The Administrative Regulations Governing the Inspection of Imported Alcohol Article 3
One who imports alcohol shall apply for inspection. However, any one of the following circumstances renders the imported alcohol exempted from inspection:1. The imported alcohol 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 imported 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$1,000.5. 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 conditions after being approbated by the central competent 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 relevant 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.
中文原文 進口酒類查驗管理辦法第3條
進口酒類應申請查驗。
但有下列情形之一者，免予查驗：
一、進口供自用之酒類且進口數量不超過五公升。
二、進口酒類經中央主管機關核符關稅法第四十九條第一項第一款至第三款。
三、進口供製酒以外用途使用之未變性酒精。
四、進口非供銷售之酒類，作為商業樣品、展覽品或研發測試用者，其完稅價格在美金一千元以下。
五、進口非供銷售之酒類，作為商業樣品、展覽品或研發測試用者，其完稅價格逾美金一千元，因特殊情形，經中央主管機關核准專案免驗。
符合前項但書第五款專案免驗進口非供銷售之酒類，其同品牌名稱、同原產地、同產品種類、同製造業者，同一進口人於六個月內申請免驗以一次為限。
但供研發測試用之酒類，進口人檢具研發測試計畫書及相關證明文件，經中央主管機關專案審查核准者，不在此限。
第一項但書之免驗酒類，進口人應確保其品質衛生符合規定。
主管機關得隨時派員查核。
進口人違反免驗酒類用途者，停止免驗六個月。
但有下列情形之一者，免予查驗：
一、進口供自用之酒類且進口數量不超過五公升。
二、進口酒類經中央主管機關核符關稅法第四十九條第一項第一款至第三款。
三、進口供製酒以外用途使用之未變性酒精。
四、進口非供銷售之酒類，作為商業樣品、展覽品或研發測試用者，其完稅價格在美金一千元以下。
五、進口非供銷售之酒類，作為商業樣品、展覽品或研發測試用者，其完稅價格逾美金一千元，因特殊情形，經中央主管機關核准專案免驗。
符合前項但書第五款專案免驗進口非供銷售之酒類，其同品牌名稱、同原產地、同產品種類、同製造業者，同一進口人於六個月內申請免驗以一次為限。
但供研發測試用之酒類，進口人檢具研發測試計畫書及相關證明文件，經中央主管機關專案審查核准者，不在此限。
第一項但書之免驗酒類，進口人應確保其品質衛生符合規定。
主管機關得隨時派員查核。
進口人違反免驗酒類用途者，停止免驗六個月。