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Q1: What are illegal tobacco and illegal alcohol products?
A1: Illegal tobacco or alcohol products refer to any of the following situations:

1. Tobacco or alcohol products manufactured without obtaining the required license under the Tobacco and Alcohol Administration Act. However, this does not include non-commercial samples used for research or testing purposes with proper records and without commercial packaging.
2. Tobacco or alcohol products imported without obtaining the required license.
3. Tobacco or alcohol products manufactured outside the factory location stated on the manufacturer’s license.
4. Tobacco or alcohol products imported with a license but not declared to customs, or falsely/incompletely declared beyond a certain quantity.
5. Tobacco or alcohol products carried on Republic of China fishing vessels that are not for personal use or exceed the permitted quantity.
   (Article 6 of the Tobacco and Alcohol Administration Act)

Q2: Can tobacco and alcohol products past their expiration date still be sold? What are the penalties?
A2: Expired tobacco and alcohol products may not be sold.

Manufacturers and importers violating the regulation may be fined from NT$50,000 to NT$250,000. Retailers may be fined from NT$10,000 to NT$50,000. Competent authorities may order the products to be recalled and destroyed within a specified period. Failure to comply may result in repeated penalties.
(Articles 30, 54, 55, and 57 of the Tobacco and Alcohol Administration Act)

Q3: Can duty-free tobacco and alcohol purchased at airports be resold?
A3: Duty-free tobacco and alcohol purchased at airports are only for personal use or gifts and may not be resold.

Violators may be fined from NT$30,000 to NT$500,000. If the value of the confiscated goods exceeds NT$500,000, the fine may be up to NT$6 million.
(Article 46 of the Tobacco and Alcohol Administration Act)

Q4: What are the penalties for bringing tobacco or alcohol exceeding duty-free limits into Taiwan?
A4: Excess tobacco and alcohol products will be confiscated by customs, and fines will be imposed as follows:

1. Cigarettes: NT$1,000 per carton
2. Tobacco shred: NT$3,000 per pound
3. Cigars:

• NT$4,000 per 25 rolled cigars
• NT$500 per 25 non-rolled cigars

1. Alcohol:

• Alcohol content above 10%: NT$2,000 per liter
• Alcohol content below 10%: NT$500 per liter

(Article 45 of the Tobacco and Alcohol Administration Act and Point 45 of the Enforcement Guidelines for Tobacco and Alcohol Inspection Cases)

Q5: Can tobacco and alcohol products be sold online?
A5: No. Tobacco and alcohol products may not be sold online.

Because online platforms cannot verify buyers’ ages, laws prohibit the sale of tobacco and alcohol through websites, social media platforms (such as Facebook and LINE), or e-commerce platforms to prevent minors from accessing these products.

Violators:

• Alcohol sales: fined from NT$10,000 to NT$50,000, with repeated penalties possible
• Tobacco sales: handled according to the Tobacco Hazards Prevention Act

(Article 30 of the Tobacco and Alcohol Administration Act)