Basic information
Outline of the system
The tobacco/alcohol importer permit licensing system and the issuance of documents of approval or evidencing the purpose of purchase are regulated by "The Tobacco and Alcohol Administration Act" and "The Regulations Governing Undenatured Ethyl Alcohol", in which the importer permit licensing system is administered by the Ministry of Finance (hereinafter the "MOF"). For importation of undenatured ethyl alcohol to be used for industrial purposes excluding alcohol manufacturing and pharmaceutical manufacturing, the documents of approval or evidencing the purpose of purchase issued by the Industrial Development Bureau, Ministry of Economic Affairs are required; for the manufacture of alcoholic beverages, the documents of approval or evidencing the purpose of purchase issued by the Ministry of Finance are required; for use by the military authority, military schools, or military hospitals, the documents of approval or evidencing the purpose of purchase issued by the Ministry of National Defense are required; for the manufacture of medicated alcohol, the documents of approval or evidencing the purpose of purchase issued by the Ministry of Health and Welfare are required; for medical purposes, the documents evidencing the commencement of business issued by the competent health authority are required; for testing purposes, the documents of approval or evidencing the purpose of purchase issued by the competent authorities for the testing products are required; for experimental research by schools, the documents of approval or evidencing the purpose of purchase issued by the Ministry of Education are required; for experimental research by the Academia Sinica, the documents of approval or evidencing the purpose of purchase issued by the Academia Sinica are required; for energy purposes, the documents of approval or evidencing the purpose of purchase issued by the Bureau of Energy, Ministry of Economic Affairs are required. For importation of dehydrated alcohol with alcoholic strength over 99.5% and unit volume no more than five liters to be used for medication, inspection and experimental research, a photocopy of import license permit of undenatured ethyl alcohol issued by the Ministry of Finance is required.
Product coverage
The system covers tobacco, alcohol, and undenatured ethyl alcohol, as identified by the C.C.C. Code: 2103.90.90.10, 2103.90.90.20, 2203~2208 (with the exception of 2207.10.10 and 2207.20), 2402~2403 (with the exception of 2403.91.00 and 2403.99.10). The system is subject to non-automatic licencing.
Nature of licensing
Automatic
If Automatic, administrative purpose
Non-Automatic
If Non-Automatic, description of the notified Non-Automatic Licensing regime
Products under restriction as to the quantity or value of imports
The system is intended to ensure the sound management of imports pursuant to the above-mentioned acts and regulations.
Questions for products under restriction as to the quantity or value of imports
Not applicable.
The system applies to products originating from which country?
The system applies to goods originating in or coming from all countries.
Expected duration of licensing procedure
Legal requirements
Is the licensing statutorily required?
The acts, regulations and application procedures in relation to this system are available at the website of the National Treasury Administration, Ministry of Finance (http://www.nta.gov.tw/).
Does the legislation leave designation of products to be subject to licensing to administrative discretion?
Is it possible for the government to abolish the system without legislative approval?
Repeal of the system does not require legislative action.
Eligibility of applicants
Is there a system of registration of persons or firms permitted to engage in importation?
What persons or firms are eligible to apply for a licence?
Importers subject to the administrative rules and verification of correct usage, are eligible to apply for licence permits.
Is there a registration fee?
Is there a published list of authorized importers?
Contact point for information on eligibility
Ministry/Authority
Address
Telephone
Fax
E-mail address
Website
Contact officer
Submission of an application
Administrative body(ies) for submission of an application
Documentation requirements
What information is required in applications?
What documents is the importer required to supply with the application?
(a)For a permit licence to import tobacco/alcohol: Applicants are required to submit their applications with declarations and identifications of the responsible persons. For applicants intending to import undenatured ethyl alcohol, a plan of importing undenatured ethyl alcohol is required in addition.
(b) For approvals to import undenatured ethyl alcohol:
(1) MOF approval:
For purposes of processing or repackaging and sale in the manufacture of alcoholic beverages: applicants are required to submit their applications, supplementary explanation statements, and usage-assurance statements with the following documents: a photocopy of the identification of the responsible person, a certificate of safety issued by the competent Fire Agency, and a written authorization from the original producer for repackaging operation. In the case that the importation of undenatured ethyl alcohol is made by an importer based on a contract for commission with an alcohol producer for processing or for repackaging and sale, the above-mentioned documents as well as the contract of commission are required.
(2) For undenatured ethyl alcohol not to be used in the manufacture of alcoholic beverages: applicants are required to submit their applications to the other relevant competent authorities.
Window of submission of an application
How far in advance of importation must application for a licence be made?
Although there is no provision governing how long in advance of importation application must be made for a permit licence, a licence may be issued within 7 to 15 working days from the date of application according to the nature of the documentation required to process the application.
Are there any limitations as to the period of the year during which application for licence can be made? If so, explain
May be submitted on any working day.
Issuing the license
Can a licence be granted immediately on request?
Can licences be obtained within a shorter time-limit or for goods arriving at the port without a licence
Which administrative body is responsible for approving application of licences?
Consideration of licence permit applications is effected by the central competent authority MOF.
Must the applications be passed on to other organs for visa, note or approval?
However, import approvals or documents of evidencing the purpose of purchase are granted by the other relevant competent authorities for importation of undenatured ethyl alcohol not to be used in the manufacture or testing of alcoholic beverages.
Are there any other conditions attached to the issue of a licence?
There are no other conditions attached to the issuance of import licence permits or documents of approval or evidencing the purpose of purchase of undenatured ethyl alcohol.
Fees and other administrative charges
Is there any licensing fee or administrative charge?
Yes there are fees.
What is the amount of the fee or charge?
Examination fee (NTD2,000), license fee (NTD2, 000) and annual licence fee (NTD6,000, in proportion to the number of months of business operation for the first year) are charged for the tobacco alcohol importer license permit. There is no other administrative fee for application of documents of approval or evidencing the purpose of purchase in importing undenatured ethyl alcohol.
Is there any deposit or advance payment required associated with the issue of licences?
There is no deposit or advance payment requirement associated with the issuance of licences or import approval.
Amount or rate?
Is it refundable?
What is the period of retention?
What is the purpose of this requirement?
Refusal of an application
Under what circumstances may an application for a licence be refused other than failure to meet the ordinary criteria?
None.
Are the reasons for any refusal given to applicants?
The reasons for any refusal are given to the applicant electronically.
Have applicants a right of appeal in the event of refusal to issue a licence?
In the event of refusal, by law, the applicant has a right to appeal by following the procedures provided by the law.
If so, to what bodies and under what procedures?
Importation
Are there any limitations as to the period of year during which importation may be made?
May be submitted on any working day.
What documents are required upon actual importation?
Upon importation, an importer is required to submit the following documents:
(a) For tobacco and alcohol products and undenatured ethyl alcohol for manufacturing alcoholic beverages: a photocopy of the tobacco/alcohol importer licence is required. When an importer imports undenatured ethyl alcohol, an import approval issued by the authorities as in Item 10(b)(1) is required.
(b) For importation of alcohol products, undenatured ethyl alcohol for producing alcoholic beverages or tobacco products to be repackaged, a certificate of origin is required.
(c) Undenatured ethyl alcohol not for producing alcoholic beverages: approvals to be issued by the other relevant competent authorities.
Are there any other administrative procedures, apart from import licensing and similar administrative procedures, required prior to importation?
There are no other administrative procedures, apart from the above-mentioned procedures.
Conditions of licensing
What is the period of validity of a licence? Can the validity be extended? How?
A tobacco/alcohol importer license permit is valid without due time. However, the licence permit will be revoked if the importer has not paid the annual license fee or has not operated its tobacco or alcohol import business for a period of two successive years. An approval to import undenatured ethyl alcohol for purposes of processing or repackaging and sale in the manufacture of alcoholic beverages is valid for six months. Other documents of approval or evidencing the purpose of purchase in importing undenatured ethyl alcohol not for the above-mentioned purposes are subject to the requirements of the other competent authorities.
Is there any penalty for the non-utilization of a licence or a portion of a licence?
There is no penalty for the non-utilization of import licence permits or documents of approval or evidencing the purpose of purchase of undenatured ethyl alcohol.
Are licences transferable between importers? If so, are any limitations or conditions attached to such transfer?
Import licence permits and documents of approval or evidencing the purpose of purchase of undenatured ethyl alcohol are non-transferable between importers.
Foreign Exchange
Is foreign exchange automatically provided by the banking authorities for goods to be imported?
Foreign exchange is automatically provided by the banking authorities for goods to be imported.