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財政部民國115年1月30日台財庫字第11503613503號
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自115年2月1日起，輸入供自用之菸酒，其數量未逾規定數量者，免取具菸酒進口業許可執照；超過規定數量，且經本部核符「關稅法」第49條第1項第1款至第3款者，得憑本部核發之同意文件輸入
MINISTRY OF FINANCE Order is hereby given, for stipulating that importers that import tobacco and alcohol for personal use within specified quantities shall be exempt from the importer's license permit; those who import the aforesaid products that exceed the specified quantities and meet the circumstances specified in Subparagraph 1 to 3 of Paragraph 1 of Article 49 of "Customs Act" approved by the MOF may import the aforesaid products with the import approval documents issued by the Ministry (stipulation shall become effective from 1st, February 2026)
