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Exporting alcoholic drinks from Taiwan

In Taiwan alcohol above 0.5% by volume is regulated by the Ministry of Finance under the Tobacco and Alcohol Administration Act. Exported alcohol is exempt from tobacco and alcohol tax, or the tax paid is refunded, once the export declaration is filed with the tax authority. Chinese labelling is not required on products for export.

Updated · Each section links to the official source it comes from

Regulator
Ministry of Finance
Tax on export
Exempt, or refunded after export
Case closure
Export declaration to the tax authority within three months
Labelling for export
Chinese not required
Hygiene documents
Issued on an exporter's request
Producers
Licensed, and registered with the tax authority

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Is the producer licensed, and are the products registered with the tax authority? Read more
  2. 2Will the goods leave the factory tax-exempt, or will tax paid be refunded after export? Read more
  3. 3Is the export declaration ready to close the case within three months? Read more
  4. 4Does the destination ask for a hygiene or other verification document? Read more
  5. 5Is the exporter registered with TITA, and is a certificate of origin needed? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

Producers, labelling and hygiene documents

Who may produce alcohol, how products for export are labelled, and the documents the authority can issue for exporters.

  • Alcohol means beverages with more than 0.5% alcohol by volume (Tobacco and Alcohol Administration Act, Article 4).
  • A producer obtains an establishment permit and then a licence permit from the Ministry of Finance before production begins (Article 10).
  • Producers also register as manufacturers, and register their products, with the tax authority where the factory is (Tobacco and Alcohol Tax Act, Article 9).
  • The product registration states, among other things, whether the product is for export only (Regulations for the Collection of Tobacco and Alcohol Tax, Article 8).
  • Label particulars must be in Chinese, except for products for export; Chinese labelling is added if export products are sold in Taiwan (Tobacco and Alcohol Administration Act, Article 33).
  • The competent authority may issue hygiene documents or other verification documents in response to an exporter's needs, or coordinate their issue with other authorities (Article 39).

How we help: Compliant Always keeps the licence, product registration and any hygiene document with each export lot, dated. Ask about this

Tobacco and alcohol tax on export

How exported alcohol leaves the factory without tax, or has tax refunded, and how the case is closed.

  • Products exported abroad are exempt from tobacco and alcohol tax (Tobacco and Alcohol Tax Act, Article 5).
  • Tax paid on products later exported, or used as raw materials for export products, is refunded (Article 6).
  • For tax-exempt exports, the taxpayer submits the application and a copy of the Customs export declaration to the tax authority within three months of release from the factory; if late, tax is levied (Regulations for the Collection of Tobacco and Alcohol Tax, Article 26).
  • For taxed exports, the taxpayer submits the tax payment certificate and the export declaration after export to claim the refund.
  • Tax-exempt products that cannot be exported are reported and taxed unless returned to the factory.

How we help: Compliant Always keeps the factory delivery sheet, the export declaration and the case closure together for each shipment, and shows a case nearing its three-month deadline. Ask about this

Exporter registration and the export declaration

Who may export, when an export permit is needed, and what goes to Customs.

  • A company or business registered with the International Trade Administration (TITA, formerly the Bureau of Foreign Trade) as an exporter/importer may engage in export business; its English name is reviewed first (Foreign Trade Act, Article 9).
  • Registration is applied for electronically; TITA publishes the registration data online and transmits it automatically to Customs.
  • A registered firm exporting goods not on the List of Commodities Subject to Export Restriction needs no export permit; listed goods follow the regulations on that list (Regulations Governing Export of Commodities, Articles 5 and 6).
  • An export permit is valid for 30 days from licensing and cannot be extended (Article 19).
  • The exporter declares the trademark on the export declaration, or "without trademark" (Article 10).
  • Exporters declare goods to Customs before the clearance or departure of the means of transport, with the export declaration, loading list, booking note, packing list and any export permits (Customs Act, Articles 16 and 17).
  • Declarations, trade licensing, inspection and quarantine services run through the Customs-Port-Trade (CPT) Single Window, operated by the Customs Administration.

How we help: Compliant Always keeps the exporter registration, any export permit and the export declaration with the shipment, dated, and shows a permit that will lapse before the goods leave. Ask about this

Origin marking and certificates of origin

How goods for export are marked with their origin, and how a certificate of origin is issued.

  • Goods for export are marked with the country of origin on the goods or their packaging, conspicuously and durably; goods made in Taiwan are marked "Made in Taiwan", "Made in Taiwan, Republic of China" or an equivalent (Regulations Governing Export of Commodities, Articles 14 and 15).
  • TITA, or a body it entrusts, issues certificates of origin and certificates of processing for exports (Foreign Trade Act, Article 20-2).
  • Goods originate in Taiwan if wholly obtained there, or if the last substantial transformation happened there: a change in the first six digits of the tariff number, or added value above 35% (Certificates of Origin Regulations, Articles 3 and 5).
  • Packing, re-labelling, simple assembly or mixing, and simple cutting do not count as substantial transformation (Article 5).
  • The applicant is the exporter on the export declaration, normally within 180 days after Customs releases the goods; the fee is NT$250 per certificate (Articles 11, 23 and 29).
  • The applicant keeps the documents proving origin for five years (Article 28).
  • Customs publishes the rules of origin for Taiwan's agreements, including ECFA, ANZTEC with New Zealand, ASTEP with Singapore, and the agreements with Guatemala, Panama, Nicaragua, El Salvador and Honduras, Paraguay and Eswatini.

How we help: Compliant Always keeps the origin evidence behind each certificate with the lot, dated, and shows a certificate request coming up against its 180-day window. Ask about this

Who answers for what

WhoWhat they answer forHow we help
ProducerThe licence permit, tax registration of the factory and products, and the tax-exempt release or refund claim.Licences, registrations and case closures kept with each lot.
ExporterRegistration with TITA, the export declaration, any export permit, and the certificate of origin application.Registration, permits and certificates kept with each shipment, dated.
Customs broker or freight forwarderLodging the export declaration and its documents through the CPT Single Window on the exporter's behalf.The documents the declaration needs, in one place before the goods leave.
Certifying authorityThe Ministry of Finance and local tax authorities, for licences, tax exemption and hygiene documents for exporters.Each document kept beside the shipment it covers.

Where are the goods going?

Most of what alcoholic drinks have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

Questions businesses ask

Is alcohol exported from Taiwan subject to alcohol tax?
No. Products exported abroad are exempt from tobacco and alcohol tax, and tax already paid on products that are later exported is refunded (Tobacco and Alcohol Tax Act, Articles 5 and 6).
How do I close a tax-exempt alcohol export with the tax authority?
Within three months of the goods leaving the factory, submit the application and a copy of the Customs export declaration to the tax authority where the manufacturer is located. If the filing is late, tax is levied.
How do I claim a refund of alcohol tax on exported goods?
After export, submit the tax payment certificate and a copy of the Customs export declaration to the tax authority where the manufacturer is located (Regulations for the Collection of Tobacco and Alcohol Tax, Article 26).
Do alcohol labels for export need to be in Chinese?
No. The Tobacco and Alcohol Administration Act exempts products for export from the Chinese labelling requirement, but Chinese labelling must be added if export products are sold in Taiwan (Article 33).
Can I get a health or hygiene certificate for Taiwanese alcohol exports?
The competent authority may issue hygiene documents or other verification documents in response to an exporter's needs, or coordinate their issue with other authorities (Tobacco and Alcohol Administration Act, Article 39).
Who regulates alcohol producers in Taiwan?
The Ministry of Finance. A producer needs an establishment permit and then a licence permit before production, and registers the factory and products with the local tax authority.
What counts as alcohol in Taiwan?
Beverages with more than 0.5% alcohol by volume, and undenatured ethyl alcohol that can be used to make them (Tobacco and Alcohol Administration Act, Article 4).
Can a product be registered as for export only?
Yes. The product registration a manufacturer files with the tax authority states whether the product is for export only (Regulations for the Collection of Tobacco and Alcohol Tax, Article 8).
How do I get a certificate of origin for Taiwanese spirits or wine?
Apply through TITA's online system to TITA or an entrusted issuing body, as the exporter on the export declaration, normally within 180 days after Customs releases the goods. The fee is NT$250.
How does Compliant Always help with exporting from Taiwan?
Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

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