Import taxes and duties for shipping goods to Taiwan.

Overview of shipping goods to Taiwan.

When shipping goods to Taiwan, the recipient is required to pay import duties and taxes, regardless of whether the goods are for personal or commercial use. The assessment method is based on the CIF (Cost, Insurance & Freight) price, meaning duties and taxes are calculated on the full value of the imported goods, including the cost of the goods, insurance, and freight. In addition to duties, shipments to Taiwan are also subject to sales tax, trade promotion tax, commodity tax, and excise tax, which in some cases is levied in the form of liquor tax and tobacco tax. A health welfare tax may also be levied on imported tobacco.

Customs duties for shipping goods to Taiwan.

Taiwan uses a variable tariff rate ranging from 0% to 30%, with an average rate of 6.52%. 
Certain types of goods can be shipped to Taiwan without paying customs duties. For example, books, laptop computers, and other electronic products.
 

Sales tax for shipments to Taiwan.

When shipping goods to Taiwan, Value Added Tax (VAT) will be charged on imported goods at the standard rate of 5%, calculated on the total CIF (Cost, Inclusive, Exchange) price plus duties, commodity tax, and excise tax (if applicable).
 

Minimum customs duties for shipping goods to Taiwan.

Shipments to Taiwan are calculated on a CIF (Cost, Inclusive of Tax) basis. Shipments valued at TWD3,000 or less are exempt from import duties. However, Value Added Tax (VAT) and other taxes will still be levied.

Other taxes and customs fees for shipping goods to Taiwan.

Shipments to Taiwan are subject to a Trade Promotion Tax at a rate of 0.04% on the total CIF (Cost, Inclusive of Charge) price (only if the total is >= TWD100).
Shipping to Taiwan is subject to commodity tax at different rates depending on the type of goods, calculated on the total CIF (Cost, Inclusive of Tax) price plus duties.
Shipments to Taiwan will be subject to a liquor tax on alcoholic beverages at varying rates depending on the unit of measurement (liters).
Shipments to Taiwan are subject to a tobacco tax. The tax is based on the quantity of tobacco products (TWD 590 per kilogram).
Shipments to Taiwan are subject to a Health Welfare Tax, an additional import tax on tobacco (calculated at TWD250 per kilogram).

Customs office locations and contact information for sending goods to Taiwan.

Further information regarding import procedures and restrictions for sending goods to Taiwan can be found on the Taiwan Customs website:  https://eweb.customs.gov.tw

How to send goods to Taiwan.

For shipments to Taiwan, SME SHIPPING provides document and parcel delivery services via DHL EXPRESS., FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight services.