Taiwan Customs Duty-Free Allowances: Alcohol, Tobacco, and Shopping Limits

Taiwan's customs rules are enforced seriously at Taoyuan International Airport (TPE) and Kaohsiung International Airport (KHH). The limits below apply to travellers aged 20 and over; under-20s may not import alcohol or tobacco at all under the Tobacco Hazards Prevention Act and the Statute for the Control of Alcoholic Beverages.

Alcohol

The duty-free allowance is 1.5 litres of spirits or wine per adult (raised from 1 litre in January 2025). A standard 750 ml bottle of whisky and a 750 ml bottle of wine together just clear the limit. Bring more than that and you are over; the excess is taxed at the point of entry or confiscated if you cannot pay. There is no allowance for beer unless it falls within the 1.5-litre total.

Tobacco

You may import 200 cigarettes (one carton of 10 packs), 25 cigars, or 450 grams of pipe tobacco, but only one category, not a combination. Carry a partial carton plus a handful of cigars and customs can apply duty to the entire quantity or seize it. Heated tobacco products (IQOS sticks, Ploom, glo) are treated as cigarettes: 200 sticks maximum. Electronic cigarettes and vaping devices are fully banned in Taiwan, both the devices and e-liquid are prohibited under the 2023 amendment to the Tobacco Hazards Prevention Act. Do not pack them.

Goods and Shopping Purchases

The duty-free goods threshold is NT$20,000 (roughly USD 615 at current rates). Anything above that, new electronics, luxury bags, jewellery, high-end watches, must be declared and is subject to import duty plus 5 pct business tax (VAT). Rates vary by product type: general consumer goods typically attract 10–30 pct import duty on top of the 5 pct VAT.

There is no "de minimis" exemption for postal and courier imports above NT$2,000 (approximately USD 61). Online orders shipped from abroad, including from Japan, the US, or South Korea, that exceed NT$2,000 per shipment are assessed for duty by Customs Administration, Ministry of Finance.

What Must Be Declared

Taiwan uses a red/green channel system. Use the red channel (declaration required) if you carry:

• Goods exceeding NT$20,000 in total
• Currency or negotiable instruments exceeding NT$100,000 in cash or equivalent (or USD 10,000; if you carry both TWD and foreign currency, both count toward this combined limit)
• Gold or other precious metals with a value above NT$200,000
• Any prescription medications exceeding a 6-month personal supply
• Fresh produce, meat, or soil, most animal and plant products require a Bureau of Animal and Plant Health Inspection and Quarantine (BAPHIQ) permit; pork products in particular face a blanket ban due to African swine fever controls

Walking the green channel while carrying declarable items is treated as smuggling, not an honest mistake. Fines start at NT$3,000 and scale with the value of concealed goods.

Practical Tips

• Keep receipts for expensive items bought abroad. Customs may assess duty on items you already own if they look new.
• Medicines: carry originals in their pharmacy packaging with a doctor's letter if you need more than one month's supply of controlled substances.
• Gifts count. A bag full of gift-wrapped goods is still subject to the NT$20,000 ceiling.
• Taiwan's duty-free shops inside the departure hall operate under different rules, those purchases are consumed outside the country and do not count against your incoming allowance.