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Customs declaration for tobacco and liquor.

Tax relief isn’t granted on tobacco and liquor. It means the tariff, liquor and tobacco taxes, and health and welfare surcharge will be imposed. Besides, a photocopy of the tobacco and/or liquor importer business license or an approval issued by Ministry of Finance is required. For Scotch Whisky, a certificate of age and origin issued by UK Customs are also necessary. If the importation is for gifts, self-consumption or exhibitions and the quantity does not exceed the following, the above mentioned documents are not required: (1) Tobacco 1,000 cigarettes, 125 cigars or 5 pounds of cut tobacco.(chewing tobacco, snus and snuff are not included) (2) Alcoholic beverage: 5 liters.

 

 

 

 

 

 

 

 

 

Issued:Information Management Office Release date:2021-06-01 Click times:269