🇹🇼 Import Customs & Duties: Taiwan
Quick Facts
Duty-free threshold
$60
Packages under $60, duty free
VAT / Sales Tax
5%
CIF value + duty. Flat 5% VAT on all imports, one of the world's lowest VAT rates. No reduced rates.
Clearance Time
0-1 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0% (ITA agreement, smartphones, laptops, chips all duty-free) | HS 85 |
| Clothing | 12.5% (knitted garments 12.5%, woven shirts 12.5%) | HS 61-62 |
| Footwear | 5-15% (leather shoes 7.5%, sports shoes 5%, boots 15%) | HS 64 |
| Food products | 5-50% (rice 45%, meat 15-50%, fruit 20-40%, processed food 5-30%) | HS 01-24 |
| Machinery | 0-5% (industrial machinery 0%, CNC 0%, pumps 2.5%) | HS 84 |
| Cosmetics | 5-10% (perfumes 10%, skincare 5%, soap 5%) | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-5% (video games 0%, dolls 5%, outdoor toys 2.5%) | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $60 USD
Customs Clearance Process
Taiwan Customs Administration (customs.gov.tw) under the Ministry of Finance. CPT Single Window system for electronic declarations. Keelung and Kaohsiung are the main container ports; Taoyuan International Airport handles air cargo. Highly efficient, 90% of express shipments clear same day. C1/C2/C3 clearance channels (green/yellow/red). Duty rates based on WTO commitments.
What to Actually Expect
Highly efficient digital customs, one of Asia's easiest. Same-day express clearance is standard. CPT Single Window system is world-class. Low duty rates on most manufactured goods (0% electronics under ITA). 5% VAT is among the lowest in the world. No de minimis, all imports taxed from NT$0, but processing is so fast it barely matters. EZway app for personal import declaration. DHL, FedEx, UPS, SF Express all operate efficiently. Chunghwa Post handles postal items with 1-3 day clearance. Kaohsiung is world's 15th busiest container port.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Most goods freely importable. Restricted: certain agricultural products (rice, sugar), pharmaceuticals (TFDA approval), telecommunications equipment (NCC certification), weapons, certain chemicals. BSMI certification for electrical products, toys, and IT equipment.
Certificate of Origin
Issued by Bureau of Foreign Trade (BOFT) or TAITRA. ECFA certificate for preferential trade with mainland China (limited items). FTA certificates for Panama, Guatemala, and other diplomatic allies. Digital certificates increasingly used.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Taiwan:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $3 | $5 | $8 |
| $200 | $9 | $10 | $20 |
| $500 | $29 | $26 | $55 |
| $1000 | $61 | $53 | $114 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Taiwan
Frequently Asked Questions
What is the duty-free threshold for Taiwan?
The duty-free (de minimis) threshold for imports into Taiwan is $60. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Taiwan?
The VAT/tax rate on imports to Taiwan is 5%. VAT applies to: CIF value + duty. Flat 5% VAT on all imports, one of the world's lowest VAT rates. No reduced rates.
How long does customs clearance take in Taiwan?
Typical customs clearance in Taiwan takes 0-1 days. Express shipments usually clear faster.
What documents are needed to import into Taiwan?
To import into Taiwan, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Taiwan?
Taiwan prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.