What is a duty free allowance? Taiwan NT$2,000 6-times rule
What is the answer? Start with the conclusion
Taiwan exempts imported express parcels with a customs value of NT$2,000 or below from import duty, VAT and commodity tax; but if the same taxpayer is granted duty-free release more than 6 times in a half-year, customs may withhold it. Customs value = goods price + shipping + insurance, and consolidation combines items.
Does the NT$2,000 threshold include freight?
Taiwan exempts imported express parcels with a customs value of NT$2,000 or below from import duty, VAT and commodity tax; but if the same taxpayer is granted duty-free release more than 6 times in a half-year, customs may withhold it. Customs value = goods price + shipping + insurance, and consolidation combines items.
| Duty-free threshold | Customs value ≤ NT$2,000 |
|---|---|
| Low-value taxable | NT$2,001 – 50,000 |
| High-value threshold | Over NT$50,000 (general import declaration) |
| Frequency limit | More than 6 times per half-year may be disqualified |
| Customs value components | Goods price + shipping + insurance |
| Example (duty-free) | Goods NT$1,500 + shipping NT$300 = customs value NT$1,800 ≤ 2,000, duty-free |
| Example (over threshold) | Goods NT$1,800 + shipping NT$300 = customs value NT$2,100 > 2,000, fully taxed (not just the excess) |
| Advertising samples | NT$12,000 |
| Official guidance dates | 2024 / 2025 |
| Taxable tier | NT$2,001–50,000 |
| Calculation examples | NT$1,500 / NT$1,800 / NT$2,100 |
Sources: Ministry of Finance Announcement — Duty-Free Allowance under Article 49, Paragraph 2 of the Customs Act · Regulations Governing Customs Clearance Procedures for Air Express Consignments (Amended 2026-02-23) · Taipei Customs — Purchases Costing No More Than 2,000 Dollars May Still Be Taxed · Keelung Customs — Guidelines for Cross-Border Online Shopping via Sea Express · National Central Library Theses and Dissertations — 吳姍孺, A Study of Practices and Issues in Business Tax Collection on Cross-Border E-Commerce Transactions (2023) · National Central Library Theses and Dissertations — 蔡欣穎, A Study of Taxation on Purchasing Agent Services (2026)
Will the NT$2,000 duty-free rule for small parcels change? (Latest, October 2026)
As of 2026-10-24, according to the current guidance of the Customs Administration and the Ministry of Finance e-Tax Portal, the rules have not changed:
- Goods imported in the same shipment with a customs value of NT$2,000 or less are duty-free.
- If the same taxpayer has been granted duty-free release more than 6 times in a half-year, the exemption no longer applies from the 7th time.
Since 2025, the direction of official discussion has been to tighten the rules, not to relax them:
2025-04-16: A legislator proposed lowering the duty-free threshold to NT$1,000 for small parcels from low-price dumping sources such as China. The Minister of Finance responded, “We will also take this direction into consideration,” and the Ministry of Finance is studying whether to adjust the duty-free measure for small parcels of NT$2,000 or less (Central News Agency).
2026-10-20: According to a news report, the Premier told the Legislative Yuan that the full duty exemption for cross-border e-commerce small parcels needs to be readjusted, and that the necessary business tax collection should also be reviewed. The Minister of Economic Affairs said express shipments may first see some added fees, with taxes considered only if unavoidable; the Ministry of Finance and the Ministry of Digital Affairs already have measures prepared, which will be implemented quickly once the Executive Yuan makes the final decision (Economic Daily News).
No new threshold, frequency limit or effective date has been announced yet. This page will be updated once an official announcement is made.
Sources: Customs Administration (MOF) — Express consignments: duty-free rules and frequent-import criteria (財政部關務署 快遞貨物) · Ministry of Finance e-Tax Portal — Notes on purchasing goods from overseas online (財政部稅務入口網 網路購買國外貨物應注意事項) · Central News Agency (中央社), 2025-04-16: Finance Minister says a NT$1,000 duty-free threshold will be considered · Economic Daily News (經濟日報), 2026-10-20: Premier says small-parcel duty exemption will be readjusted
How to tell whether an import parcel is duty-free
1Calculate the customs value
Customs value = goods price + shipping + insurance; consolidation combines items into a single customs value.
2Match the three tiers
≤ NT$2,000 low-value duty-free; NT$2,001–50,000 low-value taxable; over NT$50,000 must use a general import declaration.
3Check the frequency
Check the recipient’s duty-free releases this half-year; more than 6 is frequent and may be disqualified.
4Plan batches
Before consolidation, estimate tax using the customs value of the whole consignment and check exemptions already used in the current half-year. Do not split one consignment or use false recipient data.
Glossary
- Customs value
- The value of imported goods assessed by customs, based on the transaction price plus shipping and insurance, used as the base for duty and VAT.
- Low-value duty-free
- The clearance tier for express goods with a customs value of NT$2,000 or below, exempt from import duty and VAT.
Frequently asked questions
Does the NT$2,000 threshold include freight?
If the value exceeds NT$2,000, is only the excess taxed?
Does “6 times per half-year” mean 6 times per year? When does the count reset?
If one order is split into two parcels, does it count as 1 time or 2?
• Different consignors, or arrival on different flights or voyages, make them different shipments, each assessed separately for the exemption. Each is usually a separate release, so each duty-free release counts as 1 time; the records you find in GB377 prevail.
• Limits on splitting a declaration:
Sea express: operators may not declare the same shipment separately (Sea Express Regulations, Art. 15, Para. 1).
Air express: when the combined customs value of the same shipment exceeds NT$2,000, operators may not declare it separately, unless the duties and taxes are voluntarily declared and paid (Air Express Regulations, Art. 14, Para. 1).
• So splitting parcels cannot be used to avoid tax. Consolidating boxes can reduce the number of releases, but the consolidated shipment is duty-free only if its customs value is NT$2,000 or less; above that, the whole shipment is taxed on the full amount.
Does a cancelled order, or a pre-authorization tapped in EZ WAY for goods that were never imported, count toward the limit?
• The Customs Administration’s criterion is “duty-free release more than 6 times,” so what is counted is released shipments. Goods that were never declared and released do not create a duty-free release record.
• For goods returned or re-exported after release, we could not find official guidance on whether the count is affected.
You can check your own count with the Customs-Port-Trade Single Window (關港貿單一窗口) “GB377 Import Frequency Inquiry”; customs records are final.
Does a shipment over NT$2,000 on which tax was paid count toward the 6 times?
What happens after more than 6 times in a half-year?
Is it 6 times for each platform or each consolidation service?
If it is under NT$2,000 and duty-free, can I ship anything?
regulatory basis
Air Express Consignment Clearance Regulations, Art. 11 (Laws & Regulations Database of the ROC) · Taiwan Customs (MOF) — Duties payable on imported goods · Ministry of Finance Announcement — Duty-Free Allowance under Article 49, Paragraph 2 of the Customs Act · Regulations Governing Customs Clearance Procedures for Air Express Consignments (Amended 2026-02-23) · Taipei Customs — Purchases Costing No More Than 2,000 Dollars May Still Be Taxed · Keelung Customs — Guidelines for Cross-Border Online Shopping via Sea Express · National Central Library Theses and Dissertations — 吳姍孺, A Study of Practices and Issues in Business Tax Collection on Cross-Border E-Commerce Transactions (2023) · National Central Library Theses and Dissertations — 蔡欣穎, A Study of Taxation on Purchasing Agent Services (2026) · Customs Act, Article 49 (關稅法 第 49 條), Laws & Regulations Database of the ROC · Customs Administration (MOF) — Express consignments: duty-free rules and frequent-import criteria (財政部關務署 快遞貨物) · Ministry of Finance e-Tax Portal — Notes on purchasing goods from overseas online (財政部稅務入口網 網路購買國外貨物應注意事項) · Sea Express Consignment Clearance Regulations, Article 15 (海運快遞貨物通關辦法 第 15 條), Laws & Regulations Database of the ROC · Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 12 (郵包物品進出口通關辦法 第 8、12 條), for postal parcels · Central News Agency (中央社), 2025-04-16: Finance Minister says a NT$1,000 duty-free threshold will be considered · Economic Daily News (經濟日報), 2026-10-20: Premier says small-parcel duty exemption will be readjusted
Related questions
Ready to start consolidating?
Register a free HowBridge Logistics account to instantly get your overseas warehouse address + 14-language support.
Free Sign-up