| Legislative： |
Promulgated by the Ministry of Finance with Order Tsai-Ku-Tzu-No. 10103736570 on November 26,2012 |
| Content： |
The specific amount of imported illegal tobacco/alcohol products set in the Paragraph Three of Article 46 of The Tobacco and Alcohol Administration Act is as follows：
(1) Tobacco: 1,000 cigarettes, 125 cigars or 5 pounds of cut tobacco.
(2) Alcoholic beverage: 5 liters. |