By Nick Lung    Photo：CANVA

In recent years, Taiwanese consumers' acceptance of wine has continued to increase, with wines from various regions, including France, Italy, Chile, Australia, and New Zealand, gradually entering the Taiwanese market. However, wine is a special commodity regulated under the Tobacco and Alcohol Administration Act, making the import process much more complex than for general consumer goods. From license applications, import customs declarations, sanitary inspections, and labeling regulations to the specific requirements of different production regions, each step can affect customs clearance time and costs. This article will comprehensively explain the customs declaration regulations for imported wine in Taiwan, special considerations for different production regions, and whether wine is considered a dangerous good in shipping contracts and shipping company acceptance standards, helping businesses intending to enter the wine import trade to grasp the key aspects.

I. Basic Qualifications for Importing Wine: Tobacco and Alcohol Import Permit

According to the "Tobacco and Alcohol Management Act," anyone wishing to engage in the import of tobacco and alcohol must first apply to the National Treasury Administration of the Ministry of Finance for a "Tobacco and Alcohol Import Permit." Only after the permit is approved can one proceed with customs declarations as an importer. This permit is a prerequisite for all subsequent wine import operations; importing alcohol without a permit will result in penalties. The application requires supporting documents such as company registration or business registration documents and proof of capital. After review, the competent authority will issue a permit number. This permit number must be included on every declaration for imported wine; omissions will result in rejection as incomplete documentation.

II. Import Customs Declaration Process and Tariff Classification

The practical process for importing wine can be broadly divided into the following steps:

1. Import Declaration and Tariff Classification Wine primarily falls under category 2204 in the customs tariff. Different tariff subheadings are applied based on product type (e.g., still wine, sparkling wine, fortified wine), resulting in varying tariff rates. Currently, the tariff rate for general red and white wines and fortified wines is approximately 10%, while sparkling wines and champagnes are subject to higher tariffs. If the country of origin of the imported wine has an economic cooperation agreement with Taiwan (such as ANZTEC with New Zealand, ASTEP with Chile, etc.) and provides valid certificates of origin, it may be possible to apply a more favorable agreement tariff rate. Businesses should confirm whether the country of origin qualifies for tariff preferences before customs declaration.

2. Tobacco and Alcohol Tax and Business Tax In addition to tariffs, imported wine is also subject to tobacco and alcohol tax. Wine falls under the category of "other fermented wines," and the tobacco and alcohol tax is calculated as a fixed amount per liter based on the alcohol content per degree; the higher the alcohol content, the higher the tax. After adding tariffs and tobacco and alcohol tax to the dutiable value, a 5% business tax is levied, making the overall tax burden of imported wine a single tax. Businesses must fully incorporate these three taxes into their cost calculations when quoting and pricing.

3. Inspection of Imported Alcoholic Beverages According to the "Regulations Governing the Inspection of Imported Alcoholic Beverages," imported wines must undergo a sanitary inspection by customs before clearance. The inspection items include standards for methanol, sulfur dioxide, and lead. For example, the methanol content per liter (based on pure ethanol) of wine must be below 3000 mg. If the sulfur dioxide residue exceeds 0.25 g but does not exceed 0.4 g per liter, the label must state "Sulfur dioxide content of this product is below 400 ppm." An inspection report issued by a foreign inspection agency within the past two years must be submitted with the inspection application. If the report does not record the results of legally required inspection items such as sulfur dioxide, supplementary documents will be required, delaying customs clearance.

4. Regulations on Certificate of Origin and Labelling Regardless of whether the wine label indicates a geographical indication (such as French AOC, Italian DOCG, etc.), importers must submit a certificate of origin issued by the government of the country of origin, its authorized chamber of commerce, or the government of the exporting country or its authorized chamber of commerce for inspection before customs clearance. Furthermore, according to the "Regulations Governing the Labelling of Alcoholic Beverages," imported wines must be labeled in Chinese before being sold on the market. This label must include the brand name, product type, alcohol content (in degrees, %, %vol, or % by volume), volume (in liters, centiliters, or milliliters), country of origin, manufacturer's name and address, expiry date or bottling date, and a warning such as "Excessive drinking is harmful to your health." It is particularly important to note that if the wine is not made from fruit but displays the word "vintage" on the label, it will be considered mislabeling and will be returned or required to be corrected.

5. Common Reasons for Returns and Supplements Based on practical experience compiled by the Customs and the National Treasury Administration, the most common reasons for supplementary documents or returns during inspections of imported wines include: omission of required documents, failure to complete Chinese labeling as required, lack of certificate of origin, incomplete English product name (e.g., only writing "wine" without the full product name), import quantity not calculated in liters, incorrect declaration number format, and failure to attach a power of attorney when entrusting a customs broker. Businesses should check each item carefully when preparing documents to avoid delays in delivery due to administrative oversights.

III. Special Regulations and Precautions for Wine Regions in Various Countries

While the basic regulations applicable to wines from different regions are the same in Taiwan, there are still some differences in practice due to variations in winemaking techniques, additive usage habits, and export documentation systems among wineries in different countries. Importers should pay special attention to the following:

European Regions (France, Italy, Spain, Germany, etc.) EU wine regions generally employ strict appellation of origin protection systems, such as France's AOC/AOP, Italy's DOCG/DOC, and Spain's DO classification. If a geographical name appears on the label as part of the brand name, according to the "Regulations Governing the Labelling of Wines," it must not mislead consumers regarding the vintage, age, or origin. Therefore, brand names should not arbitrarily include geographical terms unless the wine truly possesses the corresponding geographical indication qualifications. In addition, some European wineries ship their wines to neighboring countries for bottling (e.g., wines produced in France and bottled in Germany). In these cases, according to the "Standards for Determining the Origin of Imported Goods," bottling and repackaging do not constitute a substantial transformation, and the country of origin should still be considered the country of production. However, manufacturers are required to label the repackaging information.

American Regions (United States, Chile, Argentina): Chile and Taiwan have signed an Economic Cooperation Agreement (ECFA), allowing most wines to enjoy lower preferential tariff rates. Exporters should proactively request exporters to provide origin certificates that comply with the agreement to maximize tax savings. For wines from California, USA, it is crucial to ensure that the labeling approved by the U.S. Alcohol, Tobacco and Tobacco Tax and Trade Bureau (TTB) is consistent with Taiwan's Chinese labeling regulations to avoid relabeling due to discrepancies between the two systems.

Oceania Regions (Australia, New Zealand): New Zealand, due to the ANZTEC Agreement, enjoys zero-tariff treatment for agricultural products (including wine) since the agreement came into effect, making it one of the few regions most friendly to Taiwanese wine imports. While Australian wines lack bilateral preferential agreements, their well-established and traceable appellation system generally ensures complete documentation, reducing the likelihood of needing to submit additional documents.

Emerging wine regions (South Africa, Georgia, Eastern Europe, etc.): Some wineries in these emerging regions are smaller, and their export documentation systems may not be as mature as those in Europe and America. In practice, issues such as inconsistent inspection report formats and difficulties in obtaining certificates of origin are more common. Importers should confirm the types of documents available with suppliers before placing orders to avoid discovering incomplete documentation upon arrival in Taiwan.

Overall, the core differences between wine regions mainly lie in three aspects: ease of obtaining certificates of origin, availability of tariff agreement preferences, and discrepancies between the exporting country's labeling system and Taiwan's regulations. Importers should evaluate these aspects during the product selection stage, rather than addressing documentation issues only after the goods arrive at the port.

IV. Is wine considered a dangerous good in ocean freight contracts and shipping company acceptance standards?

This is a frequently asked question by many importers new to wine. The answer is: Generally, wine is not classified as a dangerous good for maritime transport and can be handled and shipped as general cargo.

According to the International Maritime Organization (IMO) International Dangerous Goods Code (IMDG Code), alcoholic beverages are listed under UN 3065 in the United Nations Dangerous Goods Code, and are classified according to alcohol concentration: those with an alcohol concentration exceeding 70% are classified as Packing Group II, and those with an alcohol concentration between 24% and 70% are classified as Packing Group III. However, the IMDG Code also stipulates that alcoholic beverages with an alcohol concentration not exceeding 24% are not subject to the relevant dangerous goods provisions; and alcoholic beverages belonging to Packing Group III with a container capacity of 250 liters or less are also exempt from the relevant provisions of the IMDG Code.

By this standard, the alcohol concentration of most commercially available wines falls between 9% and 16%, far below the 24% threshold. Therefore, according to international regulations, they should be considered general cargo, requiring no declaration as dangerous goods, and excluding the provision of Material Safety Data Sheets (SDS), dangerous goods declarations, and other documents. They are also not subject to restrictions on dangerous goods loading, segregation, or labeling. This is why ordinary wines can be shipped together with other general container cargo, and shipping companies typically do not include them in their dangerous goods review process during booking.

However, two exceptions should be noted: First, if the imported wine is fortified (such as Port or Sherry) or has an alcohol content exceeding 24% after fortification, it is necessary to reconfirm whether it falls within the scope of the IMDG Code based on the packaging grade and volume. In this case, it may be necessary to prepare dangerous goods declaration documents and obtain cargo space approval from the shipping company before loading. Second, even if the product itself is exempt from dangerous goods regulations, some shipping companies may still require shippers to provide ingredient information or proof of alcohol content based on commercial considerations or internal risk control policies. This is the shipping company's own commercial decision, not a mandatory requirement of the IMDG Code. Businesses should communicate with the contractor or shipping company to confirm the actual acceptance standards to avoid delays in loading schedules due to discrepancies in document understanding.

Conclusion

Importing wine to Taiwan involves a complex process, from obtaining an import license for tobacco and alcohol, determining tariff classification, calculating tobacco and alcohol taxes and customs duties, to sanitary inspection, Chinese labeling, and certificates of origin. Every step is interconnected, and any missing document may cause customs delays or the return of the wine. Different wine-producing regions have varying levels of maturity in labeling systems, tariff agreements, and export documentation. Therefore, businesses should confirm with suppliers in advance, during the product selection and ordering stages, whether they can comply with Taiwan's inspection and labeling requirements. Regarding sea freight, most wines are treated as general cargo because their alcohol content is far below the threshold for dangerous goods. However, fortified wines and shipping company policies still require case-by-case confirmation. Only by having a complete understanding of the regulations beforehand can wine import operations proceed more smoothly, reducing uncertainties and risks during customs clearance and transportation.

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