{
  "summary": "Taiwan charges VAT on imports at a standard rate of 5%. Since 1 January 2024, consignments with a customs value of up to TWD 2,000 pay no customs duty. Taiwan uses the New Taiwan dollar (TWD).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Currency",
      "value": "New Taiwan Dollar (TWD)",
      "source": null
    },
    {
      "label": "Import VAT/GST",
      "value": "VAT 5%",
      "source": "border.bot release TW:taxes #1"
    },
    {
      "label": "De minimis",
      "value": "No duty up to TWD 2,000; tax always charged",
      "source": "https://web.customs.gov.tw/en/singlehtml/1865?cntId=cus16_180214_1865"
    },
    {
      "label": "Customs tariff",
      "value": "Own national tariff",
      "source": null
    },
    {
      "label": "Last updated",
      "value": "11 October 2026",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "What currency does Taiwan use for customs?",
      "answer": "Taiwan uses the New Taiwan dollar (TWD). Its de minimis thresholds are stated in TWD."
    },
    {
      "question": "What is the VAT rate on imports into Taiwan?",
      "answer": "Taiwan charges VAT on imports at a standard rate of 5%."
    },
    {
      "question": "What is the de minimis threshold in Taiwan?",
      "answer": "Since 1 January 2024, consignments with a customs value of up to TWD 2,000 pay no customs duty. Import tax is charged whatever the value."
    }
  ],
  "sections": [
    {
      "id": "tariff",
      "title": "Currency and customs tariff",
      "text": [
        "Taiwan uses the New Taiwan dollar (TWD)."
      ]
    },
    {
      "id": "taxes",
      "title": "Import VAT and other taxes in Taiwan",
      "text": [
        "Taiwan charges VAT on imports at a standard rate of 5%."
      ]
    },
    {
      "id": "de-minimis",
      "title": "De minimis in Taiwan",
      "text": [
        "Since 1 January 2024, consignments with a customs value of up to TWD 2,000 pay no customs duty. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "changes",
      "title": "What changed recently",
      "text": [
        "The newest release on this page, the import taxes for Taiwan, went live on border.bot on 11 October 2026."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The import taxes for Taiwan come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.",
        "The de minimis thresholds for Taiwan come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country",
    "country": {
      "code": "TW",
      "name": "Taiwan",
      "slug": "taiwan",
      "kind": "country",
      "alpha3": null,
      "numeric": null
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    "currency": {
      "code": "TWD",
      "name": "New Taiwan Dollar"
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    "union": null,
    "members": [],
    "linesFrom": {
      "code": "TW",
      "name": "Taiwan",
      "slug": "taiwan"
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    "ratesFrom": {
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      "name": "Taiwan",
      "slug": "taiwan"
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    "taxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 5,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
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    ],
    "deminimis": [
      {
        "channel": "any",
        "purpose": "any",
        "currency": "TWD",
        "dutyThreshold": 2000,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "customs_value",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": null,
        "from": "TW",
        "startDate": "2024-01-01",
        "endDate": null,
        "sourceUrl": "https://web.customs.gov.tw/en/singlehtml/1865?cntId=cus16_180214_1865",
        "notes": null
      }
    ],
    "lines": null,
    "rates": null,
    "programmes": [],
    "restrictions": null,
    "provenance": [
      {
        "dataset": "TW:taxes",
        "country": "TW",
        "kind": "taxes",
        "seq": 1,
        "version": "reference snapshot",
        "liveAt": "2026-10-11T08:33:09.793Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "TW:deminimis",
        "country": "TW",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:10:17.340Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T08:33:09.793Z",
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      "canonicalPath": "/countries/taiwan",
      "robots": "index",
      "sitemap": true,
      "reasons": [
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    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 0,
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  "previous": null,
  "next": null,
  "links": {
    "self": "https://border.bot/countries/taiwan.json",
    "html": "https://border.bot/countries/taiwan",
    "canonical": "https://border.bot/countries/taiwan",
    "markdown": "https://border.bot/countries/taiwan.md",
    "tools": {
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  },
  "code": null,
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
  "catalogVersion": "08bc53aa"
}