The regulations governing the specific amounts of illegal tobacco or illegal alcohol which may be produced for personal use with exemption from penalty

Ministry of Finance Notice

Issue Date: March 5, 2010

File Number: Tai-Tsai-Ku-Tzu No. 09903504870

Subject: The amendment of the regulations governing the limit of illegal tobacco or illegal alcohol produced for personal use exempt from penalty (amendment of regulations came into force on 5 March 2010).

Legal Basis: According to Paragraph 2 and 3 of Article 46 of the Tobacco and Alcohol Administration Act.

Matters of Notice:

(1) If some produced illegal tobacco or illegal alcohol products do not exceed a specific amount and are for personal use, they may be exempted from penalty. The specific amounts are as follows:

A. Produced finished and semi-finished tobacco products that total 5 kilograms per household.

B. Produced finished and semi-finished alcohol products that total 100 liters per household.

(2) If semi-finished alcohol products as mentioned above have an alcohol content by volume of less than 0.5 percent, it does not count as a specific amount of produced alcohol. If semi-finished alcohol products have an alcohol content by volume of more than 0.5 percent without clarification filtration, then the specific amount of produced alcohol is calculated by half.