The Ministry of Finance Announcement

Issued Date: March 22, 2023

File Number: Tai-Tsai-Ku-Tzu No. 11203635570

Subject:

Amendment of "Specific amounts of imported illegal tobacco/alcohol products for which declaration has been evaded, or which have been underreported in accordance with Subparagraph 4 of Paragraph 1 of Article 6 of the Tobacco and Alcohol Administration Act" (amendment becomes effective from March 22, 2023)

Basis:

According to Paragraph 2 of Article 6 of the Tobacco and Alcohol Administration Act.

Matters of Announcement:

The specific amounts of imported illegal tobacco or alcohol products with a license permit obtained pursuant to this Act but for which declaration has been evaded, or which have been underreported in accordance with Subparagraph 4 of Paragraph 1 of Article 6 of the Tobacco and Alcohol Administration Act are as follows：

1. Tobacco: 5 cartons (1,000 pieces) of cigarettes; or 125 cigars; or 5 pounds of cut tobacco; or 5 cartons (1,000 pieces) or 5 pounds of other tobacco products.

2. Alcoholic beverage: 5 liters.