Taipei Customs announced that sugar-free beverages will be exempt from commodity tax from 1 January 2026. Importers must submit supporting documents, including ingredient analysis and manufacturing process details, during customs clearance to qualify for the exemption.
Taiwan’s tax authority, Taipei Customs, announced on 7 January 2026 that the Commodity Tax Act has been amended and passed, exempting sugar-free beverages from commodity tax, effective 1 January 2026.
To facilitate compliance by both tax authorities and taxpayers, the Ministry of Finance issued the “Points to Note Regarding the Application of Commodity Tax Exemption for Sugar-Free Beverages” on 26 November 2025, which regulates the sugar-free beverage tax exemption.
Taipei Customs further clarified that, according to points 2 and 3 of the aforementioned guidance, sugar-free beverages refer to beverages in which no monosaccharides or disaccharides are added during the raw material preparation or production process. This includes beverages containing sugars such as galactose, glucose, sucrose, fructose, lactose, and maltose.
Point 6 further stipulates that importers of sugar-free beverages must submit supporting documents, such as an ingredient analysis report and a manufacturing process description issued by the original manufacturer, to the customs office at the port of import to apply for exemption from commodity tax.
Taipei Customs urges importers to declare sugar-free beverages. If they wish to apply for exemption from the commodity tax, they should proactively submit the required supporting documents for customs review during clearance to avoid delays due to incomplete documentation.
