Export wine to Taiwan: the 2026 guide

The market in numbers

Exporting countries declared USD 217 million of wine shipped to Taiwan in 2025, 2.8% less than in 2024 and below the 2021 peak of USD 270 million. France leads with 47.3% (USD 103 million, down 12.4%). Shipments from the United Kingdom more than tripled, to USD 20 million, ahead of Australia (USD 18.6 million, up 17.2%) and Italy (USD 18.3 million). Full ranking by country, 2025 data.

Duties and taxes

Four layers, collected by Customs at import:

1. Customs duty on the CIF value: 10% for still wine and Champagne, 20% for other sparkling wine (Customs Import Tariff, column 1, subheadings 2204.21 and 2204.10). New Zealand wine pays 0% under ANZTEC, in force since 1 December 2013, as does wine from Singapore, Panama, Guatemala, Nicaragua, El Salvador and Honduras. EU, Australian, UK, US and Chilean wine pays column 1.
2. Tobacco and alcohol tax: NT$7 per litre per degree of alcohol (Tobacco and Alcohol Tax Act, Article 8, unchanged since 2009).
3. Trade promotion service fee: 0.04% of the customs value (Foreign Trade Act, Article 21), not collected when NT$100 or less.
4. Business tax: 5% of (CIF + duty + alcohol tax) (Value-added and Non-value-added Business Tax Act, Articles 10 and 20).

The health and welfare surcharge applies to tobacco only.

Rates in force on 13 November 2026; customs rounding ignored. New Zealand still wine: NT$81.27 (27% of CIF).

Who imports, and what each side does

Only a company holding a tobacco and alcohol importer licence from the Ministry of Finance may import wine (Tobacco and Alcohol Administration Act, Article 16). The National Treasury Administration issues it in two stages: an establishment permit, then the licence.

Each shipment is inspected before clearance. The importer files with the National Treasury Administration, then declares to Customs, which takes samples. Release is batch by batch, by random sampling or on documents; a laboratory report under two years old from an accredited or official laboratory supports release on documents.

Wine is inspected under these alcohol rules: we found no separate Taiwan FDA food import inspection for it, and no registration of the foreign winery. You supply the certificate of origin, the label and product data.

Labels

• A Chinese label firmly attached to the bottle: brand, product type, alcohol content, origin, producer and importer names and addresses, lot number, volume, health warning. Brand, foreign producer details and geographical indication may stay in the original language.
• Warning: 飲酒過量，有害健康 ("excessive drinking harms health") or another approved text, at least 2.65 mm high, on the largest surface, in a contrasting colour.
• No health claims, and nothing the original label does not state.
• We found no change in 2025 or 2026: the labelling regulations date from 2015.

Documents and samples

• Proof of origin for every wine: a certificate of origin from a government or authorised chamber of commerce, filed before the customs declaration. For the New Zealand 0%, an ANZTEC declaration of origin on the invoice.
• Samples: free of customs duty up to NT$12,000. We found no exemption from the alcohol tax. Samples not for sale up to USD 1,000 skip inspection. Send them to a licensed importer: anyone else bringing in wine imports unlicensed alcohol, except small personal quantities.

How the market works

The licensed importer clears the wine, pays the taxes, applies the Chinese label and sells to shops, restaurants and hotels.

Online sale to consumers is banned: no vending machines, mail order, e-commerce or any sale that cannot check the buyer's age (Article 30). Shops must post that they sell no alcohol to anyone under 18 (Article 35).

Advertising must show 禁止酒駕 ("no drink driving") and a health warning, and must not encourage drinking, target young people, mislead or claim health benefits (Article 37).

Fair: Chan Chao Taipei International Wine & Spirits Festival, Taipei World Trade Center Hall 1, announced for 23 to 26 April 2027: check the organiser's site before you book.

Mistakes to avoid

• Pricing Prosecco, Cava or Crémant at 10%: only Champagne gets 10%.
• Skipping the certificate of origin because no preference is claimed.
• Shipping before the importer holds its licence and has filed for inspection.
• A warning under 2.65 mm, or claims added on the Chinese label.
• Sending samples to an unlicensed company, or assuming they are tax free.
• Planning online sales to consumers.

How we work in Taiwan

Taiwan is covered from our Shanghai office. Meet the Shanghai office.

Sources

1. Customs Import Tariff, general rules and columns (amended 28 January 2026), Ministry of Justice, Laws and Regulations Database, link (primary)
2. Customs Import Tariff amendment, subheading 2204.10.10 Champagne, column 1: 10% (11 May 2022), Ministry of Justice, Laws and Regulations Database, link (primary)
3. Customs import tariff data file: 2204.10.10 (10%), 2204.10.90 (20%), 2204.21.00 (10%), column 2 0% for PA, GT, NI, SV, HN, NZ, SG (updated 11 March 2026), Customs Administration, Ministry of Finance (Government Open Data Platform), link (primary)
4. Tariffs and taxes for HS 2204.21 and 2204.10 into Taiwan: MFN 10% and 20%, business tax 5%, alcohol tax TWD 7 per litre per degree, trade promotion fee 0.04%, European Commission, Access2Markets, link (official, secondary)
5. Tobacco and Alcohol Tax Act, Articles 2, 3, 4, 8, 12 and 22 (amended 24 January 2025; Article 8 last amended 2009), Ministry of Justice, Laws and Regulations Database, link (primary)
6. Tobacco and alcohol tax: taxation method (other brewed alcohol NT$7 per litre per degree), National Taxation Bureau, Ministry of Finance, tax portal, link (primary)
7. Foreign Trade Act, Articles 21 and 21-1 (trade promotion service fee, cap 0.0425%, import base), Ministry of Justice, Laws and Regulations Database, link (primary)
8. Trade promotion service fee: rate actually collected 4 per 10,000, International Trade Administration, Ministry of Economic Affairs, link (primary)
9. Amended scope of trade promotion service fee exemptions, 2 February 2024 (amounts not over NT$100), Ministry of Economic Affairs, Executive Yuan Gazette, link (primary)
10. Duty assessment example: trade promotion fee 0.04% of customs value, business tax 5%, Keelung Customs, Customs Administration, link (primary)
11. Value-added and Non-value-added Business Tax Act, Articles 9, 10, 20 and 41 (amended 28 May 2025), Ministry of Justice, Laws and Regulations Database, link (primary)
12. Operating manual for business tax collected by Customs: rate 5%, import formula, NT$2,000 exemption excluding alcohol, Department of Taxation, Ministry of Finance, link (primary)
13. Tobacco and Alcohol Administration Act, Articles 6, 16, 30, 32, 33, 35, 37, 39 and 45 (amended 27 December 2017), Ministry of Justice, Laws and Regulations Database, link (primary)
14. Tobacco and alcohol business applications: importer establishment permit and licence, inspection processing times, National Treasury Administration, Ministry of Finance, link (primary)
15. Imported alcohol sampling and inspection: inspection application before customs declaration, sampling by Customs, Keelung Customs, Customs Administration, link (primary)
16. Administrative Regulations Governing the Inspection of Imported Alcohol, Articles 2 to 8 and 10, Ministry of Justice, Laws and Regulations Database, link (primary)
17. Regulations Governing the Labeling of the Alcohol Products, Articles 3, 7, 11 and 14 (amended 1 January 2015), Ministry of Justice, Laws and Regulations Database, link (primary)
18. Customs Act, Article 49 (advertising matter and samples), Ministry of Justice, Laws and Regulations Database, link (primary)
19. Regulations Governing Customs Clearance for Importation of Advertising Matter and Samples, Article 3 (NT$12,000), Ministry of Justice, Laws and Regulations Database, link (primary)
20. Customs Fact Sheet 48: ANZTEC rules of origin, entry into force 1 December 2013, declaration of origin, New Zealand Customs Service, link (official, secondary)
21. ANZTEC factsheet: all New Zealand wine exports duty free on entry into force, New Zealand Commerce and Industry Office, Taipei, link (official, secondary)
22. Export guide for alcoholic beverages to Taiwan (import, labelling, sales rules), Japan External Trade Organization (JETRO), link (official, secondary)
23. Chan Chao Taipei International Wine & Spirits Festival, spring edition 23 to 26 April 2027, Chan Chao International, link (primary)

This guide summarises official texts for exporters; it is not legal or tax advice. Rules change: check with your importer or with us before shipping.