Importing Health Supplements to Taiwan: Exemption Limits, Tax Rates & Banned Ingredients
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📅 Last updated: 2026-10-23 · ✍️ HowBridge Freight Editorial Team · 🛡️ Compiled from Customs announcements and current regulations
- Inspection exemption: For personal use, tablet and capsule foods are exempt when each type is ≤ 12 bottles (box/jar/pack/bag) AND the total across all types is ≤ 36 bottles, in original packaging and not for resale. Both caps must be met at the same time — it is not "36 bottles per item."
- What the exemption actually waives: It waives 511 (obtaining a Ministry of Health and Welfare permit document for tablet/capsule food products) and F01 (applying for import inspection under the Regulations Governing Import Inspection of Food and Related Products) listed under tariff code 2106.90.99.20-8 — it is not a tax exemption.
- Tax rates: The tariff on tablet and capsule food products is 30%; business tax = (dutiable value + tariff) × 5%. Tariffs and business tax are waived when the dutiable value is ≤ NT$2,000.
- Banned ingredients: Melatonin is classified as a drug in Taiwan, and CBD, cannabis-related ingredients, and DHEA can never be shipped under the label of a food product.
- Frequent imports: If the same taxpayer (for postal parcels, the same recipient) receives more than 6 duty-free clearances in a half-year period (Jan–Jun / Jul–Dec), Customs may deny the duty-free exemption.
The 12/36-Bottle Inspection Exemption Explained
When tablet and capsule foods are for personal use, each type may total up to 12 bottles (box/jar/pack/bag), and all types combined may total up to 36 bottles, in original packaging and not for resale; both caps must be met at the same time.
What the Exemption Actually Waives
The tariff classification for tablet and capsule food products carries two import requirements: 511 — a permit document must be obtained from the Ministry of Health and Welfare at import (the permit may only be used by the importing business that applied for it and cannot be authorized to other businesses); F01 — import inspection must be applied for with the TFDA under the Regulations Governing Import Inspection of Food and Related Products. Personal-use imports within the limit are exempt from these two requirements, but tariffs and business tax are still levied — "exempt from inspection" does not mean "tax-free."
How to Count "the Same Type"
- Same brand + same name + same specification = the same type, up to 12 bottles.
- Different brands count as different types, each of which may reach up to 12 bottles, but the combined total cannot exceed 36 bottles — not every type gets its own 36.
- Different items from the same brand count as different types; different specifications of the same brand (e.g., the same product at different dosages) also count as different types, but all remain subject to the combined cap of 36.
- Example: 12 bottles of Brand A + 12 bottles of Brand B + 12 bottles of Brand C = 36 total, which reaches the cap — no more can be added.
Shipments exceeding the limit do not qualify for the personal-use inspection exemption and must undergo import inspection, be returned, or receive other disposition as required. In addition, if the same taxpayer (for postal parcels, the same recipient) receives more than 6 duty-free clearances in a half-year period (Jan–Jun / Jul–Dec), Customs may deny the duty-free exemption and may increase the inspection rate. Deliberately splitting orders into batches or declaring under someone else's name is not viable — Customs tracks shipments by the recipient's verified real identity.
Health Supplements vs. Health Foods vs. Pharmaceuticals
There is no regulatory category called "health supplement" under Taiwan law: what people commonly call a health supplement is usually classified as a general food; "health food" is a legal designation that has been registered and verified by the Ministry of Health and Welfare and may bear the Little Green Man label and health-function claims; products with therapeutic claims or drug-classified ingredients fall under the Pharmaceutical Affairs Act.
| Category | Regulatory Status | Personal-Use Import |
|---|---|---|
| General food (commonly called health supplements) | Regulated under the Act Governing Food Safety and Sanitation; therapeutic claims or labeling are not permitted | Tablet and capsule forms qualify for the 12-per-type/36-total-bottle inspection exemption |
| Health food (Little Green Man label) | Regulated under the Health Food Control Act; must be registered and verified by the Ministry of Health and Welfare to obtain a permit before health-function claims may be labeled | Same as above; commercial sale, however, requires a domestic permit |
| Special nutritional foods | Includes foods for patients and infant/toddler foods, which carry separate tariff codes and requirements (501 requires an accompanying Ministry of Health and Welfare consent document) | Requirements are stricter — confirm before importing |
| Pharmaceuticals | Regulated under the Pharmaceutical Affairs Act; applies to products containing drug ingredients or bearing therapeutic claims | Cannot be imported under the label of a food product; vitamin-containing pharmaceutical preparations (3004.50) are drugs for human use, and import regulation 818 requires Ministry of Health and Welfare authorization under the drug rules; 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 key is not how a product is sold in its country of origin, but what category its ingredients and claims fall under in Taiwan — the same bottle may be a health supplement abroad and a pharmaceutical in Taiwan.
What changed in the health food “health-effect evaluation methods” on 2026-08-20?
- Name change: on 2026-08-20 the TFDA announced that the “Evaluation Method for the Blood-Lipid-Regulating Function of Health Food” is renamed the “Evaluation Method for the Blood-Lipid-Regulating Health Effect of Health Food” (notice No. 1151301762), and the “Evaluation Method for the Blood-Glucose-Regulating Function of Health Food” is renamed the “Evaluation Method for the Blood-Glucose-Regulating Health Effect of Health Food” (notice No. 1151301749); their contents were amended at the same time, effective on the day of the notice.
- Legal basis and purpose: under Article 3(2) of the Health Food Control Act, the safety evaluation methods, health-effect evaluation methods and specification standards for health food are set by the central authority; these methods are the rules a company follows when running health-effect evaluation tests for a health food registration application. The new wording “health effect” is the statutory term in Article 2(2) of the same Act: an effect that improves public health or reduces the risk of disease, is backed by substantial scientific evidence, is not a medical effect of treating or correcting human disease, and has been announced by the central authority.
- Transition: for health food registration applications filed within 2 years of the effective date, tests that began before the effective date may still follow the pre-amendment method.
- What it means for personal imports: both notices concern domestic health food licensing and do not mention personal-use quantity allowances or import inspection procedures. Effect claims on an overseas product page do not mean the product passed Taiwan’s health-effect evaluation; whether a product is a licensed health food is determined by the TFDA permit search (see the food claims and medical effects section below).
Sources (checked 2026-10-23): TFDA notice of 2026-08-20: blood-lipid-regulating health-effect evaluation method, TFDA notice of 2026-08-20: blood-glucose-regulating health-effect evaluation method, Health Food Control Act, Articles 2 and 3 (Laws & Regulations Database)
Tariff Codes, Tax Rates & Import Requirements
The tax base is the dutiable value (CIF = merchandise price + international freight + insurance): import tariff = dutiable value × tariff rate; business tax = (dutiable value + tariff) × 5%; the trade promotion service fee = dutiable value × 0.04%, waived if under NT$100.
| Item | Tariff Code | Tariff Rate | Import Requirement |
|---|---|---|---|
| Tablet and capsule food products | 2106.90.99.20-8 | 30% | 511, F01 |
| High-protein formulated nutritional food (protein content ≥ 50%) | 2106.90.30.00-4 | 5% | 501, F01 |
| Special nutritional food exclusively for patients | 2106.90.20.20-2 | 10% | 501, F01 |
| Infant or toddler food | 2106.90.40.00-2 | 5% | F01 |
| Other vitamin-containing pharmaceutical preparations (classified as drugs) | 3004.50.00.00-9 | 0% | 818, MW0 |
- 511: To import tablet and capsule food products, a permit document must be obtained from the Ministry of Health and Welfare (the permit may only be used by the importing business that applied for it and cannot be authorized to other businesses); for samples or gifts, a "Goods Import Consent Letter" must be obtained from the Ministry of Health and Welfare.
- F01: Imported goods must undergo import inspection applied for with the Taiwan Food and Drug Administration (TFDA) under the Ministry of Health and Welfare, in accordance with the Regulations Governing Import Inspection of Food and Related Products.
- 501: A consent document from the Ministry of Health and Welfare must be attached.
- 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). Vitamin-containing pharmaceutical preparations (3004.50) also carry 818: once a product is classified as a drug, it needs Ministry of Health and Welfare authorization under the drug rules, and the import-permit exemption does not waive this.
Sample Calculation (Hypothetical)
Suppose a shipment of capsule food has a dutiable value of NT$6,000 (international freight included): tariff = 6,000 × 30% = NT$1,800; business tax = (6,000 + 1,800) × 5% = NT$390; the trade promotion service fee of NT$2 is waived since it is under NT$100 — total taxes and fees come to about NT$2,190.
- Tariffs and business tax are waived when the dutiable value is ≤ NT$2,000 (Customs may deny this if it is the 7th+ time within a half-year period).
- International freight must be included in the dutiable value for tax purposes — it is not based on the merchandise price alone.
- 30% is the tariff rate for tablet and capsule food products; powder, liquid, or other forms may fall under a different tariff code with a different rate — the actual rate is subject to Customs' determination.
- Tariff codes and rates are subject to determination via the Customs Administration, Ministry of Finance (MOF) tariff rate lookup; Customs may determine the dutiable value based on data it obtains, so underreporting serves no purpose.
Banned & Restricted Ingredients
The ingredients are what determine whether a product can be shipped — a product that is a legal health supplement in its country of origin may be classified as a pharmaceutical or controlled substance in Taiwan.
- Melatonin: Classified as a drug in Taiwan and cannot be imported as a health supplement.
- CBD and cannabis-related ingredients: Products containing cannabidiol, cannabis plant extracts, or similar ingredients may not be imported, even if legal where purchased.
- DHEA (dehydroepiandrosterone): A drug-classified ingredient.
- Products with therapeutic claims: Products labeled with claims such as "lowers blood pressure," "lowers blood sugar," or "treats" a condition will be classified as pharmaceuticals.
- High-dose single-ingredient products — dosages exceeding the range permitted for foods may be classified as pharmaceuticals.
- Products containing herbal or animal-derived ingredients — these may also be subject to traditional Chinese medicine regulations or animal/plant quarantine requirements.
- Sports supplements — some additives are controlled or banned ingredients.
- When in doubt, check the product's full ingredient label before purchasing, or contact the TFDA under the Ministry of Health and Welfare to confirm how that ingredient is classified in Taiwan.
Can Health Supplements Claim to Treat Disease? The Medical-Efficacy Line for Labels, Ads and Imports
No. Article 28, Paragraph 2 of the Act Governing Food Safety and Sanitation prohibits labeling, publicity or advertising of food for medical efficacy; even a licensed health food may not refer to medical efficacy in its labeling or advertising under Article 14, Paragraph 2 of the Health Food Control Act.
The Taiwan Food and Drug Administration (TFDA), which continuously monitors illegal food advertising, found a food product and its physician spokesperson using the doctor's image to run high-frequency TV and media ads claiming medical efficacy, a suspected violation of Article 28 of the Act. Local health bureaus fined the product a cumulative NT$3.08 million in ROC year 113 (2024) and NT$1.8 million in year 114 (2025); because the ads were still running in year 115 (2026), the TFDA said it will urge local authorities to impose heavier penalties, and asked media outlets to strengthen self-review of advertising. The TFDA also reminded the public that food cannot replace proper medical treatment and that anyone feeling unwell should see a specialist physician.
What do the laws say, and what are the consequences?
| Provision | Key rule | Consequence of violation |
|---|---|---|
| Food Safety Act, Art. 28(1) | Food labeling, publicity or advertising may not be false, exaggerated or misleading | Art. 45(1): fine of NT$40,000 to NT$4,000,000 |
| Food Safety Act, Art. 28(2) | Food may not be labeled, publicized or advertised for medical efficacy | Art. 45(1): fine of NT$600,000 to NT$5,000,000; for a repeat violation, the authority may also order suspension or closure of business for a period, or revoke all or part of the company, business or factory registration, or the food business registration |
| Food Safety Act, Art. 45(2)–(3) | Food businesses violating the advertising rules are fined for each violation until the ads stop; in serious cases they must also be ordered to stop selling, supplying or displaying the product and to run corrective ads within 30 days of service of the penalty decision | Art. 45(4): continuing to sell, supply or display, or failing to run corrective ads, is fined NT$120,000 to NT$600,000 |
| Health Food Control Act, Arts. 6 and 14 | Food may not be labeled or advertised as health food unless it complies with this Act; a health food's claimed health effects may not exceed the approved scope and may not involve medical efficacy | Handled under the penalty chapter of the Health Food Control Act |
How are "medical efficacy" and "false or exaggerated" claims determined?
- Overall impression: under Article 3 of the Criteria for Determining Whether Labeling, Publicity or Advertising of Food and Related Products Is False, Exaggerated, Misleading or Claims Medical Efficacy (amended 2024-05-08), authorities judge the overall message conveyed to consumers — product name, text, images, symbols, video, sound and other information — not a single word in isolation.
- Three situations that count as medical efficacy (Art. 5): referring to preventing, improving, alleviating, diagnosing or treating a disease, syndrome or symptom; referring to alleviating or reducing body components related to disease; referring to the efficacy of Chinese medicinal materials.
- Four situations that count as false, exaggerated or misleading (Art. 4): inconsistent with fact; no evidence or insufficient evidence; referring to maintaining or changing the function of human organs, tissues, physiology or appearance; citing government document numbers or similar wording (except approval numbers that must be labeled by law).
- "Health" in the product name: a food using the word "health" as part of its name is deemed misleading, unless it is a licensed health food (Art. 4).
- Phrases listed in Annex 1 ("commonly usable phrases") and Annex 2 ("physiological function phrases for nutrients or specific ingredients") of the Criteria are not deemed false, exaggerated or misleading; refer to the original annexes for the exact phrase lists.
Importing supplements from China: what to watch on labeling and inspection
- Chinese-language labeling: Article 22, Paragraph 1 of the Food Safety Act requires the container or outer packaging of food and food ingredients to clearly show, in Chinese and common symbols, the product name, contents, net weight/volume/quantity, food additives, name, phone number and address of the manufacturer or the responsible domestic company, place (country) of origin, expiry date, nutrition labeling and other items.
- Import inspection checks labels: under the Regulations Governing Import Inspection of Food and Related Products (amended 2025-08-21), the "examination" defined in Article 2 includes on-site checks of appearance, properties and labeling; under Article 24, products that fail inspection must be returned or destroyed by the declarant, while products whose labeling violates Articles 22, 24, 26, 27 or 28(1) of the Food Safety Act may apply for correction within a set period.
- Personal-use exemption ≠ lawful claims: Article 30, Paragraph 3 of the Food Safety Act lets products not for sale, within the announced value and quantity limits, skip inspection (the 12/36-bottle allowance on this page). It waives the inspection procedure only; it does not make therapeutic wording on a package or web page lawful. Once a product is resold or promoted, Article 28 applies.
- Efficacy copy on an e-commerce page is not Taiwan's determination: whether an ingredient or claim is treated as food or drug is decided under Taiwan law. For products containing drug ingredients or marketed on therapeutic claims, go back to "Health Supplements vs. Health Foods vs. Pharmaceuticals" and "Banned & Restricted Ingredients" above.
How can consumers verify?
- Check a health food license: use the TFDA "Health Food Registration Permit Search" to match the permit number and approved health effects. A product calling itself "health food" without a permit does not comply with Article 6 of the Health Food Control Act.
- Check whether a claim crosses the line: wording about preventing, treating or improving a disease or symptom counts as medical efficacy under Article 5 of the Criteria, whatever language the copy is in.
- Suspected illegal ads: contact the TFDA consultation line (02) 2787-8200, the 1919 food safety hotline, or the TFDA public service mailbox.
- If you feel unwell, see a doctor: food cannot replace proper medical care, as the TFDA release reminds; this page gives no efficacy or dosage advice.
Further reading (academic literature)
Wu Hsin-hua, "Judicial Review over the 'Advertisement for Healthy Foods': Discussions on Related Judicial Interpretations," Angle Health Law Review No. 63 (January 2022), DOI: 10.53106/241553062022010063002 (in Chinese). The article notes that health supplements are currently classified as ordinary food under the Food Safety Act and analyzes the advertising restrictions of Article 28(1) and (2) from perspectives such as legal clarity.
Legal sources for this section (Laws & Regulations Database of the ROC)
- Act Governing Food Safety and Sanitation (Arts. 22, 28, 30, 45)
- Criteria for Determining Whether Labeling, Publicity or Advertising of Food and Related Products Is False, Exaggerated, Misleading or Claims Medical Efficacy
- Health Food Control Act (Arts. 2, 6, 14)
- Regulations Governing Import Inspection of Food and Related Products (Arts. 2, 24)
This section only summarizes the rules and how to verify them. It does not evaluate the efficacy of any product and does not replace case-by-case decisions by the competent authorities or Customs.
How to Buy Health Supplements in Taiwan
HowBridge only provides freight forwarding from China (Shenzhen consolidation warehouse) to Taiwan and does not offer a receiving service for the U.S., Japan, or any other region; below are three practical routes.
① Buy Through Taiwan Retail Channels
Health supplements sold domestically have already completed import inspection and label review, and health foods can additionally be verified by the Little Green Man label. With Chinese-language labeling and a domestic business responsible for the product, this is the least troublesome and most traceable option.
② Buy Overseas and Arrange Your Own Import
Purchase from an overseas e-commerce platform and arrange your own international shipping and customs clearance (this site does not handle this part). Be sure to first confirm how the ingredients are classified in Taiwan, whether the shipment falls within the personal-use inspection exemption, and factor the 30% tariff and international freight into your total cost.
③ Buy on Chinese E-Commerce Platforms and Ship via HowBridge
The tariff code for tablet and capsule food products (2106.90.99.20-8) does not carry a Mainland China restriction code and can be imported from China; order from an authorized brand store on a platform such as Taobao or JD.com and ship it to HowBridge's Shenzhen consolidation warehouse to be combined and forwarded to Taiwan. ⚠️ However, if a product is classified as a pharmaceutical (such as a vitamin-containing pharmaceutical preparation under 3004.50), its tariff code carries MW0, which bars import of goods from Mainland China (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), and a drug also needs Ministry of Health and Welfare authorization under code 818 — be sure to check the ingredients and product name carefully before buying.
No matter which route you take, the personal-use limit (12 bottles per type, 36 total) and the ingredient red lines apply equally; if you're unsure about a product, confirm with customer service before shipping — don't wait until it reaches Customs to sort it out.
Frequently Asked Questions
Health Supplements from Chinese E-Commerce, Consolidated via the Shenzhen Warehouse
Order from an authorized brand store on Chinese e-commerce platforms and ship to HowBridge's Shenzhen consolidation warehouse to be combined and forwarded to Taiwan; taxes and fees are declared accurately and shown transparently before shipping, and you can ask customer service first if you have concerns about ingredients.
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