Distillers Alcohol regulations in Taiwan
How to import or export liquor and spirits to Taiwan, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
Free guide: the import licence, import duty and manufacturing licence sections are open to all. Sign in free to read the other 11 sections for Taiwan in full.
Licence to make spirits (distillery and bottling)
- 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).
Import licence and registration
- 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).
Product and label registration
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…
Import rules
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…
Import duty on spirits (HS 2208)
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.
Excise and taxes
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…
Retail and distribution
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…
Online sale and delivery
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…
Labelling
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…
Advertising
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…
Legal definitions of spirits
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…
Dry or restricted areas
None. There are no dry municipalities, counties, or townships in Taiwan. Institutional restrictions apply on school campuses, hospitals, and military bases.
Recent changes
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…
Opportunities for exporters
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…
Read the full guide for Taiwan, free
Product and label registration, excise, labelling, advertising, distribution and recent changes, with every source, plus an Excel file of every country. Sign in with your email: no password, no fee.
Sign in to read the full guideSources
- National Treasury Administration, MOF - Tobacco and Alcohol Administration Act
- National Treasury Administration, MOF - Hygiene Standards for Alcohol Products
- Ministry of Finance - Tobacco and Alcohol Tax Act
- Customs Administration, MOF - Tariff and Passenger Clearance Rules
- US TTB - International Trade Guide: Taiwan R.O.C.
Selling into Taiwan or buying from it?