Customs

Import parcels with a customs value of NT$2,000 or less are generally exempt from customs duty, commodity tax and business tax (not applicable to tobacco, alcohol, or agricultural products under tariff-rate quotas). Above NT$2,000, tax is charged on the full value, not just the amount over the threshold. The same taxpayer can receive duty-free release at most 6 times per half-year period (January–June, July–December); after that, the exemption no longer applies. Duty-free does not mean exempt from inspection or quarantine.

EZWay is an express-cargo real-name verification app built and operated by Tradevan with its own investment and incorporated by the Customs Administration (MOF) into the online authorisation mechanism (not commissioned by Customs), used to confirm a parcel was bought by the recipient and prevent proxy receiving. When Taobao consolidation or cross-border e-commerce shipments to Taiwan are declared under online authorisation, you must complete EZWay real-name verification and confirm each declaration, or Customs may not accept the declaration; EZ Way is only one authorisation method and its use is not legally mandatory.

C1 (no review/inspection): auto-released by customs, fastest; C2 (document review): requires invoice, product specs, etc., usually 1 business day; C3 (goods inspection): customs opens and inspects, 2-5 business days. The system auto-assigns the channel based on cargo risk.

Customs duty = customs value × duty rate; commodity tax = (customs value + duty) × commodity tax rate, levied only on specific goods; business tax = (customs value + duty + commodity tax) × 5%. Customs value is based on CIF (goods price + international shipping + insurance). HowBridge offers a free lookup tool for 12,000+ CCC tariff codes.

Prohibited: drugs, weapons, protected animals and plants, counterfeits, counterfeit currency. Restricted (advance application required): medicines, agricultural products, live animals, strategic high-tech goods. For goods from mainland China, first check whether the 11-digit tariff code is marked MW0. MW0 = import from mainland China is prohibited. Exception: small quantities of mainland Chinese goods in Chapters 25–97 may be imported without an import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces (40 kg if it cannot be counted; a single product is identified by its model number, or by the line item on the declaration if there is no model number, and may not be split by size, specification or colour; stone under heading 6802 and tiles under heading 6907 must meet both 24 pieces and 40 kg). Electric motorcycles, electric bicycles and their controllers (tariff lines 8711.60.10, 8711.60.20 and 8543.70.99.50) are excluded, and Chapters 1–24 do not qualify. Inspection, quarantine and other import requirements must still be met separately. Agricultural and food products in Chapters 1–24 marked MW0 do not qualify for this exception and cannot be shipped to Taiwan through consolidation. Lithium-battery electronics, cosmetics, food and similar goods must still meet BSMI, TFDA and APHIA inspection or quarantine rules.

Common reasons for a customs hold are mismatched item names, under-declared value, missing documents, or restricted goods. Process: 1) receive the customs notice 2) submit documents or pay tax as instructed 3) engage a customs broker if needed. The HowBridge team has hands-on customs experience and can help prepare C2/C3 supplementary documents; customs declarations are handled by our partner AEO-certified customs broker.