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 The Administrative Regulations Governing the Inspection of Imported Alcohol  
 Articles  
Article 1  The Regulation s are enacted pursuant to Paragraph 7, Article 39 of the 
Tobacco and Alcohol Administration Act (hereinafter referred to as the 
Act).  
Article 2  The Regulation s herein are in regard to the inspection of the hygienic 
safety of imported alcohol. The hygiene of imported alcohol shall be in 
conformity to the standard hygiene requirements prescribed jointly by 
the central competent authority and the cen tral competent health 
authority.  
The hygiene items of imported alcohol to be presented for inspection 
will be adjusted physically in accordance with the nature of the alcohol; 
the inspection results over the years; information in relation to domestic 
and f oreign product hygienic safety; and /or the situation necessary at the 
time in regard to the prevention of infectious diseases.  
The obligor of the application for the inspection of the imported alcohol 
is the alcohol importing enterprise . 
The central compe tent authority, in accordance with Paragraph 3, Article 
39 of the Act, shall conduct affairs related to the inspection of imported 
alcohol, and may authorize another agency (institution) to execute such 
affairs (hereinafter referred to as the authorized ag ency (institution)) in 
accordance with Paragraph 6, Article 39 of the Act.  
Article 3  One who imports a lcohol  shall apply for inspection. However, any one 
of the following circumstances renders the imported alcohol exempted 
from inspection:  
1. The imported al cohol is for private use and its volume is no more than 
5 liters.  
2. The imported alcohol, as approbated by the central competent 
authority, is in conformity to the provisions given in Subparagraphs 1 
to 3, Paragraph 1, Article 49 of the Customs Law.  
3. The impo rted undenatured ethyl alcohol is to be used not for 
producing alcohol products.  
4. Not-for-sale imported alcohol to be used as commercial sample(s), for 
exhibition, or for R&D (research and development) testing with its 
duty payable value being below US$1,00 0. 
5. Not-for-sale imported alcohol to be used as commercial sample(s), for 
exhibition or R&D testing with its duty payable value being above 
US$1,000 may be specified as exempt from inspection due to special 2 
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conditions  after being approbated by the central c ompetent authority.  
Under the condition of being in conformity to the preceding proviso 
stated in Subparagraph 5, the same importer of the not -for-sale alcohol, 
with the same brand name, origin, product category, manufacturer, may 
apply for exemption from inspection on one occasion within a period of 
six calendar months. However, alcohol for R&D testing is not subject to 
the preceding provision, on the condition that the importer provides the 
central competent authority a plan of the R&D project and other r elevant 
certification documents and which the aforesaid items have been 
approbated by the central competent authority.  
In the case of such alcohol as is deemed to be under the condition of 
exemption as stated in the proviso to Paragraph 1, the importer is  
required to ensure that the hygienic quality of the alcohol is in 
conformity to the stipulations. The competent authority may send 
inspectors to examine it at any  time. If the importer violates the 
conditions in the use of the alcohol under this exemption  of the 
provision, the importer shall be refused application for exemption from 
inspection of alcohol for a period of six months commencing from the 
violation of such exemption.  
Article 4  The inspection of imported alcohol is conducted in the following wa ys: 
1. Lot-to-lot inspection: By this means, after the application for 
inspection, the lot of alcohol shall be retained temporarily for 
inspection by sampling, and is permitted to be imported once the 
result of the inspection is found to conform to the stipul ations.  
2. Lot-sampling inspection: By this means, after the application for 
inspection, the sampling probability shall be no less than 5% per lot. 
The lot of alcohol which is chosen to be sampled shall be retained 
temporarily for the sampling inspection and is permitted to be 
imported once the result of the inspection is found to conform to the 
stipulations.  
3. Release -after-documentary examination: By this means, the 
application for inspection may be completed and the alcohol product 
may be permitted to be impo rted upon the application being verified 
by computer that the alcohol is in conformity with the stipulation of 
Paragraph 1, Article 6; in addition, the first case of such alcohol 
products being accompanied by the aforesaid documents as stipulated 
in Articl e 6, the alcohol shall be imported once the documents are 3 
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found to conform to the stipulations after examination and in the case 
that hygienic safety concerns remain, the sampling inspection measure 
may be applied.  
The same lot of alcohol applying for ins pection shall be alcohol with the 
same brand name, origin, alcohol content, product category, and 
packaging material. However, grape wine with different alcohol content 
may be incorporated into one lot.  
Article 5  The alcohol for which application for insp ection has been made for 
inspection shall use the lot -to-lot inspection measure if it belongs to the 
following circumstances:  
1. It is the undenatured ethyl alcohol . 
2. It is used for repackaging and sale or processing.  
3. It may jeopardize the human body according  to foreign or domestic 
relevant product safety information, or scientific evidence . 
4. It is necessary to understand the product characteristic according to 
foreign or domestic relevant product safety information . 
5. It is the alcohol with the same brand name, origin, and product 
category of the product that was ever imported by the same obligor of 
the application for inspection and was not conformed to the 
stipulations after inspection. But if the alcohol of the same obligor of 
the application for inspection is qualified for three  consecutive lot s 
thereafter, the inspection may be conducted by means of lot -sampling 
or release -after- documentary  examination . 
6. The obligor of the application for inspection violates Paragraph 1  of 
Article 9, meaning the alcohol which  is allowed to prior release is 
removed from the authorized wares storage site or transferred to a 
third party without authorization before conformed to the stipulations 
of inspection yet . 
7. The central competent authority considers  it is necessary to conduc t a 
lot-to-lot inspection due to hygienic safety concerns.  
Before the lot -to-lot inspection measure is finished, the same obligor of 
the application reapplies for inspection with the same brand name, 
origin, and product category , it shall be conducted with  the lot -to-lot 
inspection measure.  
Article 6  The alcohol for which application for inspection has been made shall be 
handled under the release -after-documentary  examination measure in the 
case that the status of the alcohol products conforms to one or mo re of 4 
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the following conditions:  
1. The alcohol products have been previously inspected and found to be 
in conformity with the standard hygiene requirements.  
2. The alcohol products whose original producing country and exporting 
country have met with the set cond itions and have therefore been 
announced by the central competent authority.  
3. The alcohol products are other than those sampled for inspection.  
4. The alcohol  products are attached with hygiene certificates stipulated 
by the central competent authority.  
Alcoh ol products that have been previously inspected and found to be in 
conformity to the standard hygiene requirements referred to in 
Subparagraph 1 of the preceding paragraph shall mean that the alcohol 
with the same obligor of the application for inspection,  brand name, 
origin, alcohol content, product category, packaging material, and 
manufacturer has been qualified for inspection conducted with the 
announced testing methods by the central competent authority or by a 
laboratory recognized by the central comp etent authority during the 
period of the two years preceding the date on which application was 
made for the inspection of such products. In addition, grape wine with 
the same obligor of the application for inspection, brand name, origin, 
product category, packaging material, and manufacturer, with a 
difference in alcohol content, is also subject to the provisions in 
Subparagraph 1 of the preceding paragraph.  
The countries meeting with the set conditions mentioned in 
Subparagraph 2  of Paragraph 1 shall mean those countries that not only 
comply with the requirements provided for in Paragraph 5 but also 
provide like treatments to alcohol products exported from Taiwan.  
The hygiene certificates mentioned in Subparagraph 4 of Paragraph 1 
shall mean the certificate s stipulated by the central competent  authority 
as the following three types:  
1. The test report provided by a laboratory recognized by the 
International Laboratory Accreditation Cooperation, or issued by a 
foreign governmental agency/institute of the origin al producing and 
exporting country or a laboratory accredited by this governmental 
agency/institute  within two years since its issuance . 
2. The test report or guaranty issued within two years since its issuance 
by the competent governmental authority (ies) or  professional 5 
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alcohol associations of the original producing and exporting 
countries of those alcohol products categories verify ing that the 
alcohol indeed belongs to the announced product category and it is 
also in conformance with the standard hygiene re quirements detailed 
in Taiwan in the test reports or guaranties mentioned above.  
3. The self -certifications issued within two years since its issuance by 
producers or exporters of the original producing or exporting 
countries to show their conformity with Tai wan hygiene standards 
for the grape wines accompanied by a statement filed  and guaranteed 
by the obligor of the application for inspection of such wines that the 
grape wines are in conformity with the stipulations for excellent 
quality wines in the regulat ions of the country of origin.  
The original producing and exporting countries referred to in 
Subparagraph 2 and Subparagraph 3 of the preceding paragraph shall 
mean those countries where the laws and the administration systems 
governing the production of a lcohol product, quality, labeling, hygiene 
inspection , and the enforcement of regulations are complete, executed 
precisely, and are also recognized by the central competent authority.  
The professional alcohol associations referred to in Subparagraph 2  of 
Paragraph 4 shall mean professional organizations that have already 
registered in the original/ exporting countr ies stated in the preceding 
paragraph and that the profession of such association s covers the type of 
alcohol product to be subject to verificatio n. 
The process of recognition and verification of the administration systems 
by the central competent authority, as described in Paragraph 3 or 
Paragraph 5 , may be performed in accordance with the information and 
facts gathered from invited experts and sch olars, and at the same time, 
interested parties (groups) shall be provided with an opportunity to 
provide their opinions.  
Article 7  When the alcohol for which application for inspection has been made is 
applied neither to the ways set by Article 5, the lo t-to-lot inspection 
measure, nor as by the preceding article, the release -after-documentary 
examination measure, it shall use the lot -sampling inspection measure.  
Article 8  When the obligor of the application for inspection or the obligor ’s proxy 
applies for the imported alcohol inspection conducted by the central 
competent authority, the following documents are required:  
1. Application form for inspection of imported alcohol ; 6 
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2. Photocopy of the Customs import declaration ; 
3. Declaration form for the basic informa tion of the imported alcohol ; 
4. Certificate of origin ; and  
5. Other documents required for inspection.  
Along with the documents as prescribed in Subparagraph 3 of the 
preceding paragraph, paper copies of the labeling specimen page or 
illustration shall be provi ded. 
However, imported alcohol that is used for repackaging and sale, or 
processing , is exempted.  
The obligor of the application for inspection  shall provide qualified test 
reports when  importing the imported a lcohol products that were with the 
same obligo r of the application for inspection, with the same brand 
name, origin, product category, alcohol content, and manufacturer and 
have been previously inspected and found non -compliant . 
The imported alcohol that is used for repackaging and sale shall be 
addit ionally provided with authorization documents by original 
producers as provided for in accordance with Article 29 of the Act . 
The imported alcohol, in accordance with Subparagraph 4, Paragraph 1, 
Article 6 for which application is made for the use of the 
release -after-documentary  examination measure shall be additionally 
provided with the documents required in Paragraph 4, Article 6.  
The application for inspection made  by proxy shall further be provided , 
case by case,  with the certificate of appointment as well as the 
identification documents of the proxy. However, a profit -seeking 
enterprise engaged mainly in the business of application for inspection, 
after providing the certificate of appointment and being registered by the 
central competent authority, ma y conduct the application for inspection 
on behalf of the obligor without providing a certificate of appointment 
for each separate application for inspection.  
Article 9  In the case that the alcohol imported by the obligor of the application for 
inspection  is inspected by the method of lot -to-lot ins pection or by the 
method of lot -sampling by which a sampled lot is chosen to be for 
inspection, that obligor of the application for inspection  may apply to the 
central competent authority for the release in adva nce of the imported 
alcohol, under the condition that until such time as the alcohol is deemed 
to be in conformity to the stipulations of the inspection, that the alcohol 
shall neither be removed from the authorized storage site nor transferred 7 
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to a third party without authorization and that the competent authority 
may send inspectors to perform any necessary check, and where the 
aforementioned situations including one of the following under which:  
1. There are difficulties in sampling at the customs areas due  to reasons 
such as the special dimensions or material of the packaging, 
miscellaneous categorization or stacking of the goods . 
2. The time required for inspection is longer than seven working days. 
3. Special grape wines that are sold at the same time internati onally 
within a limited period of time or must be conserved by a particular 
freezing equipment . 
4. Although the alcohol could be sampled at the customs areas, the 
central competent authority regards it as necessary to be release in 
advance for the sake of saf ety, storage condition or other necessary 
situations.  
The imported alcohol for which the obligor applies for inspection shall 
not be allowed for release in advance under any of the following 
circumstances:  
1. The imported alcohol was previously disqualified f or inspection, and 
thereafter any one of the three  consecutive lots with the same brand 
name, origin, product category, and manufacturer was not qualified on 
inspection.  
2. The inspected alcohol was in violation of the provision stated in the 
preceding paragr aph, and was removed from the authorized storage 
site or was transferred to a third party without authorization before the 
alcohol was deemed to be in conformity to the stipulations of the 
inspection. However, alcohol removed from the authorized storage 
site due to force majeure, verified by the central competent authority, 
shall not be subject to the items of this provision.  
3. The sampling performed by the authorized agency (institution) was 
rejected without proper reason(s).  
4. The alcohol that was disqualifie d failed to be returned, re -exported, or 
destroyed within four months following the first day after the central 
competent authority make s the decision of disqualification on 
inspection.  
5. There are certain conditions under which the hygien ic safety of the 
imported alcohol could be threatened.  
Article 10  When conducting the inspection in accordance with the Regulations, the 8 
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inspection fee charged by the central competent authority shall be NT$ 
200 for each lot , however for the lots undergo either lot -to-lot inspection 
or lot sampling by which a sampled lot is chosen  shall be subject to 
inspection fee for the testing service served according to the p rice list of 
testing for imported alcohol  (as the attachment).  
Inspection fee for those lots that were eligible f or undergoing 
release -after-documentary examination  but instead are set for  the 
method s of lot -to-lot inspection or lot sampling due to hygienic  safety 
concerns, within six months following the announcement made by the 
central competent authority , the insp ection fee of such lots shall be NT$ 
200 per lot, the preceding provision shall not apply.  
The obligor of the application for imported alcohol inspection applying 
for sampling not in office hour is charged with extra handling fee, 
according to the followin g stipulations:  
1. On ordinary days, from 6 a.m. to 8:30 a.m. or 5:30 p.m. to 10 p.m., 
every lot charges NT$400;  
2. On holidays, from 6 a.m. to 10 p.m., every lot charges NT$1,000;  and 
3. Every  day from 10 p.m. to 6 a.m. the next day, every lot charges 
NT$2,000.  
The same obligor of the application for inspection, who is applying for 
inspection and handling many lots of alcohol at the same time, is charged 
with an extra handling fee on the basis of one lot.  
The examination fee for exemption from inspection is NT$200  for each 
case prescribed in Subparagraph 5 of Paragraph 1 of Article 3. 
The alcohol that is released in advance and not sampled yet, in 
accordance with Paragraph 1, Article 9 shall be charged NT$500 
additionally as a fee for the authorized agency (institut ion) to send 
inspectors to sample. But when the inspectors can’t finish the journey to 
and fro in one day and need lodging, the fee is charged according to the 
guidelines governing the domestic traveling expenses.  
Reissuing, issuing additionally every kin d of certificate is charge d with a 
paper work fee NT$100 per certificate.  
The inspection fee and the testing fee paid for the application of 
inspection or the exemption from inspection shall not be refund ed when 
the applications are overruled.  
Article 11  The authorized agency (institution) takes samples in accordance with the 
following stipulations:  9 
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1. In the situation with no designate date in the application for import 
inspection, inspectors shall conduct the sampling on the day of 
accepting the applicatio n for inspection in principle. But if the time is 
not available, the sampling shall be conducted on the next day.  
2. In the situation with a designate date in the application for import 
inspection, inspectors shall conduct the sampling on the designate 
day. B ut if the designate day is the day applying for inspection and the 
time is not available, inspectors shall conduct the sampling on the next 
day. Before the authorized agency (institution) sends inspectors to 
sample, the obligor of the application for inspe ction may apply for 
deferment of the designate date once; the deferring period is limited to 
7 days.  
The obligor of the application for inspection shall cooperate with the 
authorized agency (institution) to conduct the sampling. If the obligor 
fails to do this within a period of 30 days after the day of applying for 
inspection, the central competent authority shall overrule the application 
for inspection after receiving the notice from the authorized agency 
(institution).  
In the situation which the central competent authority, in accordance 
with Paragraph 1, Article 9 agrees to release in advance and not yet 
taking samples, the obligor of the application for inspection shall notify 
the authorized agency (institution) to sample right after release. If the 
obligor fails to notify in 7 days, the authorized agency (institution) shall 
designate the time to sample. If the obligor refuses to  cooperate to 
sample, the lot of imported alcohol shall be regarded as disqualified and 
shall be returned and re -exported withi n a definite time.  
Article 12  When the authorized agency (institution) samples and finds the alcohol is 
not conformed to the description stated in the application for import 
inspection, and the obligor of the application for inspection can not 
correct it immediately, the sampling shall be ceased. The obligor of the 
application for inspection shall make corrections to the central competent 
authority in fourteen days; if not, the application for inspection shall be 
overruled. If it is found  that the actual w are content or amount is 
obviously not conformable, the central competent authority shall 
overrule the application for inspection and notify the Customs.  
Article 13  The obligor of the application for inspection shall proper ly place the 
alcohol applying fo r inspection, and shall move the sample to 10 
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appropriate place for the sampling procedure that is requested by the 
authorized agency (institution); otherwise, the authorized agency 
(institution) shall cease sampling.  
Article 14  The sampling of the inspectio n shall be conducted by inspectors of the 
authorized agency (institution), and the obligor of the application for 
inspection shall not designate. The amount of the sampling is to the limit 
enough for inspection and preservation.  
After sampling, the package s of the samples shall be sealed and labeled 
with the application number, sampling date, and the amount of alcohol 
applying for inspection by inspectors of the authorized agency 
(institution).  
Article 15  The samples needed for inspection shall be taken  by the authorized 
agency (institution) from the obligor of the application for inspection 
without compensation. After sampling, the authorized agency 
(institution) shall give the sampling receipt to the Customs as well as the  
obligor of the application for i nspection.  
Article 16  The authorized agency (institution) shall notify the Customs stationed 
staffs or the responsible staffs of the independent management business 
before conducting sampling; while sampling, it shall be conducted 
jointly with the obligor  of the application for inspection or his (her) 
proxy.  
Article 17  The inspection shall proceed by the order of sampling. But when the 
re-testing is applied in accordance with the Regulations, the authorized 
agency (institution) shall conduct in priority.  
The authorized agency (institution) shall present the inspection results to 
the central competent authority in seven working days after sampling.  
Article 18  At the time that the imported alcohol is deemed to be in conformity to 
the stipulations after ins pection, the obligor of the application for 
inspection shall present the sampling receipt to claim the original 
remaining samples within fifteen days commencing from the next day 
after the central competent authority made the decision of qualification 
upon  inspection. In the case that the obligor fails to claim such samples 
within the appointed time, such act shall be regarded as renouncement, 
and the samples shall be processed by the authorized agency (institution)  
itself.  
Article 19  When the imported alc ohol fails to be in conformity with the stipulations 11 
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after inspection, the obligor of the application for inspection may apply 
for re -testing without charge within fifteen days commencing from the 
next day after the central competent authority made the dec ision of 
disqualification upon inspection. Application for re -testing is limited to 
once. When a notice to re -test is received from the central competent 
authority, the authorized agency (institution) shall re -test the original 
remaining samples; however, in the case as where there are no remnants 
or there is insufficient quantity, the authorized agency (institution) will 
re-sample the alcohol products.  
The original remainder samples of alcohol that is not conformed to the 
stipulations stated in the precedi ng paragraph shall not be returned; if 
missing the deadline of retesting application, the alcohol shall be 
destroyed by the authorized agency (institution) itself . 
Article 20  The central competent authority may forward the decision(s) to the 
Customs via e lectronic data interchange after conducting the inspection 
according to the Regulations. Such decisions may also be transmitted by 
computer link or via electronic data transmission to a specific database 
for the entitled obligor s of the application s for in spection to browse or 
print.  
The imported alcohol that is not conformed to the stipulations after 
inspection or still not qualified after retesting, the obligor of the 
application for inspection shall return or destroy the imported alcohol 
after receiving the inspection results.  
Article 21  The forms required for inspection application shall be prescribed by the 
central competent authority.  
Article 22  The enforcement date of the Regulations shall be January 1, 2016.  
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 Attachment: Price l ist of testing for  imported alcohol  
Testing I tem Fees (in NT$)  
Methanol  2,500 
Lead  2,000 
Sulfur dioxide  2,000 
Salt(sodium chloride)  1,000 
Preservative(sorbic acid and 
benzoic acid)  5,000 
Radiation  2,000  
Others  are subject  to the 
promulgat ion by the central 
competent  authority .    Fees charged are based on the 
actual costs . 
 
Note:  
In case of any discrepancy between this English version and the Chinese text of th e 
Regulations, the Chinese text shall govern .