Chapter 2 Taxable Items and Tax Amounts
Article 7
The taxable tobacco products and their corresponding tax amounts are as follows:
1.Cigarettes: NT$ 1,590 per 1000 sticks.
2.Cut tobacco: NT$ 1,590 per kilo.
3.Cigars: NT$ 1,590 per kilo.
4.Other tobacco products: NT$ 1,590 per kilo or NT$ 1,590 per 1000 sticks, whichever is higher.
Article 8
The taxable alcohol products and their corresponding tax amounts are as follows:
1.Brewed alcoholic beverages:
(1)Beer: NT$ 26 per litre.
(2)Other brewed alcoholic beverages: NT$ 7 per litre per degree of alcohol content.
2.Distilled spirits: NT$2.5 per litre per degree of alcohol content.
3.Reprocessed alcoholic beverages: alcohol content exceeding 20% by volume at NT$ 185 per litre; alcohol content not exceed 20% by volume at NT$ 7 per litre per degree of alcohol content.
4.Cooking alcoholic products: NT$ 9 per litre.
5.Other alcoholic beverages: NT$ 7 per litre per degree of alcohol content.
6.Ethyl alcohol: NT$ 15 per litre.