China EV Import Rules for Taiwan 2026

1. Can complete China-made EVs enter Taiwan?

The answer depends on the full 11-digit CCC tariff code. After classification by vehicle type, power source, specifications and use, goods made in mainland China are generally prohibited only if the applicable code carries import rule MW0. Any exception must meet conditions announced by the International Trade Administration or be covered by a project import permit. A Keelung Customs press release dated 18 February 2025 also explains that electric two-wheeler components possessing the essential character of a complete vehicle must be declared under the complete-vehicle heading and follow that heading's import rules.

In other words, searches for "mainland Chinese electric motorcycle" or "mainland Chinese electric vehicle" cannot be answered with one blanket rule. Obtain the catalogue, power source, dimensions, maximum speed, weight and intended use, then determine the 11-digit CCC code. Only if that code carries MW0 do the prohibition on mainland goods and project-permit question arise.

First-hand observation from this site: according to HowBridge Logistics' on-site search logs, members and visitors made 70 searches for EV-related terms between February and August 2026, using 19 different expressions including EV battery, EV motor and electric scooter (counted by product-name keyword). Goods all described as electric vehicles may fall under different codes, so the answer must be based on the 11-digit CCC search result.

What is a diànpíngchē? Can motors and controllers be imported on their own?

What is a mainland Chinese "diànpíngchē"? Is it the same as a Taiwanese electric bicycle?

"Diànpíngchē" is mainland Chinese colloquial usage; Taiwanese law splits it into two categories: micro electric two-wheelers and power-assisted bicycles.

Under Article 69 of the Road Traffic Management and Penalty Act (Laws & Regulations Database), a micro electric two-wheeler (formerly called an electric bicycle) has a maximum speed of 25 km/h and weighs no more than 40 kg without its battery or 60 kg with it; a power-assisted bicycle is primarily human-powered with electric assistance. A customs declaration cannot be classified merely from the colloquial term "diànpíngchē" or the presence of pedals. Determine the full 11-digit CCC code from the actual specifications. For example, the tariff, commodity tax and import rules for 8711.60.10.00-9 and 8711.60.20.00-7 must be checked in the Customs database at the time of declaration. Goods made in mainland China are not automatically subject to MW0; MW0 applies only when the relevant 11-digit code carries that rule.

Can the motor, controller or battery of a mainland Chinese EV be imported into Taiwan separately?

Each part needs its own 11-digit CCC code. Under the essential-character rule for electric two-wheelers, the expressly listed complete-vehicle combination arises when one customs declaration contains a frame plus a motor, controller or any wheel rim.

The Customs Administration's "Principles for Determining the Essential Character of Imported Electric Motorcycles", amended on 6 August 2019 (official text), states that goods declared on the same customs declaration are taxed under the complete electric-motorcycle heading when they include a frame, whether or not fitted with handlebars, a front fork or brakes, together with a motor, controller or any wheel rim. The principles also apply to power-assisted bicycles. This is a specific test for the listed electric two-wheelers and must not be treated as a general rule for four-wheel EVs. Each part and complete vehicle still requires its own full 11-digit CCC code, tariff rate and import-rule check; MW0 applies only when the complete-vehicle code carries it.

Tariff code 8543.70.99.50-4, covering controllers for electric motorcycles or electric bicycles of heading 8711.60, has been excluded from the small-quantity mainland-goods import-permit exemption since 19 August 2022 (Customs Administration press release dated 31 August 2022). Whether an import permit is required and how the goods will be handled depends on that 11-digit code, origin and the outcome of any case-specific permit application; the word "part" alone does not establish that import is permitted.

From 10 March 2026, complete electric motorcycles under 8711.60.10.00-9 and complete electric bicycles under 8711.60.20.00-7 made in mainland China are excluded from the small-quantity mainland-goods import-permit exemption. This change applies only to the specified complete two-wheeler codes in the announcement; it must not be expanded into a claim that every EV, every part or every MW0 item is ineligible for a small-quantity exemption. Check each 11-digit CCC code before declaring the goods.

If customs reclassifies goods declared as parts under the complete-vehicle heading, does that count as tax evasion?

Not necessarily. Additional tax, a false-declaration finding or another disposition must be determined case by case from what was declared, the objective discrepancy, and intent or negligence.

Supreme Administrative Court judgment 111-Shang-182 concerned particular goods and evidence and illustrates that a tariff-interpretation difference and liability for a customs violation must be examined separately. It cannot be reduced to a rule that reclassification always results only in additional tax, nor does reclassification itself prove tax evasion. Chen En-bai's 2017 National Taiwan University study on tariff classification and declaration practice and Chen Po-ju's 2020 National Chung Cheng University study on legality in tariff classification provide institutional background, but each case remains subject to Customs' determination and the applicable law.

⚠️ This does not mean you can "declare parts first and see what happens". If the arrangement objectively amounts to breaking a vehicle down to evade MW0, it remains an illegal import — quite different from a genuine difference of opinion on tariff classification.

What are the import restrictions on mainland Chinese motors? Which motors under heading 8501 are MW0, and which are MP1 conditionally permitted?

Check the mainland Chinese goods import regulation for the motor's 11-digit CCC code: lines listed as MW0: import from mainland China is prohibited (exception: small quantities in Chapters 25–97 need no import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces, with a 40 kg limit only for goods that cannot be counted; electric motorcycles, electric bicycles and their controllers are excluded, and Chapters 1–24 do not qualify), while lines listed as MP1 are permitted subject to conditions announced by the Ministry of Economic Affairs. Of the 54 tariff lines under heading 8501 in the HowBridge tariff database, 39 are listed as MW0, 7 as MP1 (all of them electric motor lines), and 8 carry no M code.

The so-called “import restrictions on mainland Chinese motors” are the import regulations for mainland Chinese goods attached to each tariff line under heading 8501 (electric motors and generators): MW0 = import from mainland China is prohibited; MP1 = import is permitted subject to conditions, which must meet those announced by the Ministry of Economic Affairs International Trade Administration. According to the Customs Administration FAQ, where neither MW0 nor MP1 appears in the import regulations column, that mainland Chinese item is permitted for import without an import permit, but if other codes are shown, their requirements must still be followed. 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. The clearest example comes from a Kaohsiung Customs press release of 2024-09-10: No. 8501.52.90.00-6, “Other multi-phase AC motors, of an output exceeding 750 W but not exceeding 75 kW,” and No. 8501.53.91.00-4, “Other multi-phase AC motors, of an output exceeding 75 kW but not exceeding 375 kW,” carry the MP1 import regulation, and Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11350300790 of July 30, 2024 added special provision N25 effective August 1 of the same year: motors imported for use in passenger cars or dual-purpose passenger/cargo vehicles require a consent document from the Ministry of Economic Affairs Industrial Development Administration; for other uses, the dedicated code ID999999999991 must be entered on the import declaration, and the system will reject declarations that do not report a permit number.

In other words, even though they are all called “mainland Chinese motors,” the controller 8543.70.99.50-4 for electric two-wheelers is listed as MW0 (not permitted), high-power AC drive motors for cars are listed as MP1 plus N25 (conditional), and 8501.10.90.00-7, “Other electric motors, of an output not exceeding 37.5 W,” carries no M code—you cannot generalize based on the word “motor” alone; you must first look up the full 11-digit code. The current import regulations for each tariff line can be checked with this site's tariff lookup tool.

How can I ship an e-bike back to Taiwan? Is it legal to disassemble it and ship the parts in batches?

Complete e-bikes made in mainland China (8711.60.20.00-7) are listed as MW0 and have been excluded from the small-quantity permit exemption since March 10, 2026, so even a single bike for personal use requires a special import permit first. If you ship it as parts, customs will treat it as a complete vehicle as long as the same declaration contains a frame plus a motor, controller, or any wheel rim.

The approach commonly seen online—“disassemble the whole vehicle, ship it in batches through consolidation, and reassemble it on arrival”—runs into two hurdles with e-bikes made in mainland China. First, the complete-vehicle tariff line 8711.60.20.00-7, “Bicycles fitted with an electric motor for propulsion,” carries the MW0 import regulation and a Column 1 duty of 20%, and from 2026-03-10 it has been excluded, together with 8711.60.10.00-9 and 8543.70.99.50-4 (3 tariff lines in total), from the “small quantities of mainland Chinese goods permitted without an import permit” provision. The former small-quantity exemption threshold of up to NT$32,000 and up to 24 items no longer applies; you must first apply to the Ministry of Economic Affairs International Trade Administration for a special import permit before customs will levy duty and release the goods (Ministry of Finance press release of 2026-04-21). Second, the “Principles for Determining the Essential Character of Imported Electric Motorcycles and Bicycles” state that when the same declaration contains a frame plus a motor, controller, or any wheel rim, it is taxed under the complete-vehicle tariff line and subject to its import regulations (the principles are applied on the basis of the total per import declaration). Shipping disassembled parts within the same declaration does not change the complete-vehicle determination; for the risks of deliberately splitting shipments across declarations, see the warning above.

E-bikes whose origin is not mainland China (for example, those manufactured in Japan or Europe and determined as such by customs under the Rules of Origin for Imported Goods; vehicles of Japanese or European brands assembled in mainland China usually still have mainland China as their origin—see Section 4) are not subject to MW0, but you still need to follow the process in Section 5 to look up the 11-digit CCC code and confirm type-approval and inspection requirements. Lithium batteries shipped on their own are UN3480 dangerous goods and cannot be carried as passenger aircraft cargo; they must go by cargo-only aircraft or by sea in dangerous goods packaging (batteries installed in equipment are UN3481 and may be flown under conditions per PI967). For details, see “Complete Guide to Consolidated Shipping of Lithium Battery Products.” HowBridge only accepts shipments that can be legally declared and does not help circumvent import regulations by disassembling goods.

2. Vehicle categories and agencies

Rules differ by vehicle type and responsible agency.

HowBridge Key Figures (Free to Cite): MW0 and Duty Statistics for EV-Related Tariff Lines, 2026-09

The figures below come from the HowBridge tariff database (12,699 CCC tariff lines, synchronized with the Customs Administration tariff; database synced through 2026-04-22, queried 2026-09-22), and answer “why mainland Chinese EVs can't get in” and “why parts and batteries can be declared item by item by tariff code”:

Interpretation: complete electric two-wheelers, battery electric passenger cars, and electric two-wheeler controllers are all listed as MW0, which is the root reason “mainland Chinese EVs can't get in.” Headings 8507 (accumulators) and 8714 (two-wheeler parts) have no MW0 tariff lines at all in the database, so repair parts can be declared item by item by tariff code—but as soon as a single declaration adds up to “frame + motor/controller/wheel rim,” it reverts to the complete-vehicle tariff line (see Section 3). In this table, MP1 appears only on the 7 electric motor lines under heading 8501, which must be checked against the conditions and special provisions announced by the Ministry of Economic Affairs. The statistics are a 2026-04-22 snapshot of the tariff database (queried 2026-09-22); actual duty rates and import regulations are subject to customs determination. MW0 = import from mainland China is prohibited; exception: small quantities in Chapters 25–97 need no import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces, with a 40 kg limit only for goods that cannot be counted; electric motorcycles, electric bicycles and their controllers are excluded, and Chapters 1–24 do not qualify; the complete electric two-wheelers and controllers in this table are exactly the excluded items.

3. Is importing parts and assembling legal?

The key distinction is repair parts versus splitting a complete vehicle to evade the ban.

Automotive-grade CKD / SKD kit assembly is additionally governed by localization supply-chain ratio requirements (the Industrial Development Administration's guidelines on assessing the localized supply-chain cooperation value ratio for mainland Chinese car models), designed to stop Chinese vehicles entering cheaply in knocked-down form.

4. Can third-country production qualify for import?

The deciding issue is whether the goods are truly third-country products that meet substantial transformation and origin standards.

Analysing the US anti-dumping and countervailing case on Chinese solar modules in issue 26 of the Trade Policy Review, Yen Wei-Chen of the Chinese National Federation of Industries summarises the substantial-transformation test as three dimensions: whether the downstream product falls into a different category, whether the core components are substantially transformed in the exporting country, and the degree of processing. In that case the US Court of International Trade, on 8 June 2016, remanded the determination on the ground that the Department of Commerce had not adequately explained its "two different origin rules for the same class of merchandise", showing that origin determination remains highly contentious even under a mature legal system — in other words, merely swapping labels and certificates in a third country without changing the core components does not stand up.

Transshipment risk and cost are rising, and simple relabeling cannot avoid Taiwan’s China vehicle restrictions.

5. Legal import process

For EVs not originating in mainland China, the regular process can confirm the applicable rules and inspection requirements; for the full import clearance procedure and the rules for each product category, see Taiwan import customs clearance rules: complete overview.

1. Confirm CCC code and import rules

   Determine the vehicle's CCC tariff code and import rules, and confirm that it is not a prohibited import.

2. Apply for import permit

   Apply to Taiwan's International Trade Administration for an import permit or project approval when the applicable rules require one.

3. Vehicle safety review

   The Ministry of Transportation and Communications administers vehicle safety approval according to vehicle type. VSCC is commissioned to conduct safety-approval reviews, while ARTC is one of the testing laboratories that may perform tests within its accredited scope. They are not the same competent authority, and it is inaccurate to say that both jointly approve every energy-consumption, lighting and environmental item. Applicants must identify the safety, energy-consumption, noise and other pre-registration certificates required for the particular vehicle type. Whether a battery-electric vehicle is subject to a particular emissions procedure must be checked against current Ministry of Environment rules rather than inferred from procedures for combustion-engine motorcycles.

4. BSMI and battery inspection

   Whether BSMI commodity inspection is required depends on the announced product scope and exclusions. When inspection of the relevant secondary lithium batteries for EVs takes effect on 1 July 2027, vehicles that have already completed vehicle-type safety approval under transport law are outside that inspection scope. NCC rules need to be checked separately only if the vehicle contains regulated radio-frequency equipment; an entire vehicle is not automatically subject to NCC approval. Lithium-battery transport must also meet dangerous-goods packaging and carrier acceptance conditions—see the complete guide to forwarding lithium-battery products.

5. Customs, registration and insurance

   Have an AEO-certified customs broker complete customs clearance and tax payment, then register the vehicle, obtain its licence plate and purchase compulsory insurance through the motor-vehicle authority process.

What Is the Import Duty on EVs? Is Commodity Tax Payable? Tax-Exempt Import on an Undertaking from 2027

Battery electric passenger cars (8703.80) carry a Column 1 duty of 17.5%, electric motorcycles 18%, and e-bikes 20%, plus 5% business tax. Vehicles powered entirely by electricity are exempt from commodity tax until December 31, 2030 (for electric passenger cars, capped at the tax amount calculated on a customs value of NT$1.4 million), and from January 1, 2027 the system changes from “collect first, refund later” to “tax-exempt import on an undertaking, with the case closed afterward.”

Import duty follows the Column 1 rate for the 11-digit CCC code: 8703.80.00.10-5 other sedan-type passenger cars 17.5%, 8711.60.10.00-9 electric motorcycles 18%, 8711.60.20.00-7 e-bikes 20% (HowBridge tariff database, 2026-09; for these three tariff lines, goods made in mainland China are listed as MW0 and in principle not permitted, so the rates are for estimating vehicles not made in mainland China). Commodity tax follows Article 12-3 of the Commodity Tax Act: from January 28, 2017 to December 31, 2030, electric vehicles powered entirely by electricity that are purchased and registered are exempt from commodity tax, but for electric passenger cars the exemption is capped at the tax amount calculated on a customs value of NT$1.4 million, and any amount above that is not exempt. On August 18, 2026, the Ministry of Finance promulgated amendments to the Commodity Tax Collection Rules (貨物稅稽徵規則) (Articles 54-1, 54-2, and 59-1), effective January 1, 2027: importers may apply for tax-exempt import on an undertaking, and must complete license plate registration and apply to the customs office at the port of import to close the case within 1 year starting from the 1st of the month following release; if the case is not closed by the deadline, commodity tax will be recovered and eligibility revoked (an extension may be requested before the deadline expires, but the total period after extension may not exceed 1 year and 6 months). Business tax follows Article 20 of the Value-added and Non-value-added Business Tax Act and is calculated as (customs value + import duty + commodity tax) × 5%; when commodity tax is exempt, that component is 0.

6. Common mistakes and risks

Where Do Mainland Chinese EVs That Can't Clear Customs End Up? E-Bikes on Customs Auction Lists

Goods not declared within the deadline are sold off by customs under Article 73 of the Customs Act; smuggled goods confiscated by administrative disposition also end up in each customs office's auctions. The items in Keelung Customs' 8th regular mail-in tender of 2026 (tender notice No. 11509008, latest Keelung Customs auction news) included e-bikes and EV controllers; Kaohsiung Customs' 1st auction of 2026 (Ministry of Finance press release of 2026-01-05) also included e-bikes and electric tricycle frame sets (with electric motors). Winning a vehicle at auction does not mean you can register it—the duty-paid (or duty-exempt) certificate will note that the vehicle must pass emissions, noise, energy consumption, and safety testing before it can be inspected and licensed. For the customs auction process, the actual situation at the four customs offices in 2026, and how they differ from private “customs auction” sites, see “Customs Auction Notices and Tender Lists.”

8. Latest Government Actions, Aug–Oct 2026: Enforcement Against Mainland Chinese Motorcycles and the New EV Commodity Tax Regime

Short answer: In August 2026, Customs and the Ministry of Economic Affairs jointly seized a mainland-Chinese-made heavy motorcycle and reiterated that complete motorcycles and motorcycle engines are listed as MW0 (import from mainland China prohibited). In the same month, the Ministry of Finance amended the Commodity Tax Collection Rules (貨物稅稽徵規則): from January 1, 2027, electric vehicles may apply for “tax-exempt import on an undertaking, with the case closed afterwards”. The latter only changes when commodity tax is paid; it does not change the MW0 import rule for mainland-Chinese-made vehicles. All news releases below were opened and checked against the originals on 2026-10-23.

Related news from the past three months

Why can the mainland-Chinese-made heavy motorcycle seized by Customs not be imported?

Because the mainland-goods import rule for both complete heavy motorcycles (8711.50.00.00-3) and motorcycle engines (8407.33.10.00-2) is MW0, and Customs has stated that they are currently not open at all for import from mainland China.

Under Article 7, Paragraph 1 of the Regulations Governing the Approval of Trade between the Taiwan Area and the Mainland Area (臺灣地區與大陸地區貿易許可辦法) (Laws and Regulations Database), goods from the mainland area may not be imported into the Taiwan area except in the 13 situations listed in that paragraph (for example, items announced by the competent authority as permitted for import, goods permitted under the Regulations Governing the Approval of Industrial Technology Introduction from the Mainland Area (大陸地區產業技術引進許可辦法), and goods specially approved by the competent authority); MW0 in the import-rule column of the tariff is how this restriction is marked on a tariff line. The Ministry of Economic Affairs’ August 11 news release further explained that a business wishing to assemble mainland-Chinese-made heavy motorcycles in Taiwan on a routine basis must first apply under the Regulations Governing the Approval of Industrial Technology Introduction from the Mainland Area, and that, because the domestic industry is mature and supply is ample, the Ministry will not grant such permits. In other words, “if complete vehicles can’t get in, import the engine or loose parts and assemble them in Taiwan” does not work either.

Which tariff lines for mainland-Chinese-made motorcycles and electric vehicles are listed as MW0, and which are excluded from the small-quantity import-permit exemption?

In the HowBridge tariff database, 12 of the 13 tariff lines under heading 8711 are listed as MW0 (the only exception is 8711.90.10, sidecars); in addition, 3 lines — complete electric motorcycles (8711.60), complete e-bikes and controllers for electric two-wheelers — have also been excluded from the small-quantity import-permit exemption since 2026-03-10.

Source: HowBridge tariff database (synchronised with the Customs Administration tariff, queried 2026-10-23); current duty rates and import rules are those in the Customs database at the time of declaration. “General conditions” refers to the Ministry of Economic Affairs’ announcement allowing small quantities of mainland goods to be imported without an import permit: limited to tariff Chapters 25–97, with the whole declaration within CIF NT$32,000 and each item within 24 units (or 40 kg where items cannot be counted); excluded tariff lines and Chapters 1–24 do not qualify. Goods that qualify must still go through formal customs clearance on a regular import declaration, and being exempt from an import permit does not mean the vehicle can be registered and ridden on the road — a motorcycle must obtain a safety inspection certificate under the Highway Act (公路法) before licence plates can be issued. According to the Ministry of Finance news release of 2026-04-21, the electric motorcycles and e-bikes excluded from 2026-03-10 (ROC 115.3.10) include electric motorcycles, micro electric two-wheelers, electrically power-assisted bicycles and electric scooters; if a project import permit from the International Trade Administration cannot be obtained, the goods must be returned or abandoned.

What legal liability arises from illegally importing mainland-Chinese-made motorcycles or electric vehicles?

Depending on the conduct and the person involved, liability may arise concurrently under the Customs Anti-Smuggling Act (a fine of up to three times the value of the goods plus confiscation), the Act Governing Relations between the People of the Taiwan Area and the Mainland Area (suspension of import/export or revocation of import/export business registration) and the Road Traffic Management and Penalty Act (confiscation of vehicles ridden without inspection and registration).

How do you apply for the electric-vehicle “tax-exempt undertaking” from 2027? What are the requirements and deadlines?

Importers of electric vehicles powered entirely by electricity may, before the import declaration, apply to the customs office at the port of import for tax-exempt release on an undertaking, then complete registration and licence plates and apply to close the case within 1 year counted from the 1st day of the month following release; anyone who misses the deadline will have the commodity tax recovered and lose eligibility.

• Legal basis and effective date: Article 12-3, Paragraph 2 of the Commodity Tax Act (貨物稅條例) (electric vehicles powered entirely by electricity purchased and registered between 2017-01-28 and 2030-12-31 are exempt from commodity tax; for electric passenger cars, the exemption is capped at the tax calculated on a duty-paid value of NT$1.4 million); Article 59-1 (imports) and Articles 54-1 and 54-2 (leaving the factory and deadlines) of the Commodity Tax Collection Rules were amended and promulgated on 2026-08-18 and, under Article 90, take effect on January 1, 2027.
• Who applies and when: Article 59-1 refers to the “taxpayer” importing the electric vehicle, who must apply to the customs office at the port of import for approval of tax-exempt import on an undertaking before declaring the import; for electric passenger cars whose duty-paid value exceeds the NT$1.4 million exemption amount, the excess is still taxed at the halved rate, and only the remainder is covered by the undertaking. For domestic production, the manufacturer applies to the competent tax authority before the vehicle leaves the factory (Article 54-1).
• Deadline: Registration and licence plates must be completed, and the case closed with the customs office at the port of import, within 1 year counted from the 1st day of the month following import release; if the case cannot be closed on time, the importer must, before the deadline expires, apply with reasons for an extension or pay the commodity tax first, and the extended deadline may not exceed 1 year and 6 months counted from the 1st day of the month following import release (Article 59-1, Paragraph 3). If the vehicle is exported within the deadline without being registered, the case must be closed within 3 months counted from the day after export by submitting a copy of the export declaration.
• Consequences of missing the deadline: Where the case has not been closed, deficiencies have not been corrected or were corrected incompletely, and the tax has not been paid in advance, the customs office at the port of import applies Article 54-2, Paragraph 3 mutatis mutandis, recovers the commodity tax on the overdue cases and revokes eligibility for the tax-exempt undertaking; no new application may be made within 1 year counted from the day after the revocation is determined.
• Difference in amounts (Ministry of Finance illustration): For an electric passenger car with a duty-paid value of NT$2 million and 208.8 imperial horsepower, under the old system NT$300,000 had to be paid first, with NT$210,000 refunded after registration; under the new system, NT$90,000 is paid directly at import. For a car with the same horsepower and a duty-paid value of NT$3.2 million, the old system required NT$480,000 up front with NT$210,000 refunded, whereas the new system requires NT$270,000 directly.
• What does not change: The new system only changes when commodity tax is paid; import duty and the 5% business tax are levied as usual. Tariff lines for mainland-Chinese-made electric passenger cars (8703.80), electric motorcycles and e-bikes remain listed as MW0, and the tax-exempt undertaking does not mean they may be imported from mainland China.

What are the practical implications for individual and company imports?

Individuals who want to buy a motorcycle or electric two-wheeler in mainland China and bring it to Taiwan now almost always need a project import permit from the International Trade Administration first, and the vehicle must also pass inspection to be registered. Companies face the refusal of assembly permits and, for violations, the risk of suspension of import/export or revocation of registration. Importers of electric vehicles not made in mainland China can use the tax-exempt undertaking from 2027 to improve cash flow.

• Personal use: Complete electric motorcycles and e-bikes (including micro electric two-wheelers, electrically power-assisted bicycles and electric scooters) and their controllers are excluded from the small-quantity import-permit exemption, so even one vehicle for personal use requires a project import permit from the International Trade Administration of the Ministry of Economic Affairs first; for complete heavy motorcycles and motorcycle engines, Customs has stated that they are currently not open at all for import from mainland China.
• How project permits are reviewed: The legal basis for project approval is Article 7, Paragraph 1, Subparagraph 13 of the Regulations Governing the Approval of Trade between the Taiwan Area and the Mainland Area; a Control Yuan investigation report cites Bureau of Foreign Trade letter Mao-Yi-Fa-Zi No. 14506 of December 20, 1996 (ROC year 85), which states that a project application must give reasons such as “no domestic production, special need or small-quantity import”, that the Bureau of Foreign Trade reviews “the necessity of importing into Taiwan”, and that “special need” is assessed case by case by the competent industry authority.
• Buying vehicles already in Taiwan: The Ministry of Economic Affairs reminds the public to check the product’s origin, proof of lawful import and registration status when choosing a vehicle; a vehicle ridden on the road without a safety inspection certificate may be confiscated (Road Traffic Management and Penalty Act, Article 12).
• Company imports and assembly: Routine assembly of mainland-Chinese-made heavy motorcycles from loose parts requires a technology-introduction permit, which the Ministry of Economic Affairs has said it will not grant; where a registered importer/exporter illegally imports mainland goods, the competent authority may suspend its import/export of goods for not less than 2 months and not more than 1 year, or revoke its import/export business registration (Act Governing Relations between the People of the Taiwan Area and the Mainland Area, Article 86, Paragraph 5).
• Importers of electric vehicles not made in mainland China: From 2027-01-01 they may apply for the tax-exempt undertaking, so the tax no longer has to be advanced and then refunded, but they need to track registration so that every vehicle’s case is closed within the deadline; otherwise the tax is recovered and eligibility is lost.
• HowBridge’s approach: We only accept shipments that can be lawfully declared to customs; for motorcycle and electric two-wheeler parts, please first check the 11-digit CCC code of each item with the tariff lookup tool. We do not assist in circumventing import rules by splitting shipments into parts, changing product descriptions or transshipping via a third country.

Further reading (official investigation report): Control Yuan investigation report (investigating members Liu Te-hsun, Sun Ta-chuan and Chang Kuei-mei; subject: mainland-registered vessels entering Taiwan for marine engineering, and the issuance of temporary transit plates for mainland-area vehicles) — Investigation Opinion 1 found that when the Bureau of Foreign Trade granted project approval for imports of mainland-area vehicles, it did not coordinate with the relevant agencies to verify the activities or keep track of whether the vehicles were re-exported, so that “the management mechanism was incomplete”, and asked the Bureau to review and improve. The report also records how the three conditions for project approval — “no domestic production, special need or small quantity” — are reviewed, which helps explain why project permits for mainland vehicles are handled strictly.

Importing EV charging stations (including home chargers) from mainland China: which inspections and verifications apply? (BSMI press conference, 2026-09-09)

In one sentence: look at two separate tracks. ① Product safety: EV charging equipment with a capacity of 30 kW or less (AC, and DC/combined) has been a commodity subject to mandatory inspection since 2026-07-01, with reference tariff code 8504.40.99.31.2 and import rule C02; type approval batch-by-batch inspection or registration of product certification (RPC) must be completed before import. The Bureau of Standards, Metrology and Inspection (BSMI, 標準檢驗局) has stated that in 2028 (ROC year 117) the scope will be extended to 750 kW or less. ② Metrology: charging stations that bill by the kWh for trade use are legal measuring instruments, and those manufactured or imported from 2023-01-01 must pass verification before they may be used for measurement; chargers used only at home that do not charge others by the kWh are not in this category.

Official statistics (as of the end of August 2026): BSMI has published 29 national standards and technical specifications related to charging stations, recognized 6 designated laboratories, issued a cumulative 31 RPC (registration of product certification) certificates and 93 VPC (voluntary product certification) certificates, and completed verification of 14,479 guns on charging stations billed by the kWh.

If an individual or company buys a charging station from mainland China, how do you check in practice?

First check the 11-digit tariff code and import rule, then compare the product name and capacity against the announcement; for sale, obtain a certificate first and apply for inspection at import; for personal use, see the conditions of the Regulations Governing Exemption of Commodities from Inspection (商品免驗辦法); if you will charge others by the kWh, metrological verification is also required.

• Check the tariff code: use the tariff lookup tool to search by product name for the 11-digit code and import rule. 8504.40.99.31.2 is C02, which means only some goods under the code are subject to inspection, so you must also check the announced scope such as "capacity of 30 kW or less"; wired charging equipment for electric motorcycles or electric bicycles falls under 8504.40.99.32.1, for which the import rule field in the HowBridge tariff database does not list C02, but the announcement notes that tariff codes are for reference only, and whether inspection applies is determined by BSMI.
• Company importing for sale: first obtain a type approval or registration of product certification certificate from BSMI or a branch, and apply for inspection at import according to the jurisdiction of the arrival port; the product itself must bear the commodity inspection mark and the marking of restricted substance content.
• Personal use: Article 9, Paragraph 1, Subparagraph 3 of the Commodity Inspection Act (商品檢驗法) provides that non-sale personal-use items may be exempt from inspection; for the limits on value and quantity and the once-every-6-months restriction, see the personal-use exemption explanation on the commodity inspection page. Exemption only waives the inspection procedure; BSMI's press release of 2026-06-23 also reminds that installation should be assessed by a qualified electrical contractor designated by the original manufacturer.
• If you will charge others by the kWh (for example, charging at a parking lot open to the general public): the charging station must pass metrological verification; anyone engaged in the business of importing legal measuring instruments must first obtain a weights and measures business license (Metrology Act Article 34).
• How HowBridge handles it: receipt at the Shenzhen warehouse and transport do not mean the goods have completed inspection or verification. Before shipping, please provide the product name, model, capacity (kW), AC or DC, intended use and quantity, and customer service will confirm the customs declaration method.

Sources for this section (original texts opened and checked on 2026-10-23): BSMI press release of 2026-09-09, "Strengthening the charging station management system to create a safe and accurate charging environment", press conference slides of the same day, BSMI press release of 2026-06-23 (inspection of 9 commodities from July 1), Inspection requirements for electric vehicle charging equipment subject to mandatory inspection, minutes of the Tainan Branch's August 2026 (ROC year 115) consistency seminar, draft inspection requirements for charging equipment of 750 kW or less, BSMI Keelung Branch charging station metrological verification Q&A, Metrology Act, Commodity Inspection Act Article 9.

7. FAQ