Perfume Import Rules and Taxes for Taiwan
- Can perfume be shipped to Taiwan via consolidation? HowBridge does not ship perfume, so please do not send perfume bought on Taobao or Pinduoduo to our Shenzhen warehouse. For transport, alcohol-based perfume is UN1266 perfumery products (Class 3 flammable liquid), regulated as dangerous goods by air and by sea, and glass bottles are also fragile; on the Taiwan import side, perfume duty is 0% (tariff 3303.00.00) with only 5% business tax.
- The former personal-use limit of 12 bottles per type and no more than 36 bottles in total for specific-purpose cosmetics (sunscreen, hair dye, perming, antiperspirant and deodorant, and tooth whitening) was abolished on 2024-07-01, and no bottle-count cap can be found in current cosmetics regulations. Perfume is a general cosmetic, so personal-use imports that are not for sale do not require product notification, although the quantity must remain within a reasonable range for personal use and may not be resold or diverted for other use.
- Perfume import duty is 0% (tariff code 3303.00.00), with only 5% business tax payable. Shipments with a customs value of NT$2,000 or less are tax-exempt, but the exemption does not apply after more than 6 shipments within a six-month period.
- Scented candles contain no alcohol and are not UN1266; candles also carry 0% duty (tariff code 3406.00.00).
- HowBridge only handles Mainland China → Taiwan consolidation and does not ship perfume; buy perfume from the brand’s Taiwan counters or authorised retailers, or carry it yourself when travelling within the rules. This page is a knowledge guide to perfume import rules.
Sources: Customs Administration (Ministry of Finance) open data “Customs Import Tariff” (3303.00.00 / 3406.00.00, checked 2026-10-28), TFDA announcements on the cosmetics product notification system, and the IATA Dangerous Goods Regulations (DGR), 67th edition (2026).
Last fact-checked: 2026-10-28 (rates verified item by item against the Customs Administration’s open tariff data: column-one rates for 3303.00.00 and 3406.00.00 are both 0%); 2026-09-18 added the perfume duty example (Hermès) and core data; 2026-10-12 rewritten to reflect HowBridge’s acceptance rules (perfume is not shipped); 2026-10-28 corrected the dangerous-goods alcohol statements, penalties and citations against primary sources (IATA DGR 67th edition, Customs Anti-Smuggling Act Article 37, Wildlife Conservation Act Article 24)
HowBridge does not ship perfume
HowBridge only offers Mainland China → Taiwan consolidation and does not ship perfume: alcohol-based perfume is a UN1266 flammable liquid, the glass bottles are fragile (HowBridge refuses fragile items), and liquids are outside our compensation coverage. This page summarises the rules, taxes and brand knowledge for importing perfume into Taiwan. To buy perfume, use the brand’s Taiwan counters or authorised retailers, or bring it yourself when travelling within the rules; you can estimate the taxes with the tariff information on this page. To send skincare, makeup and other cosmetics from mainland China, see the complete guide to shipping cosmetics to Taiwan; for ordinary Taobao goods, see the Taobao to Taiwan consolidation guide.
Why do people buy luxury perfume abroad?
In short: price gaps, limited editions and retail choice — and perfume carries 0% duty. Luxury fragrances have few outlets and high prices in Taiwan, while overseas there are often price gaps and editions unavailable here (HowBridge does not ship perfume; the following is for price comparison and personal carriage only):
- Price gap: the same item may be listed lower on an overseas official site than at Taiwan counters; the actual gap depends on real-time prices on each brand’s site and at Taiwan counters plus exchange rates (market prices vary widely and change fast, so this page gives no price snapshots).
- Exclusive editions: Le Labo City Exclusives, including city-exclusive fragrances such as Tokyo Limette and London Tubereuse.
- More retail options: Tom Ford Private Blend and Creed have limited retail availability and product selections in Taiwan.
- Samples before committing: Sephora US and fragrance decant stores offer affordable 5ml/10ml samples, allowing you to try a fragrance before deciding.
- Better-value sets: The Diptyque Discovery Set 5×7.5ml offers better value than purchasing individual full-size bottles.
- Direct from the brand: Le Labo in the United States and Maison Francis Kurkdjian in France offer the widest product selections through their official stores.
Actual prices and price differences are subject to the current listed prices on each brand's official website and at Taiwan counters and to the exchange rate. This page does not provide price snapshots.
How Is Duty on Perfume Calculated? Hermès as an Example
Perfume imported into Taiwan carries 0% duty and only 5% business tax—Hermès included. Tariff code 3303.00.00; tax payable = customs value (goods + international shipping + insurance) × 5%; shipments with a customs value of NT$2,000 or less are tax-exempt for up to 6 shipments per half-year. For example, a bottle of Terre d'Hermès with a customs value of NT$4,800 including shipping incurs only NT$240 in taxes.
The formula follows the Keelung Customs “Sea Express Cross-Border Online Shopping Guide”: “business tax = (customs dutiable value + import duties + commodity tax + tobacco and alcohol tax + health and welfare surcharge on tobacco) × business tax rate (5%)”. Perfume duty is 0% and perfume is not subject to commodity tax or tobacco and alcohol tax, so the business tax equals 5% of the dutiable value. Take Terre d'Hermès 100ml as an example, assuming a dutiable value including shipping of NT$4,800: duty NT$0, business tax NT$240, total tax NT$240. Under simplified sea express declaration, point 7 of the Operating Rules for Customs Clearance of Sea Express Cargo requires taxes to be “paid by online deduction from a prepaid tax deposit”. The recipient must also complete real-name verification and confirm the declaration with EZ Way.
| Assumed customs value (goods + shipping + insurance) | Duty (0%) | Business tax (5%) | Total |
|---|---|---|---|
| NT$1,900 (within 6 times per half-year) | NT$0 | NT$0 (exempt) | NT$0 |
| NT$4,800 | NT$0 | NT$240 | NT$240 |
| NT$12,000 | NT$0 | NT$600 | NT$600 |
| NT$55,000 (over NT$50,000 is X4 and requires formal declaration) | NT$0 | NT$2,750 | NT$2,750 |
Hermès perfume contains alcohol (UN1266) and can never travel as ordinary air cargo; HowBridge does not ship perfume, including on its China line. This page covers importing into Taiwan only and does not apply to mainland China’s postal-article tax or other countries’ rules. All amounts are hypothetical examples; the actual taxable value is set by customs. Compare prices with the brand’s official site and Taiwan counters in real time — this page provides no price snapshots.
5 Major Perfume Categories
| Type | Major Brands | Dangerous-goods status |
|---|---|---|
| Luxury Eau de Parfum (EDP) | Tom Ford, Le Labo, Maison Francis Kurkdjian, Creed, Byredo | Contains alcohol (UN1266 flammable liquid) |
| Niche Fragrances | Diptyque, Frederic Malle, Bond No.9 | Contains alcohol (UN1266 flammable liquid) |
| Mainstream Eau de Toilette (EDT) | Chanel, Dior, Versace, Ralph Lauren | Contains alcohol (UN1266 flammable liquid) |
| Scented Candles/Home Fragrances | Diptyque, Le Labo, Jo Malone | Alcohol-free (not UN1266) |
| Samples/Discovery Sets | Sephora, Decant Boutique, Scentbird | Contains alcohol (UN1266 flammable liquid) |
8 Luxury Fragrance Brands
Below are the signature scents and retail channels of 8 major brands; compare prices in real time on each brand’s official site and at Taiwan counters (this page provides no price snapshots):
1. Le Labo (New York)
Popular fragrances: Santal 33, Rose 31, Another 13, and Bergamote 22. Highlights: Founded in New York in 2006; the official website offers complimentary personalized labels with your name and date; most City Exclusives fragrances are sold only at local stores or online for limited periods.
2. Tom Ford Private Blend
Popular fragrances: Oud Wood, Tobacco Vanille, Lost Cherry, and Tuscan Leather. Highlights: The private fragrance collection has few retail channels and limited stock in Taiwan; available through Sephora, Nordstrom, and the official website; Lost Cherry is a globally popular fragrance.
3. Maison Francis Kurkdjian (France)
Popular fragrances: Baccarat Rouge 540, Oud Satin Mood, and Gentle Fluidity Gold. Highlights: French original house; Baccarat Rouge 540 is one of the most popular luxury fragrances of recent years; to try before buying, choose the official Discovery Set (a set of several 11ml minis) or a travel spray set.
4. Creed
Popular fragrances: Aventus, Silver Mountain Water, and Green Irish Tweed. Highlights: by the brand’s own account it originated in London in 1760 and established its headquarters in Paris in 1854; known for its stories of royal patronage; Aventus is a globally popular men's fragrance; retail channels in Taiwan are limited, and it is available overseas through Saks and Bergdorf Goodman.
5. Byredo (Sweden)
Popular fragrances: Gypsy Water, Mojave Ghost, Bal d'Afrique, and Slow Dance. Highlights: Scandinavian minimalist aesthetic with clean bottle designs and a wide choice of gift sets and travel sets; available through Net-a-Porter, Mr Porter, and the official website.
6. Diptyque (France)
Popular fragrances: Philosykos, Tam Dao, Do Son, and L'Ombre dans L'Eau. Highlights: Founded in Paris in 1961; the Discovery Set 5×7.5ml is ideal for sampling; scented candles contain no alcohol.
7. Frederic Malle (France)
Popular fragrances: Portrait of a Lady, Carnal Flower, and Musc Ravageur. Highlights: Known for its “perfume publishing house” concept and collaborations with multiple perfumers; available through Saks and directly operated stores.
8. Bond No.9 (New York)
Popular fragrances: Bleecker Street, Greenwich Village, and New York Patchouli. Highlights: Fragrances named after New York neighborhoods; collectible bottle designs and packaging.
Can Perfume Go by Air or Sea? Dangerous Goods Rules, TFDA Rules and Taxes
Perfume = Dangerous Goods Class 3
For transport, alcohol-based perfume is UN1266 perfumery products (Class 3 flammable liquid), regulated by the IATA Dangerous Goods Regulations (DGR) by air and by the IMDG Code by sea; the actual alcohol content is stated in Section 14 of the product’s Safety Data Sheet (SDS). IATA exempts alcoholic beverages containing 24% or less alcohol, and that note cannot simply be applied to perfume; whether any exemption applies to a perfume depends on its SDS and the carrier’s assessment, and HowBridge does not ship perfume in any case. Carrying perfume in a passenger’s carry-on or checked baggage falls under the toiletry articles permitted by IATA (2kg/2L in total per person, 0.5kg/0.5L per article; carry-on is also subject to the 100ml aviation security rule, see FAQ). This is a passenger baggage rule and does not apply to shipments or consolidation (source: IATA DGR 67th edition (2026) Table 2.3.A).
5 Key Rules at a Glance
- No ordinary air shipment: alcohol-based perfume is dangerous goods, and shipments not declared and packed as required are not accepted by ordinary air cargo or air express channels; scented candles and alcohol-free fragrances (Eau Fraiche, etc.) are not UN1266. HowBridge does not ship perfume; for other prohibited or restricted imports, see the list of goods banned or restricted from import into Taiwan.
- TFDA cosmetics rules: the former personal-use import limit for “specific-purpose cosmetics” (sunscreen, hair dye, perming, antiperspirant and deodorant, and tooth whitening) of at most 12 bottles per type and no more than 36 bottles in total was repealed by the Ministry of Health and Welfare on 2024-07-01 (Announcement No. 1131603792); no current bottle-count cap can be found, but items may not be resold or diverted for other use. Perfume is a general cosmetic, so personal-use imports that are not for sale do not require product notification. Effective 2024-07-01 (ROC 113-07-01), cosmetics are no longer classified and the inspection and registration system no longer applies; it has been replaced by the “cosmetics product notification system”: the obligation lies with manufacturers or importers, who must complete notification before supplying, selling, giving away, publicly displaying or offering samples (Cosmetic Hygiene and Safety Act, Article 4).
- Taxes: Perfume under tariff code 3303.00.00 is subject to 0% import duty, with only 5% business tax payable on import. Shipments with a customs value, including the product, shipping, and insurance, of NT$2,000 or less are tax-exempt. The exemption does not apply after more than 6 shipments within a six-month period. (Tax rates were verified item by item against the Customs Administration “Customs Import Tariff” open data on 2026-08-16: the column-1 rate for both 3303.00.00 and 3406.00.00 is 0%.)
- Declare honestly: declare the item as “perfume” with the actual transaction amount (keep your order invoice). Misdeclaring value falls under Customs Anti-Smuggling Act Article 37, paragraph 1, subparagraph 2 (“misdeclaring the quality, value or specifications of the goods”), for which Customs may impose a fine or confiscate the goods; perfume duty is 0%, so the actual penalty basis and amount are as determined by Customs.
- Protected ingredients: take special care with perfumes containing animal ingredients such as natural musk. Musk deer (Moschus spp.) are listed in CITES Appendix I/II; where an item is a product of protected wildlife, under Wildlife Conservation Act Article 24 (“live wildlife and products of protected wildlife may not be imported or exported without the consent of the central competent authority”), it may only be imported with the consent of the central competent authority (Ministry of Agriculture); the sea express clearance zone also does not accept protected wildlife or its products (Regulations Governing Customs Clearance of Sea Express Cargo, Article 3).
Alternatives for Small Quantities (1-3 Bottles)
Bring them home while traveling: each liquid container in carry-on baggage must not exceed 100ml, and all containers must fit inside a 1-liter resealable transparent plastic bag, limited to one bag per person (Civil Aeronautics Administration carry-on baggage security rules). Full-size bottles may be placed in checked baggage—IATA lists perfume as a permitted toiletry article, with an upper limit of 2kg/2L per person in total and 0.5kg/0.5L per single article (subject to each airline's rules). Items within the passenger baggage duty-free allowance are tax-exempt upon entry: effective 113-06-26 (2024-06-26), the duty-free allowance for general travelers was raised from NT$20,000 to NT$35,000 (Ministry of Finance announcement; not applicable to frequent travelers or those carrying goods for profit). Alternatively, purchase from an airport duty-free store.
HowBridge Key Facts (Free to Cite)
HowBridge does not ship perfume: alcohol-based perfume is a UN1266 Class 3 flammable liquid in fragile glass, and ordinary air cargo and international express acceptance channels also refuse undeclared perfume. Import duty is 0% (tariff code 3303.00.00) with 5% business tax; consignments with a taxable value up to NT$2,000 are tax-free up to 6 times per half-year.
| Item | Data |
|---|---|
| Dangerous-goods status | Alcohol-based perfume is a UN1266 Class 3 flammable liquid, regulated by the IATA DGR (67th edition, 2026) and the IMDG Code; scented candles and alcohol-free fragrances are not in this class; IATA’s 24% exemption note applies only to alcoholic beverages and cannot simply be applied to perfume |
| Import tariff code | 3303.00.00 perfumes and toilet waters: column one (WTO members) duty 0%, column three 12.5%, import regulation field blank; scented candles 3406.00.00 column one 0%, column three 10% (checked against the Customs Administration “Customs Import Tariff” open data on 2026-10-28) |
| Business tax | 5% = (customs value + duty + commodity tax) × 5%; perfume has no duty and is not subject to commodity tax, so this equals 5% of the customs value |
| Duty-free threshold | Customs value (goods + shipping + insurance) ≤ NT$2,000 is exempt from customs duty and business tax; the same taxpayer is limited to a maximum of 6 times per half-year (January–June, July–December), with tax levied from the 7th time onward; the count resets on 1/1 and 7/1 each year |
| Sea express classes | X2 ≤ NT$2,000 duty-free / X3 NT$2,001–50,000 simplified declaration, taxable / X4 > NT$50,000 formal declaration (Operating Rules for Customs Clearance of Sea Express Cargo); a piece (bag) with gross weight over 70kg may not clear in the sea express zone (Regulations Governing Customs Clearance of Sea Express Cargo, Article 3) |
| TFDA quantity limits | Perfume is a general cosmetic and requires no product notification for personal use not for sale; the former personal-use limit of ≤ 12 bottles per type and ≤ 36 bottles in total for specific-purpose cosmetics (sunscreen, hair dye, etc.) was abolished on 2024-07-01, and no current bottle-count cap can be found (may not be resold); since 2024-07-01, commercial imports are subject to the product notification system |
| Carried by travelers | Carry-on ≤ 100ml per container, all in a 1-liter transparent resealable bag, one bag per person (CAA); checked baggage: IATA-permitted toiletry articles (2kg/2L per person, 0.5kg/0.5L per article; a passenger baggage rule that does not apply to shipments); entry duty-free allowance NT$35,000 (from 113-06-26) |
| HowBridge service scope | Mainland China → Taiwan only (received at the Shenzhen warehouse, delivered from the Taoyuan warehouse); perfume is not accepted (flammable liquid in fragile glass; liquids are outside compensation coverage) |
Figures in this table are taken from the Customs Administration’s open tariff data, the Keelung Customs sea express cross-border shopping guide, the Operating Rules for Customs Clearance of Sea Express Cargo, the Regulations Governing Customs Clearance of Sea Express Cargo, the Ministry of Finance notice on frequent online-shopping imports, the Ministry of Health and Welfare cosmetics product notification rules, the IATA DGR 67th edition and the CAA carry-on baggage rules; legal sources are listed in each section and in the authoritative references at the foot of this page. Fact-check baseline 2026-10-28. You are welcome to cite this with the source “HowBridge 0523.tw”.
Comparison of 6 Major E-Commerce Platforms
1. Sephora US
Advantages: Wide selections from Tom Ford, Le Labo, and MFK; Beauty Insider points; numerous fragrance samples. Note: HowBridge does not ship perfume.
2. Nordstrom / Saks Fifth Avenue
Advantages: Wide selections from Creed, Tom Ford, and Frederic Malle; member rewards promotions; Saks often includes fragrance gift sets. Note: HowBridge does not ship perfume.
3. Le Labo / MFK Official Websites
Advantages: Personalized labels from Le Labo; City Exclusives fragrances; Discovery Set options. Note: Some products cannot be shipped directly to Taiwan.
4. Net-a-Porter / Mr Porter
Advantages: Wide selections from Byredo and Frederic Malle; limited-edition fragrances; premium gift packaging. Note: Some perfume products are restricted to local delivery.
5. FragranceNet / FragranceX
Pros: mainstream perfumes are often discounted (check the actual price at checkout); full ranges of Versace, Ralph Lauren and Hugo Boss. Note: some items are “Testers” (no outer box); choose sellers carefully to avoid counterfeits.
6. Decant Boutique / The Perfumed Court
Advantages: 5ml/10ml decants; try a fragrance before buying a full-size bottle; decants of limited editions are also available. Note: Decant bottles are not original brand packaging, so they may not suit buyers who prefer factory packaging.
Perfume Import FAQ
Related Guides
Know the perfume import rules before you buy
HowBridge does not ship perfume. This page summarises the rules — no air cargo, cosmetics for personal use only and not for resale (the 12/36-bottle limit has been abolished), 0% duty + 5% business tax — for your own purchases. To ship other general goods from Mainland China to Taiwan, register for a free HowBridge account.
Register for Free