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Importing into Taiwan

Taiwan's NT$2,000 tax-free line for parcels, the limit of six tax-free imports per half-year, 5% business tax above it, and which goods need a permit.

Updated · 5 official sources

A parcel to Taiwan with a dutiable value of NT$2,000 or less pays no customs duty, commodity tax or business tax. Each buyer gets that exemption six times in each half-year; from the seventh import in the same half-year, and on anything above NT$2,000, the full taxes are due on the whole value. Tobacco, alcohol and farm products under tariff quotas never qualify.

Rules as of 30 October 2026.

What is Taiwan's tax-free limit for parcels?#

Taiwan's tax-free limit is a dutiable value of NT$2,000 per shipment, for goods arriving by express courier or by post. At or below that line, the Customs Administration releases the goods without customs duty and without the commodity tax and business tax it collects for the tax office. Above it, duty and taxes apply to the full value.

Dutiable value Duty Commodity tax Business tax
NT$2,000 or less, first six imports of the half-year None None None
NT$2,000 or less, seventh import or later in the half-year Tariff rate If the goods carry it 5%
Over NT$2,000 Tariff rate If the goods carry it 5%

The exemption doesn't apply to tobacco and alcohol or to agricultural products under tariff quotas, whatever their value. Postal parcels from the same sender to the same recipient that arrive on the same day are valued together, so splitting an order doesn't get it under the line.

How does the six-times rule work?#

Taiwan limits each taxpayer to six tax-free imports per half-year, counting January to June and July to December separately, by the import date on the declaration. The count resets on 1 January and 1 July. A buyer who has already had six tax-free parcels in the half-year pays full duty and taxes on the seventh, even at NT$100.

For a store with repeat customers in Taiwan, this matters more than the NT$2,000 line. A buyer who orders small items every few weeks will cross six imports in a half-year and start paying tax on every parcel after that. Consolidating a customer's orders into fewer shipments keeps more of them inside the exemption, as long as each shipment stays at NT$2,000 or less.

How are duty and business tax worked out above NT$2,000?#

Above NT$2,000, a parcel to Taiwan pays customs duty at the tariff rate for its code, any commodity tax, and business tax at 5%. Business tax is charged on the dutiable value plus the duty, commodity tax and any tobacco and alcohol taxes. That is the formula the Ministry of Finance publishes for business tax collected by customs.

Standard import VAT in Taiwan and nearby markets

Country Tax Standard rate Since Official source
China VAT 13% fgk.chinatax.gov.cn
South Korea VAT 10%
Japan VAT 10% nta.go.jp
Taiwan VAT 5%
Hong Kong No live data

border.bot live data from each country's official publications, updated 2026-10-11

Here is one order worked through. A shop in Germany ships a pair of shoes with a dutiable value of NT$2,500 to a buyer in Taipei. Suppose the shoes' tariff line carries 10% duty and no commodity tax.

Line Calculation Amount
Duty 10% of NT$2,500 NT$250
Business tax base NT$2,500 + NT$250 NT$2,750
Business tax 5% of NT$2,750 NT$137.50
Duty and tax due NT$387.50

If the same shoes had cost NT$1,900 and it was the buyer's first parcel of the half-year, nothing would be due. The landed cost calculator runs these sums for a real product and code.

Who pays, and how is it collected?#

The buyer pays Taiwan's import taxes, and the carrier collects them. For express goods worth NT$50,000 or less on a simplified declaration, the courier pays the business tax first and collects it from the recipient, while express goods above NT$50,000 need a full import declaration. For postal parcels, the post office collects the tax on delivery.

A postal parcel with an FOB value of US$5,000 or less gets a tax bill from customs that travels with it; above US$5,000, the parcel needs formal clearance.

A recipient whose express parcel is cleared by a customs broker authorizes the broker in writing, through the customs Single Window, or on a real-name verification platform run by a customs network operator.

Every parcel needs an invoice, and express goods need a label or barcode that can be scanned. The Ministry of Finance tells buyers they can ask overseas sellers to state the actual transaction price on the shipping document, so put the real price on the commercial invoice, not a rounded or nominal one.

Which goods need a permit in Taiwan?#

Goods under import controls in Taiwan can't use the simplified express declaration: they need a permit from the competent authority and a full import declaration. The Ministry of Finance names medicines, health foods, fresh agricultural, fishery and livestock products, live animals and plants, and protected wildlife and its products. Goods subject to inspection or quarantine must meet those rules first.

Express shipments that are controlled, prohibited, infringe intellectual property or contain protected species are outside the express clearance route altogether, and each piece must weigh 70 kg or less gross. Classify carefully: the HS code classifier gives you a code to check against Taiwan's import rules, and border.bot Restrict flags permit requirements per product.

Tips for sellers shipping to Taiwan#

Taiwan is easy for small orders and harder for frequent ones, so plan around the buyer rather than the single order. A regular customer can run through six tax-free imports in a few months, and a single parcel just over NT$2,000 pays tax on its whole value, so shipment size and timing matter as much as price.

  • Keep each shipment to a Taiwan buyer at NT$2,000 or less where you can, counting the dutiable value, not the cart total.
  • Combine a regular customer's orders into fewer parcels so they don't run out of their six tax-free imports.
  • Never ship alcohol or tobacco expecting the exemption: it doesn't apply to them.
  • Leave medicines, supplements and fresh food out of express shipments unless the buyer has the permit.

The de minimis guide compares Taiwan's line with other countries, and the Taiwan country page has the live data border.bot uses.

Common questions#

What is the duty-free limit in Taiwan?#

NT$2,000 in dutiable value per shipment, by express or post. Below that, no duty, commodity tax or business tax is charged, unless the goods are tobacco, alcohol or tariff-quota farm products.

How many tax-free parcels can I receive in Taiwan?#

Six per half-year. From the seventh import between January and June, or between July and December, full duty and taxes apply even below NT$2,000.

What is the import tax rate in Taiwan?#

Business tax on imports is 5%, charged on the dutiable value plus duty and any commodity tax. Customs duty depends on the product's tariff line.

Sources#