B2B commercial imports from mainland China to Taiwan (Commercial sea express / Sea freight): first check the CCC import regulations (BSMI, F01, 121, MW0) and import in the name of a company or business; Commercial sea express is quoted per project (bulk shipments), takes 5–10 days, allows no more than 70 kg per piece and is formally declared on a G1 foreign goods import declaration, while large or non-urgent cargo goes by Sea freight. Declare within 15 days from the day after import; late declaration costs NT$200 per day. Clearance is C1 / C2 / C3. Taxes = import duty + trade promotion service fee 0.04% (waived at NT$100 or less) + business tax 5% (tax base includes import duty plus commodity tax or tobacco and alcohol tax and the tobacco health and welfare surcharge); businesses deduct input tax with the customs-collected business tax payment certificate.
B2B commercial imports from mainland China to Taiwan (Commercial sea express or Sea freight) take 6 steps in practice. ① First check the import regulations of the CCC tariff code: BSMI mandatory inspection, F01 food inspection, 121 import permit, and MW0 (not permitted for import) for mainland goods. "Mainland industrial products not permitted for import" in Chapters 25–97 are exempted from a permit only when the whole declaration's CIF value is within NT$32,000 and each item is within 24 pieces (within 40 kg if not countable); tariff codes excluded by Ministry of Economic Affairs announcement, such as electric motorcycles, electric bicycles and their controllers, do not qualify. Above the threshold the goods revert to not permitted for import, and splitting shipments to get around this is not allowed; the exemption also does not exempt you from commodity inspection and other import regulations. ② Import in the name of a company or business; you can apply to the International Trade Administration, Ministry of Economic Affairs, for importer/exporter registration. ③ Choose the shipping line: Commercial sea express is quoted per project (bulk shipments), usually 5–10 days; it goes through the maritime express consignment zone but is formally declared on a foreign goods import declaration (G1), and each piece (bag) may not exceed 70 kg gross weight; overweight, large or non-urgent whole consignments go by Sea freight (from NT$25 per kg or NT$150 per cu ft, quoted by customer service according to the goods, usually 7–14 days). ④ Declaration deadline: declare within 15 days from the day after the means of transport arrives; late declarations incur a late declaration fee of NT$200 per day. ⑤ After computer review and random selection, Customs sets the clearance method: no document review or inspection (C1), document review (C2) or cargo inspection (C3); inspection is by sampling in principle. ⑥ Pay taxes for release: ad valorem import duty = dutiable value (CIF) × duty rate; trade promotion service fee = dutiable value × 0.04%, waived at NT$100 or less; business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax and the tobacco health and welfare surcharge) × 5%; businesses claim the input tax deduction with the deduction copy of the customs-collected business tax payment certificate. Why you cannot use the simplified declaration of personal express shipments: under Article 12 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments, ten situations, including dutiable value over NT$50,000, goods subject to import/export regulations and goods liable to commodity tax, require a general import/export declaration. HowBridge only ships from mainland China to Taiwan, and customs declarations are handled together with AEO-certified partner customs brokers.
B2B commercial imports (Commercial sea express / Sea freight) in 6 steps
- Check import regulations and MW0Look up the Import Regulations column of the CCC tariff code: BSMI mandatory inspection, F01 food inspection, 121 import permit. For mainland goods marked MW0, only "mainland industrial products not permitted for import" in Chapters 25–97 are exempted from a permit, and only when the whole declaration is within CIF NT$32,000 and each item is within 24 pieces (40 kg if not countable); electric motorcycles, electric bicycles and their controllers excluded by Ministry of Economic Affairs announcement do not qualify, and neither do agricultural and food products in Chapters 1–24. The exemption does not exempt you from other import regulations.
- Confirm the importer's identityOnly by importing in the name of a company or business can you obtain a declaration bearing your unified business number and the customs-collected business tax payment certificate; businesses engaged in import and export can apply to the International Trade Administration for importer/exporter registration.
- Choose the shipping lineRegular restocking goes by Commercial sea express (project quote, bulk shipments, 5–10 days): it clears in the maritime express consignment zone, is declared on a G1 general declaration, and each piece (bag) may not exceed 70 kg gross weight. Overweight, large or non-urgent whole consignments go by Sea freight (from NT$25 per kg or NT$150 per cu ft, quoted by customer service according to the goods, 7–14 days).
- Declare within 15 daysA customs broker files the declaration online within 15 days from the day after the means of transport arrives; late declarations incur a late declaration fee of NT$200 per day, and if the goods are still not declared after 20 days of fees, Customs sells them.
- Customs review and inspectionAfter computer review and random selection, Customs sets the clearance method: C1 no document review or inspection, C2 document review (documents must be submitted before the end of office hours on the day after the notice), C3 cargo inspection. Inspection is by sampling in principle, and a full inspection may be made when necessary.
- Pay taxes, release and deductPay import duty, the trade promotion service fee (dutiable value × 0.04%, waived at NT$100 or less) and business tax ((dutiable value + import duty + commodity tax or tobacco and alcohol tax and the tobacco health and welfare surcharge) × 5%), then collect the released goods; businesses claim the input tax deduction with the deduction copy of the customs-collected business tax payment certificate.
Key data quick check
| Commercial sea express | Project quote (bulk shipments), 5–10 days; clears in the maritime express consignment zone and is declared on a G1 general declaration; ≤70 kg gross weight per piece (bag) (Article 3 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments) |
|---|---|
| Sea freight | From NT$25 per kg or NT$150 per cu ft (quoted by customer service according to the goods), 7–14 days |
| General declaration required | Ten situations, including dutiable value over NT$50,000, goods subject to import/export regulations and goods liable to commodity tax (Article 12, Paragraph 1 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments) |
| Declaration deadline | 15 days from the day after the means of transport arrives; late declaration fee NT$200 per day, and goods not declared after 20 days are sold by Customs (Customs Act, Articles 16, 73) |
| Clearance methods | C1 no document review or inspection / C2 document review / C3 cargo inspection (Regulations Governing the Implementation of Automated Cargo Clearance, Article 13); inspection is by sampling in principle (Rules for Inspection of Import and Export Goods, Article 2) |
| Taxes and fees | Ad valorem import duty = CIF × duty rate; trade promotion service fee 0.04% (waived at NT$100 or less); business tax = (CIF + import duty + commodity tax or tobacco and alcohol tax and the tobacco health and welfare surcharge) × 5% |
| Input tax deduction document | Deduction copy of the customs-collected business tax payment certificate showing the business tax amount (Enforcement Rules of the Value-added and Non-value-added Business Tax Act, Article 38) |
| Mainland goods MW0 | Mainland industrial products not permitted for import in Chapters 25–97: exempted from a permit when the whole declaration is CIF ≤NT$32,000 and each item ≤24 pieces (≤40 kg if not countable); announced excluded tariff codes (electric motorcycles / electric bicycles / controllers) and Chapters 1–24 do not qualify; above the limits the goods may not be imported; the exemption does not exempt you from commodity inspection and other regulations |
regulatory basis
- Customs Act, Articles 16, 73
- Regulations Governing Customs Clearance Procedures for Maritime Express Consignments, Articles 3, 11, 12 (amended ROC 115-02-23)
- Regulations Governing the Implementation of Automated Cargo Clearance, Articles 13, 14
- Rules for Inspection of Import and Export Goods, Article 2 (amended ROC 113-11-27)
- Value-added and Non-value-added Business Tax Act, Articles 20, 41
- Enforcement Rules of the Value-added and Non-value-added Business Tax Act, Article 38
- Regulations Governing Trade Between the Taiwan Area and the Mainland Area, Article 7
- Regulations Governing Registration of Exporters and Importers, Article 2
Common mistakes and precautions
- Thinking mainland goods "get in once tax is paid": goods marked MW0 above the small-quantity exemption threshold may not be imported, and splitting shipments to get around this is evasion of controls; for excluded tariff codes, not even a single piece qualifies for the exemption.
- Booking Commercial sea express for pieces over 70 kg: the maritime express consignment zone does not accept goods over 70 kg gross weight per piece (bag); they must go by Sea freight instead.
- Not declaring within 15 days of arrival: late declaration costs NT$200 per day, and after 20 days Customs sells the goods.
- Calculating the business tax base only up to import duty: for goods liable to commodity tax, tobacco and alcohol tax or the tobacco health and welfare surcharge, those amounts must be added to the tax base.
- Running commercial consignments through individual real-name simplified declarations: dutiable value over NT$50,000, goods subject to import/export regulations or goods liable to commodity tax all require a general declaration; and an individual cannot obtain a deductible business tax payment certificate.
- Not supplementing documents in time after a C2 / C3 decision: the written declaration and documents must be submitted before the end of office hours on the day after the notice.
Glossary
- G1 foreign goods import declaration
- The declaration type used for ordinary imports of foreign goods; Article 12, Paragraph 1, Subparagraph 6 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments refers to "G1 (foreign goods import declaration)".
- General import/export declaration / simplified declaration form
- Maritime express consignments falling under the ten situations of Article 12, Paragraph 1 use a general import/export declaration; all others may use a simplified declaration form.
- C1 / C2 / C3
- The three clearance methods for online clearance: clearance without document review or inspection, clearance with document review, clearance with cargo inspection (Regulations Governing the Implementation of Automated Cargo Clearance, Article 13).
- Trade promotion service fee
- Charged on import at 0.04% of the dutiable value of the goods, waived at NT$100 or less (Customs Administration, Ministry of Finance).
- Customs-collected business tax payment certificate
- Business tax on imported goods is collected by Customs (Business Tax Act, Article 41); the deduction copy of this certificate is the document businesses use to claim the input tax deduction.
- Commercial sea express
- HowBridge's volume plan for sellers: goes through the maritime express consignment zone and is formally declared on a G1 general declaration; project quote (bulk shipments), 5–10 days.
- MW0
- Mainland goods not permitted for import. "Mainland industrial products not permitted for import" in Chapters 25–97 are exempted from a permit when the whole declaration is within CIF NT$32,000 and each single product within 24 pieces (40 kg only for goods that cannot be counted), except announced excluded tariff codes.
Cited references
The content of this question is quoted from the "Customs Declaration Literature Index Database" built by HowBridge (More than 1,171 copiesGovernment regulations, official manuals, judicial interpretations, intensive reading of academic literature), each article is accompanied by links to government/judicial primary sources for verification:
- Official manual Operational Rules for Customs Clearance of Sea Express Consignments Maritime express clearance operating rules: X1-X4/X6-X8 categories, simplified declarations, maritime express zones and operator responsibilities. law-out.mof.gov.tw
- Official manual Cargo Clearance Automation Declaration Manual (Volume I / Volume II) Automated Cargo Clearance Declaration Manual (Volumes I/II): complete procedures for online declarations, C1 release without document review or inspection, C2 document review and C3 physical inspection. web.customs.gov.tw
- Journal article A brief analysis of the negotiation of AEO mutual recognition arrangements and clearance efficiency See this empirical Public Finance Review paper to learn whether clearance became faster after Taiwan signed AEO mutual recognition arrangements (MRAs) with Singapore, Israel, Korea, Japan and Australia, and which models measure the effect. lawdata.com.tw
- Statistics / white paper Customs operations statistics (numbers of import and export declarations, containers, aircraft movements and passengers) The Customs Administration, Ministry of Finance (Taiwan)'s customs operations statistics cover four clearance volume indicators: import/export declarations, containers, aircraft movements and inbound/outbound passengers, providing a capacity benchmark. web.customs.gov.tw