🇹🇼 수입 관세 및 세금: 대만
간략 정보
면세 기준
$60
$60 이하 소포, 면세
부가가치세 / 소비세
5%
CIF value + duty. Flat 5% VAT on all imports, one of the world's lowest VAT rates. No reduced rates.
통관 시간
0-1 일
일반 처리 시간
카테고리별 관세율
| 카테고리 | 관세율 | HS 챕터 |
|---|---|---|
| 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 |
표시된 요율은 표준 상품 기준입니다. 정확한 요율은 품목의 HS 코드에 따라 다릅니다.
관세 계산기
면세 기준 이하, 관세 없음!: $60 USD
통관 절차
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.
실제 예상 사항
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.
필요 서류
상업 송장 (Commercial Invoice)
품목 설명, 수량, 가격, 발송인 및 수취인 정보
포장 명세서 (Packing List)
각 소포 내용물의 상세 설명
세관 신고서 (CN22/CN23)
우편 배송에 필요
항공 화물 운송장 (AWB)
운송업체가 화물 접수 시 발행
원산지 증명서
관세 감면에 필요할 수 있음 (FTA/특혜 관세)
수출입 허가증
제한 품목용 (전자제품, 의약품, 화학물질)
수입 라이선스 요구 사항
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.
원산지 증명서
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.
자세히 보기 →금지 및 제한 물품
금지 물품
- x마약 및 불법 약물
- x폭발물 및 인화성 물질
- x무기 및 탄약
- x위조 상품
- x위조 화폐 및 문서
제한 물품 (허가 필요)
- !의약품
- !식품 및 음료
- !식물 및 종자
- !전자제품 (리튬 배터리)
- !향수 및 화장품 (용량 제한)
유용한 링크
관세 및 세금 추정
대만로 상품 배송 시 예상 수입 비용：
| 상품 가치 | 관세 | 부가가치세 | 총 비용 |
|---|---|---|---|
| $50 | $0 | $0 | 무료 |
| $100 | $3 | $5 | $8 |
| $200 | $9 | $10 | $20 |
| $500 | $29 | $26 | $55 |
| $1000 | $61 | $53 | $114 |
추정치입니다. 실제 관세는 상품 카테고리와 HS 코드에 따라 달라집니다.
대만로의 인기 경로
자주 묻는 질문
What is the duty-free threshold for 대만?
The duty-free (de minimis) threshold for imports into 대만 is $60. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to 대만?
The VAT/tax rate on imports to 대만 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 대만?
Typical customs clearance in 대만 takes 0-1 days. Express shipments usually clear faster.
What documents are needed to import into 대만?
To import into 대만, 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 대만?
대만 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.