The Tobacco and Alcohol Administration Act Article 45

Any person who produces illegal tobacco or alcohol shall be punished by an administrative fine of not less than NT$50,000 and not more than NT$1,000,000. If the present value of the products at the time of discovery exceeds NT$1,000,000, however, the producer will be punished with an administrative fine of not less than one times and not greater than five times the present value at the time of discovery, up to a maximum of NT$10,000,000.Any person who imports illegal tobacco or alcohol shall be punished by imprisonment for a period of not more than three years, and, in addition thereto, a fine of not less than NT$200,000 and not more than NT$10,000,000 may be imposed.Where the quantity of illegal tobacco or alcohol produced or imported does not exceed a specific quantity and the products are for personal use, or where such tobacco or alcohol products are carried by inward passengers, the punishments imposed in the preceding two paragraphs of this article shall not apply.When an inward passenger carries tobacco or alcohol products in excess of duty-free quantities and fails to declare the products to Customs, the excess quantities shall be forfeited to Customs, and Customs shall impose on the passenger a respective administrative fine of not less than NT$500 and not more than NT$5,000 for each ream of cigarettes, pound of cut tobacco, twenty-five cigars, or liter of alcohol, and in such case the penalties imposed under the Customs Anti-Smuggling Act shall not apply.The specific amount referred to in Paragraph 3 will be announced by the central competent authority.