中文
User Guide
Tariffs of Taiwan
Why do we need to pay import duty taxes?

Tariff is the duty levied by a country on the goods for export and import under the law. Purchase of merchandises online for delivery to Taiwan is an act of import and subject to the payment of import duty to the customs in accordance with the tax code of Taiwan.
※ Customs Service is a function of the Ministry of Finance and is responsible for the levy of duties, prevention and investigation of smuggling, bonded operation, compilation of trade statistics, and collection of taxes and exercise of control as each request of other customs.

Merchandise at the duty paying value (DPV) of under NT$2,000 is duty free.

According to the “Regulations Governing Tax Exemption of Imported Mail Parcels” and the “Value-added and Non-value-added Business Tax Act”, mail parcels at DPV less than NT$2,000 are duty free. For mail parcels at DPV higher than NT$2,000, the customs shall levy import duty and sales tax under the law.
※ DPV = purchase price of merchandise + international freight + insurance

Calculation of payable duty?

If the DPV of a mail parcel exceeds NT$2,000, the customs shall levy import duty and sales tax under law and the equation for the calculation of applicable import duty and tax is shown below:

  1. DPV = purchase price of merchandise + international freight + insurance
  2. Import duty = DPV x commodity tax rate
    * The rate of import duty varies with merchandises
  3. Sales tax = (DPV + import duty) x sale tax rate
    ( * The sales tax in Taiwan is 5% )
  4. Total import duty = import duty + sales tax

If the invoice amount of your parcel is converted into NT$9,000 and the international freight is NT$3,000, no insurance premium, the total duty payable is:

  1. DPV = 9,000 + 3,000 + 0 = NT$12,000
  2. Import Duty = 12,000 x 12% = NT$1,440
    * As inquired, the rate of import duty for cotton clothing and pants is 12% (tax rate may vary with the materials of the merchandises)
  3. Sales Tax + (12,000 + 1,440) x 5% = NT$672
  4. Total duty payable = 1,440 + 672 = NT$2,112
    * Tax rate may vary with the materials of the merchandises
「Tariff」 is the tax levied by the customs on goods for export and import

If tariff is realized, it generally consists of a “commodity tax” (levied at the rate as determined by the customs) and the “sales tax” (at 5% in flat rate). Merchandise at DPV less than NT$2,000 is duty free.
(DPV = FOB price + freight + insurance). It is dutiable at the value of more than NT$2,000

Online orders from other countries to Taiwan is an act of import and subject to the payment of import duty to the customs in accordance with the tax code of Taiwan.
If merchandise invoice value is higher than NT$2,000, import duty will be realized.

SPEX provides logistic service and will help you to make customs declaration in accordance with the content of your courier waybill.

SPEX will process prepaid taxes for you to local customs. We will forward you the duty payment receipt with the shipment for reimbursement.

What is a Tariff?

A tariff as stated in Article 2 and Article 3 of the Tax Code is the import duty levied on imported goods. Unless otherwise specified by law, Article 6 of the Import Duty Code of the Customs specifies that consignee of goods, waybill or B/L bearer shall be the payer of import duty”, meaning that consignee or the bearer of goods shall be obliged to pay applicable import duty in accordance with the Import Duty Code of the Customs at the time of customs declaration, if applicable.

Sales Tax

According to Article 1 and Article 41 of the Value-Added and Non-Value-Added Business Tax Act, “Selling of goods or services in and the import of goods to the Republic of China shall be subject to value-added or non-value added business tax under this law. For the import goods, applicable sales tax shall be collected by the customs”. This implies that if the DPV of the imported goods exceed “duty free level”, an import duty will be levied by the customs under the Import Duty Code of the Customs. Sales tax will also be collected by the Customs at the same time.

Duty Free Rules

According to Article 49-I and Article 15 of the Tariff Act, “miscellaneous items falling below the dutiable amount shall be duty free”. Likewise, Article 2 of the Regulations Governing the Duty Free Import of Parcels specifies that “if the DPV of miscellaneous items falling below NT$2,000, they shall be duty free. Tobacco and liquors are not included in the aforementioned duty free parcels”. As such, if the DPV of the import of miscellaneous items falling below NT$2,000, they shall be duty free.

TIP: DPV is the value for assessing if the merchandises you purchased are dutiable, not on the basis of the “total amount for the purchase of merchandise”.

DPV

The DPV of goods shall be based on the transaction price of merchandise for pro rata calculation. The transaction price as mentioned shall be the amount paid or payable for the merchandise from the exporting country to the Republic of China.

The actual amount of payable items shall be included in the calculation of DPV if the following expenses are not included:

  1. Commission, service charge, container, and packing fees shall be borne by the buyer.
  2. The commodities availed from the buyer to the seller without compensation or at reduced amount for the production of the following goods and services, and the amount reasonably allocated or discounted:
    1. The composing materials, parts and components and similar items of the goods for import.
    2. The tools, stamping tool, moldings and equivalent items of the goods for import.
    3. Consumable items of the goods for import.
    4. Engineering, development, workmanship, design, and equivalent services of the goods in foreign countries for import.
  3. The royalty and compensation payable by the buyer under the terms and conditions of trade.
  4. The amount paid for or payable by the buyer to the seller for the use or disposition of imported goods.
  5. Freight, loading and unloading fee, and transportation charges at the destination port.
  6. Insurance premium.

The customs reserves the right to make final decision on the legal sources and the standard of taxation. The above information is for reference only.

Inquiry of tax rate?

Please visit the official website of the Customs Administration, Ministry of Finance of the Republic of China, and search through the「 Tariff Database Search System」 in the following steps:

  • STEP1 Click「稅則稅率查詢系統」
  • STEP2 Click「中文貨名」
  • STEP3 Click「CCC Code」
  • STEP4 Click「國定稅率」
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