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United States → TaiwanHS 220890Other distilled cereal beveragesBroker recommended

음료ㆍ주류ㆍ식초(ko) › Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous

Other distilled cereal beverages

HS 220890United States → Taiwan

Destination duty
40%
Column 1
Business tax (營業稅)
5%
Clearance difficulty
Broker recommended

1Overview

  • Destination duty: 40% (Column 1, 22089010005) — No preferential agreement with United States — the basic / MFN rate applies.
  • Business tax (營業稅): 5%
  • This code covers: Other distilled cereal beverages
  • Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to formal declaration.web.customs.gov.tw

Key points

  • De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
  • Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
  • Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
  • Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
  • Before importing from mainland China, check whether the import regulation column of the commodity classification table shows MW0 or MP1.

As of: 2026-07-29

2Classification

HS6 names

  • ko기타
  • enOther distilled cereal beverages
  • zh_hant其他穀類酒
  • zh_hans其他谷类酒

Taiwan tariff lines

LineDescription
22089010005未變性之乙醇，其酒精強度以容積計低於８０％者Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol
22089020003水果白蘭地Fruit brandy
22089040009龍舌蘭酒（Ｔｅｑｕｉｌａ，Ｍｅｚｃａｌ）Tequila, Mezcal
22089050006茴香烈酒（Ｏｕｚｏ）Ouzo
22089060004寇恩酒（Ｋｏｒｎ）Korn
22089070002酒精強度以容積計不超過１０％之再製酒Re-processed alcoholic beverages, of an alcoholic strength by volume of 10% vol or less
22089080000檄樹酒Morinda citrifolia alcoholic beverages
22089090115米酒，以米類為原料，採用酒麴或酵素，經液化、糖化、發酵及蒸餾而製成之蒸餾酒Rice wine, distilled spirits made from rice as raw materials, using yeast or enzyme, by liquefaction, saccharification, fermentation, and distillation
22089090124以米類為原料，採用酒麴或酵素，經液化、糖化、發酵、蒸餾及調和酒精而製成之酒Alcoholic products made from rice as raw materials, using yeast or enzyme, by liquefaction, saccharification, fermentation, distillation, and blended with ethyl alcohol
22089090197其他穀類酒Other distilled cereal beverages
22089090204其他果類酒Other distilled fruit beverages
22089090357其他再製酒，酒精強度（以容積計）在２０％及以下，但在１０％以上者Other re-processed alcoholic beverages, of an alcoholic strength by volume of 20% vol or less, but more than 10% vol
22089090366其他再製酒，酒精強度（以容積計）超過２０％者Other re-processed alcoholic beverages, of an alcoholic strength by volume of exceeding 20% vol
22089090909其他烈酒及其他含有酒精成分之飲料Other spirits and other spirituous beverages
United States export-side line (reference)
  • 2208.90.01.00Aquavit
  • 2208.90.05.00Not fit for use as beverages
  • 2208.90.10.00Fit for use as beverages
  • 2208.90.12.00In containers each holding not over 4 liters
  • 2208.90.14.00In containers each holding over 4 liters
  • 2208.90.15.00Valued over $3.43/liter
  • 2208.90.20.00Valued not over $2.38/liter
  • 2208.90.25.00Valued over $2.38 but not over $3.43/liter
  • 2208.90.30.00Valued over $3.43/liter
  • 2208.90.35.00Valued not over $2.38/liter
  • 2208.90.40.00Valued over $2.38/liter
  • 2208.90.46Kirschwasser and ratafia
  • 2208.90.46.30In containers each holding not over 4 liters
  • 2208.90.46.60In containers each holding over 4 liters
  • 2208.90.50In containers each holding not over 4 liters
  • 2208.90.50.30Certified organic
  • 2208.90.50.60Other
  • 2208.90.55.00In containers each holding over 4 liters
  • 2208.90.71.00Imitations of brandy and other spirituous beverages
  • 2208.90.72.00Mezcal in containers each holding not over 4 liters
  • 2208.90.75.00Other
  • 2208.90.80Other
  • 2208.90.80.10Premixed cocktails or other mixed beverages, ready to consume as packaged, in containers each holding not over 4 liters
  • 2208.90.80.20Other

Top 3 Taiwan rulings

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As of: 2026-07-29

3Duty & tax

No preferential agreement with United States — the basic / MFN rate applies.

LineDescriptionColumn 1Column 2Column 3
22089010005未變性之乙醇，其酒精強度以容積計低於８０％者40%0%50%
22089020003水果白蘭地0%0%50%
22089040009龍舌蘭酒（Ｔｅｑｕｉｌａ，Ｍｅｚｃａｌ）0%0%50%
22089050006茴香烈酒（Ｏｕｚｏ）0%0%50%
22089060004寇恩酒（Ｋｏｒｎ）0%0%50%
22089070002酒精強度以容積計不超過１０％之再製酒0%0%50%
22089080000檄樹酒40%0%50%
22089090115米酒，以米類為原料，採用酒麴或酵素，經液化、糖化、發酵及蒸餾而製成之蒸餾酒40%0%50%
22089090124以米類為原料，採用酒麴或酵素，經液化、糖化、發酵、蒸餾及調和酒精而製成之酒40%0%50%
22089090197其他穀類酒40%0%50%
22089090204其他果類酒40%0%50%
22089090357其他再製酒，酒精強度（以容積計）在２０％及以下，但在１０％以上者40%0%50%
22089090366其他再製酒，酒精強度（以容積計）超過２０％者40%0%50%
22089090909其他烈酒及其他含有酒精成分之飲料40%0%50%
  • · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
  • · Trade promotion service fee: 0.04% of the dutiable value, subject to a minimum.
  • · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
  • · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
  • · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.

Landed-cost estimate

Duty rate used
40%
Customs value
—
Duty
—
Business tax (營業稅)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-07-29

4Requirements

  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • 4631. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumption 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, 1,000 other tobacco products in stick form,or 5 po…
  • MW0Importation of Mainland China products is prohibited.
  • MW0Importation of Mainland China products is prohibited.
  • MW0Importation of Mainland China products is prohibited.
  • MW0Importation of Mainland China products is prohibited.
  • MW0Importation of Mainland China products is prohibited.
  • MW0Importation of Mainland China products is prohibited.
  • MW0Importation of Mainland China products is prohibited.
  • MW0Importation of Mainland China products is prohibited.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.
  • W01Importation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Ministry of Health and Welfare. The importer shall apply for inspection to the Ministry of Finance.

Agencies involved

  • Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
  • Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
  • International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
  • Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
  • Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
  • Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw

As of: 2026-08-27

5Documents

United States export documents

  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the shipment

    Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the shipment

    Carton-level contents, weights, dimensions and marks.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Contract of carriage; the ocean bill of lading is also the document of title.

    Official page
  • Electronic Export Information (EEI) and ITN
    Issued by:
    Exporter or authorised agent, filed in AESDirect within ACE
    When:
    Before lading, on the deadline for the mode of transport

    Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.

    Official page
  • Shipper's Letter of Instruction (SLI)
    Issued by:
    Exporter
    When:
    When a forwarder files on the exporter's behalf

    Authorises the forwarder as agent and carries the data needed for the AES filing.

    Official page
  • Export licence
    Issued by:
    Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
    When:
    Before export, when the ECCN or USML category and destination require it

    Licence exceptions may be available; the licence or exception is cited in the AES filing.

    Official page
  • Certification of origin for a free trade agreement
    Issued by:
    Exporter or producer
    When:
    Provided to the buyer for its import claim

    KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.

    Official page
  • Certificate of Free Sale or FDA export certificate
    Issued by:
    U.S. Food and Drug Administration or a state authority
    When:
    When the importing country's authority asks for it

    Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.

    Official page
  • Power of attorney to the forwarder
    Issued by:
    Exporter
    When:
    Before the forwarder acts

    Needed for the forwarder to file EEI and act before CBP as authorised agent.

    Official page

Taiwan import documents

  • Import declaration (進口報單)
    Issued by:
    Customs broker or importer, transmitted through the Single Window
    When:
    Within 15 days from the day after the conveyance's import date

    Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.

    Official page
  • Delivery order (小提單, D/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Exchanged after the goods arrive

    The document against which the goods are collected from the container terminal or warehouse.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Used for reconciliation during a C3 physical examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier
    When:
    Issued at loading

    Reconciled against the manifest and used to obtain the delivery order.

    Official page
  • Certificate of origin
    Issued by:
    Issuing body in the exporting country
    When:
    When claiming a preferential rate or when the import regulation requires it

    Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.

    Official page
  • Import permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the import regulation column shows a corresponding code

    Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Importer (taxpayer)
    When:
    Before appointing a customs broker

    Authorises the broker to declare, pay the taxes and collect the goods.

    Official page
  • Inspection and border-check documents
    Issued by:
    BSMI, TFDA
    When:
    With or before the declaration

    Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).

    Official page

6Procedure

  1. Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
  2. Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
  3. File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
  4. Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
  5. Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
  6. Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
  1. Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
  2. Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
  3. Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
  4. PaymentPay the duty, business tax and related fees.
  5. ReleaseCollect the goods from the air cargo terminal.
  1. Express categoriesConsignments are graded by dutiable value: X1 (express documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000).
  2. Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
  3. Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
  4. PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
  5. Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
  1. Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
  2. AllowanceAdult travellers' personal baggage with a total dutiable value of NT$20,000 or less is exempt; alcohol and tobacco have separate quantity limits.
  3. Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
  4. PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
Show United States export-side steps
  1. Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
  2. Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
  3. File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
  4. Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
  5. Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
  6. RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.

7Difficulty

Broker recommended

Score: 0.72

A signal derived from public data, not advice.

Why this reading

  • regime[MOF] Alcohol may be imported only by a holder of an MOF tobacco/alcohol import licence, with W01 border inspection, alcohol tax and Chinese labelling.mof.gov.tw2026-09-07
  • requirement2 destination import requirement(s) found: 1. A photocopy of the tobacco and/or alcohol importer busine, Importation of alcohol shall be made in accordance with "Theportal.sw.nat.gov.tw2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesweb.customs.gov.tw2026-09-07

Components

Import requirements0.771. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for self-consumpti portal.sw.nat.gov.twImportation of alcohol shall be made in accordance with "The Administrative Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance portal.sw.nat.gov.tw輸入規定 코드 2종 · 하위 CCC(HS8) 8/8건 해당 customs_v0.sqlite:tw_requirements
Classification ambiguity0.48TW 결정례 12건 · 하위 세번 3종으로 분산 web.customs.gov.twUS CROSS 45건 중 복수 세번 결정 비율 11% · 같은 사건에서 함께 검토된 다른 HS6 7개 rulings.cbp.gov
Regulatory regime0.80菸酒管理法 — 菸酒進口業許可執照 + W01 輸入查驗 mof.gov.tw
United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

Show rulings from other countries (30)

Sources: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine

I am a: Individual / small seller — Changes which blocks are emphasised