Alcohol regulations in Taiwan

Licences needed

Establishment Permit, Factory Registration, and Tobacco and Alcohol Producer License Permit.

Authority

National Treasury Administration (NTA), Ministry of Finance.

Documents

Application form, production and operational business plan, factory registration certificates, environmental/zoning/sanitation compliance approvals, and identification/qualification documentation of responsible persons.

Fees

Establishment review fee of NT$2,000 to NT$3,000 depending on category, license issuance fee of NT$2,000, and annual permit fee based on production scale.

Time to obtain

Approximately 3 to 6 months (typically 20 to 30 working days for establishment approval, plus time required for factory setup, inspection, and license issuance).

Who can import

Only legally registered corporate entities or commercial partnerships holding a Tobacco and Alcohol Import Business License; individuals may import up to 5 liters for personal use without a commercial license subject to customs duty and taxes.

Licences or registrations

Tobacco and Alcohol Import Business License Permit (菸酒進口業許可執照) from NTA, plus importer/exporter registration with the International Trade Administration (MOEA).

Authority

National Treasury Administration (NTA), Ministry of Finance.

Documents

Application form, company registration certificate, articles of incorporation, proof of paid-in capital, and ID/qualification statements of responsible officers.

Fees

Establishment review fee of NT$2,000, license issuance fee of NT$2,000, and annual license fee of NT$6,000.

Time to obtain

Approximately 2 to 3 months (establishment approval takes roughly 20 working days, followed by company registration and 15 working days for license review).

Required

no

Process

Taiwan does not require prior label registration or formula pre-approval (such as a US COLA). Instead, compliance is verified upon arrival under the Imported Alcohol Inspection Scheme administered by the NTA, where shipments are cleared based on paper inspection (specimen labels and Certificates of Origin) or selective sampling.

Authority

National Treasury Administration (NTA), Ministry of Finance.

Documents and samples

Application for Inspection of Imported Alcohol, customs declaration copy, Certificate of Origin, product basic information sheet, sample label specimens, and foreign laboratory test reports (or physical bottles drawn for testing if sampled).

Fees

Document inspection fee is typically NT$200 per lot; additional testing fees apply if batch laboratory analysis is required.

Renewal

None (inspection approvals are granted on a per-shipment basis).

Time to obtain

1 to 5 working days for document review; 7 to 14 working days if laboratory testing is selected.

Commercial shipments require a licensed domestic Importer of Record. Importers must present a Certificate of Origin issued by the country of production's government or authorized chamber of commerce. Age or vintage certification is required before customs declaration if age or vintage statements appear on the label. Products must satisfy the Hygiene Standards for Alcohol Products (limits on methanol, lead, and additives). Physical excise/strip stamps are not used.

0% customs duty on major distilled spirits under HS 2208, including whisky (2208.30), grape brandy (2208.20), rum (2208.40), gin (2208.50), and vodka (2208.60) under WTO Column 1 rates.

Tobacco and Alcohol Tax (excise) on distilled spirits is NT$2.5 per liter per degree (percentage point) of alcohol content (e.g., NT$100 on a 1-liter bottle at 40% ABV). Value Added Tax (VAT / Business Tax) is 5%, assessed on (CIF value + Customs Duty + Tobacco and Alcohol Tax). A Trade Promotion Service Fee of 0.04% of CIF value also applies.

Sold through private, commercial retail channels including supermarkets, hypermarkets, licensed convenience stores, specialty wine and spirits retailers, hotels, restaurants, and bars. No state retail monopoly exists. Retailers must conspicuously display mandatory warning signs against drink-driving and underage sales. Retail operational hours are not restricted by national alcohol laws.

Banned. Article 30 of the Tobacco and Alcohol Administration Act prohibits selling alcohol via vending machines, mail order, e-commerce, apps, social media, or any method unable to verify the purchaser's age, punishable by fines between NT$10,000 and NT$50,000.

Must be in Traditional Chinese (except brand name, foreign manufacturer/contractor name/address, and geographical indication). Mandatory particulars: brand name, product category, alcohol content (% ABV or degrees, tolerance ±0.5° for spirits), net volume (l, cl, or ml), country of origin, name and address of manufacturer/local importer, and lot/date markings. Mandatory health warning in contrasting text (minimum 2.65 mm font), such as 'Excessive consumption of alcohol is harmful to health' (飲酒過量，有害健康) or 'Don't drink and drive' (酒後不開車，安全有保障). No tax stamps required.

Regulated under Article 37 of the Tobacco and Alcohol Administration Act. All alcohol advertisements must conspicuously include health warning text occupying at least 10% of the visual layout (or displayed for at least 2 seconds in broadcasts). Ads may not encourage excessive consumption, target minors, make misleading/deceptive health claims, or air during daytime children's broadcast programming.

Defined under the Tobacco and Alcohol Administration Act and the Hygiene Standards for Alcohol Products. Distilled spirits are alcoholic beverages produced by fermenting and distilling agricultural materials (>0.5% ABV). Specific statutory limits apply: methyl alcohol must not exceed 1,000 mg/L of pure ethanol for whisky, clear spirits, and general distilled spirits; 2,000 mg/L for grape brandy and grape spirits; and 4,000 mg/L for fruit marc and other fruit distilled spirits. Lead limit is 0.3 mg/L. ABV tolerance is ±0.5%.

None. There are no dry municipalities, counties, or townships in Taiwan. Institutional restrictions apply on school campuses, hospitals, and military bases.

• Promulgation of amendments to the Tobacco and Alcohol Tax Act on January 24, 2025, adjusting tax penalty and procedural clauses.
• Intensified regulatory enforcement through 2024–2026 penalizing unauthorized online alcohol offers and cracking down on the illegal online resale of duty-free alcohol, with fines up to NT$500,000.
• Stepped-up market surveillance and customs scrutiny regarding misleading country of origin and flag representations on imported alcoholic beverages.

With a 0% tariff on major spirits categories and an ad-quantum excise tax rate based strictly on ABV, Taiwan is one of the world's most lucrative and accessible import markets for premium single malt whiskies, boutique gins, and craft spirits.

• National Treasury Administration, Ministry of Finance
• Customs Administration, Ministry of Finance
• Taiwan Food and Drug Administration (TFDA), Ministry of Health and Welfare

1. National Treasury Administration, MOF - Tobacco and Alcohol Administration Act
2. National Treasury Administration, MOF - Hygiene Standards for Alcohol Products
3. Ministry of Finance - Tobacco and Alcohol Tax Act
4. Customs Administration, MOF - Tariff and Passenger Clearance Rules
5. US TTB - International Trade Guide: Taiwan R.O.C.