowed)