Taiwan Tobacco and Alcohol Import License 2026
Before starting business as a tobacco or alcohol importer, a company entity must obtain a tobacco and alcohol importer license from the National Treasury Administration, Ministry of Finance. The National Treasury Administration's published processing time limits are 20 days for establishment approval and 15 days for the license (extended when there are 3 or more consecutive holidays); the fees are a NT$2,000 establishment review fee and a NT$2,000 license fee, and the annual permit fee of NT$6,000 per year (prorated by months of operation in the first year) must be paid before the license is issued.
1. Why the license is required
Taiwan's tobacco and alcohol market is regulated by the Tobacco and Alcohol Administration Act. Under Article 16 of the Act, a tobacco and alcohol importer must be organised as a company, must apply to the central competent authority, the Ministry of Finance (applications handled by the National Treasury Administration), for establishment approval, and must apply for the issuance of the license within two years of the date of establishment approval; it may start business only after obtaining the license. Tobacco and alcohol imported without a license are contraband tobacco and alcohol (Article 6).
The license states the business name, the tobacco and alcohol business items, the location of the head office and the name of the responsible person (Article 18 of the Tobacco and Alcohol Administration Act); if any of these change, an application must be filed under Article 19 for a replacement license.
How do I look up a Taiwan tobacco or alcohol import license?
Search the National Treasury Administration (NTA) "Tobacco and Alcohol Business Information Enquiry System" by company name or unified business number. The path is NTA website → Services → Tobacco and Alcohol Administration and Investigation → Tobacco and Alcohol Administration; a mobile "Basic Information Enquiry System" is also available. Search fields include business category, license category, county of head office, license number, business name, unified business number, domestic-manufacture or import business scope, and factory location, plus a CAPTCHA. For queries call the NTA at 02-2322-8000 ext. 7465-7471.
How much are the license fees, and what is the legal basis?
An importer pays a NT$2,000 establishment review fee, a NT$2,000 license issuance fee, and a NT$6,000 annual permit fee. The legal basis is the Fee Standards for Tobacco and Alcohol Business Review, Certificates and Permits, issued under Article 23(1) of the Tobacco and Alcohol Administration Act (amended 29 Dec 2014, effective 1 Jan 2015). Article 2 sets the review fee at NT$2,000 for importers, halves it for applications to change business items or the responsible person under Article 19(1) of the Tobacco and Alcohol Administration Act, charges NT$500 per extension case, and makes it non-refundable if rejected. Article 3 sets issuance at NT$2,000 and reissue or replacement at NT$1,000. Article 4 sets the importer annual permit fee at NT$6,000; in the first year it is paid pro rata to the number of months of operation (incomplete months are not counted), and from the second year onward it must be paid by 31 December of the preceding year.
What taxes apply once the license is granted?
The license is only the qualification; import taxes are separate. Under the Ministry of Finance Operating Manual for Customs Collection of Business Tax (HowBridge reference index, catalog N039), import business tax = (customs value + import duty + commodity tax + tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by Customs at importation. Tobacco and alcohol are not subject to commodity tax; they are taxed under the Tobacco and Alcohol Tax Act: for taxable imported tobacco and alcohol, Customs collects the tax when collecting customs duty (Article 12), and the tobacco health and welfare surcharge is collected by the tobacco and alcohol tax collection authority when collecting the tobacco and alcohol tax (Article 22). Customs Administration statistics (catalog Y008) publish a dedicated table for tobacco and alcohol tax, the health and welfare surcharge, and the trade promotion service fee. For per-product rates see our Taiwan alcohol import duty and tax guide.
2. Eligibility and restrictions
Confirm the company and responsible person meet the requirements before filing.
| Requirement | Rule |
|---|---|
| Entity type | Only a company entity (limited company or company limited by shares) qualifies. Sole proprietorships and partnerships do not (Article 16, Paragraph 1 of the Tobacco and Alcohol Administration Act). However, this does not apply to partnerships or sole proprietorships that had already obtained approval before the amendment took effect on 2014-05-30, provided the responsible person has not changed. |
| Business items | The company registration should include tobacco import or alcohol import, depending on the products. |
| Minimum capital | The particulars recorded on an importer license under Article 18 of the Tobacco and Alcohol Administration Act do not include capital, and the required documents listed in Article 4 of the review regulations do not include proof of capital; actual requirements are as confirmed by the National Treasury Administration. |
| Responsible person | Under Article 17, Paragraph 1 of the Tobacco and Alcohol Administration Act, the applicant or responsible person must not be a minor, a person under a guardianship or assistance declaration, or a bankrupt; approval is also refused while a penalty or judgment for violating contraband tobacco and alcohol or similar provisions has not yet become final, or within 2 years after the fine has been paid in full or a criminal sentence has been served; and where the applicant itself, or a business of which the person was formerly the responsible person, had its establishment approval revoked or annulled less than 3 years earlier. |
3. Four application steps
Service information: National Treasury Administration tobacco and alcohol administration services; after obtaining establishment approval, you can apply for issuance of the license by uploading a PDF to the online application system for tobacco and alcohol manufacturer/importer licenses.
Pre-check company name and business items
A company still being set up must first complete the pre-check of its company name and business scope, with business items including tobacco import or alcohol import; an existing company can apply for establishment approval directly and then register the change in business scope after obtaining it (Articles 4 and 5 of the Regulations Governing the Review of Applications for Establishment and Change Approval by Tobacco and Alcohol Businesses).
Apply for establishment approval
Complete the application form and attach documents such as the responsible person's proof of identity and a declaration that the responsible person is not subject to any of the disqualifications in Article 17 (Article 4 of the review regulations). The National Treasury Administration's published processing time limit is 20 days; the establishment review fee is TWD 2,000.
Complete company incorporation or business-scope change registration
After obtaining establishment approval, complete the company incorporation registration or the registration of a change in business scope within the time limit (Article 5 of the review regulations).
Apply for license issuance
The National Treasury Administration's published processing time limit is 15 days; the license is issued only after the TWD 2,000 license fee and the first-year annual permit fee have been paid (Article 3, Paragraph 1 of the fee standards). You must apply within 2 years of obtaining establishment approval; with good cause, an extension may be requested before the deadline expires, each time for no more than 1 year and no more than 2 times (Article 16 of the Tobacco and Alcohol Administration Act).
4. Fees, annual fee, and taxes
| Item | Amount | Notes |
|---|---|---|
| Establishment review fee | TWD 2,000 | Paid when applying for establishment approval |
| License fee | TWD 2,000 | Paid when applying for license issuance |
| Replacement fee | TWD 1,000 | For license changes or replacement |
| Extension fee | TWD 500 | Per application to extend the establishment approval period |
| Annual fee | TWD 6,000/year | Paid yearly; first year pro rata to months of operation, from the second year paid by 12/31 of the preceding year |
| Tobacco and alcohol tax | By notice | Charged by product type at import |
| Health surcharge | By notice | Applies to tobacco products |
5. Online application system
The National Treasury Administration's online tobacco and alcohol services are split across several systems (for service information, see National Treasury Administration tobacco and alcohol administration services):
- Online application system for tobacco and alcohol manufacturer/importer licenses (gaze.nta.gov.tw): after obtaining establishment approval, apply for issuance or replacement of the license; the application is completed by uploading a PDF
- Application progress inquiry for tobacco and alcohol businesses: check review status
- Tobacco and alcohol business information inquiry system: look up licenses already issued
- Fees: print the payment slip in the National Treasury Administration's "tobacco and alcohol business fee payment section" and then pay
- Handle annual fee payment and renewal
First-time users of the online license application system must register an account with the applicant's email (entering name, national ID number [foreigners enter their residence permit or passport number], contact phone number and an alphanumeric password), and thereafter log in with the email and password.
6. Notes and common errors
7. FAQ
Search the National Treasury Administration (NTA) "Tobacco and Alcohol Business Information Enquiry System" by business name or unified business number. The path is the NTA website / Services / Tobacco and Alcohol Administration and Investigation / Tobacco and Alcohol Administration; a mobile "Basic Information Enquiry System" is also available. Search fields include business category, license category, county of head office, license number, business name, unified business number, domestic-manufacture or import business scope, and factory location. For enquiries call 02-2322-8000 ext. 7465-7471.
Article 23(1) of the Tobacco and Alcohol Administration Act authorises the Fee Standards for Tobacco and Alcohol Business Review, Certificates and Permits (amended on 29 December of ROC year 103 and effective 1 January of ROC year 104). Article 2 sets the establishment review fee for importers at NT$2,000 and NT$500 per extension case; Article 3 sets license issuance at NT$2,000 and reissue or replacement at NT$1,000; Article 4 sets the importer annual permit fee at NT$6,000.
The applicant must be a company with the required tobacco or alcohol import business item, and the applicant and the responsible person must not fall under any of the statutory disqualifications (Articles 16 and 17 of the Tobacco and Alcohol Administration Act).
The National Treasury Administration's published processing time limits are 20 days for establishment approval and 15 days for the license, 35 days for the two stages combined, plus the time for the company incorporation or business-scope change registration; the license must be applied for within 2 years of obtaining establishment approval.
Common fees include establishment review, license issuance, and annual fees. Imports may also involve tobacco and alcohol tax, health surcharge, customs duty, and VAT.
No. Tobacco and alcohol importers must be companies, and tobacco and alcohol imported without a license are contraband. Personal items carried in by travellers fall under different rules: under Article 11 of the Regulations Governing the Declaration, Inspection, Duty Levy and Release of Baggage and Goods Carried by Inbound Passengers, the duty-free allowance is 1.5 litres of alcoholic beverages (aged 18 or over) and 200 cigarettes or 25 cigars or 1 pound of tobacco (aged 20 or over).
Service information is on the National Treasury Administration site at nta.gov.tw/BOTAAA; after obtaining establishment approval, apply for issuance of the license through the "online application system for tobacco and alcohol manufacturer/importer licenses" (gaze.nta.gov.tw), logging in with an account registered by email.
Import/export business registration and the tobacco and alcohol importer license are two separate things: the tobacco and alcohol importer license is an industry permit, while import/export business registration is applied for with the International Trade Administration, Ministry of Economic Affairs by companies engaged in import/export business. The two have different handling authorities and requirements, so confirm each separately.
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This page cites primary government, judicial, and academic sources from HowBridge’s customs reference index (1,171 records). Each item links to its original source.
Reference index data version: 2026-08-16
- Government notice Quantity limits for inbound travellers carrying agricultural, livestock and aquatic products for personal use, tobacco and alcohol, goods from the mainland area, personal medicines, and environmental and veterinary drugs web.customs.gov.tw
- Government research report Tax expenditure assessment report on the reduction of the import duty rate on grain spirits mof.gov.tw
- Official manual Import requirements for various goods (explanation of import regulation codes beginning with A, B, C and F) web.customs.gov.tw
- Official manual Operating manual for the collection of business tax by Customs on behalf of the tax authority law-out.mof.gov.tw
- Statistics / white paper Statistics on duties and taxes collected by Customs (customs duty, and business tax and commodity tax collected by Customs on behalf of the tax authority) web.customs.gov.tw