Complete Guide to Importing Anime Merchandise into Taiwan: Tariffs, Commodity Inspection, and Customs Clearance
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The short answer
There is no single tariff rate for anime merchandise -- it depends on whether an item is classified as a "toy" or a "decorative collectible." Items classified as toys fall under heading 9503, with a Column 1 tariff of 0%; items classified as decorative items fall under subheading 3926.40 ("other plastic statuettes and ornamental articles"), taxed at 5%. Under the Bureau of Standards, Metrology and Inspection (BSMI)'s Toy Product Determination Principles (玩具商品核判原則), products intended for collectors over age 14 and not suitable for children's play are generally not classified as toys, so adult-oriented collectible figures do not necessarily qualify for the 9503 0% rate. Confirmed at 0% are trading cards and gaming accessories (9504), books and doujinshi (4901), posters and printed matter (4911), badges (7117), and audiovisual discs (8523). Confirmed to be taxed are items such as cushions and other home furnishings (6304) at 10%~12.5%, and knitted apparel (6109) at 10.5%~12%.
The tariff rates on this page are based on actual queries of the Customs Administration, Ministry of Finance's tariff database, last verified on 2026-09-04.
Tariff Classification and Rates by Category
The table below reflects actual query results from this site's tariff database (verified 2026-09-04). A common misconception about anime merchandise is that "toys are always taxed at 5%~7.5%" -- but the Column 1 tariff rate for toys and games under Chapter 95 is actually 0%. Note that the same product may fall under different headings depending on how its nature is classified; figures are the most typical example of this.
| Category | Tariff Heading | Column 1 Tariff | Notes |
|---|---|---|---|
| Dolls, models (classified as toys) | 9503 | 0% | Most subheadings marked C02; collectibles for ages 14+ may not qualify |
| Statuettes, decorative items (incl. acrylic stands) | 3926.40 | 5% | Adult-oriented collectible figures often fall here; this subheading is marked C02 |
| Trading cards, gaming accessories | 9504 | 0% | Includes board games, playing cards |
| Books, comics, doujinshi | 4901 | 0% | Publications are also subject to separate content controls -- see the risk section below |
| Posters, calendars, printed matter | 4911 | 0% | |
| Badges (imitation jewelry) | 7117 | 0% | Different materials may fall under a different heading |
| Blu-ray, DVD, audiovisual discs | 8523 | 0% | Check region code and playback compatibility |
| Cushions, throw pillows, and other home furnishings | 6304 | 10%~12.5% | Varies by material (cotton / synthetic fiber / silk) |
| T-shirts and other knitted apparel | 6109 | 10.5%~12% | Varies by material and subheading |
The tariff rate is only one factor, and classification can change with the nature of the product. When the dutiable value exceeds the tax-free threshold, business tax (營業稅) is levied in addition to the tariff. The actual classification is determined by Customs review: even for the same "stand," an acrylic one and a paper one fall under different headings; even for the same humanoid figure, whether it is classified as a toy or a decorative item changes the tariff rate. It is recommended to compare the product's actual material and use against the 11-digit tariff code -- you can use this site's tariff chapter lookup for an initial comparison, and confirm with the Customs Administration, Ministry of Finance's Single Window for Trade real-time query. If the amount is large or the classification is in doubt, you can apply to Customs for an advance tariff classification ruling.
C02 Mandatory Inspection: The Real Hurdle
The import requirements field for the vast majority of subheadings under heading 9503 (toys, dolls) is marked C02. It is important to understand this code correctly: C02 means that only "part" of the goods under that tariff line fall within the BSMI's published list of items subject to mandatory inspection -- further comparison of the product name, specifications, and use is needed to confirm applicability. This differs from C01, where all goods under the line require inspection. So a C02 marking does not necessarily mean inspection is required, but it also cannot be treated as something that need not be confirmed.
- C02 is an import requirement code, not a tariff rate: it appears in the "Import Requirements" field of the tariff schedule, indicating that part of the goods under that tariff line fall within the scope of items subject to mandatory inspection.
- Whether something is a "toy" has an official determination standard: under the BSMI's Toy Product Determination Principles (玩具商品核判原則), a toy is defined as a product designed, manufactured, sold, displayed, or labeled for children under 14 to play with. The same principles explicitly state that, due to rare materials, special characteristics of the product, a design unsuitable for children's play, or intended use by consumers over age 14 for collecting or leisure, an item is not considered a toy -- citing ceramic figures as an example.
- But a label stating "not intended for use by children under 14" is not a cure-all for avoiding inspection: the same principles state that "reasonably anticipated use" still takes precedence over the manufacturer's declaration. An item whose appearance is likely to attract children to play with it may still be classified as a toy subject to mandatory inspection, even with an age label attached.
- The inspection exemption threshold for toys differs from that of general merchandise: under Article 5, Paragraph 2 of the Regulations Governing Exemption from Commodity Inspection (商品免驗辦法), toy products under the same customs declaration, of the same specification and model, may be exempted from inspection if the total value is USD 1,000 or less and the quantity does not exceed 5 units, or if the value exceeds USD 1,000 and the quantity is 1 unit. This differs from the conditions for general merchandise under Paragraph 1.
- Do not mistake "exempt from inspection" for "exempt from declaration": an inspection exemption applies to the inspection procedure only -- the obligations of customs declaration, real-name verification, and accurate reporting are not waived.
- Commercial quantities can change the determination: when the same item is imported in large quantities, Customs and the BSMI may determine it is intended for sale, and apply the inspection requirements for general commercial imports.
If there is any doubt as to whether a product falls within the scope of mandatory inspection, you can apply to the BSMI for an item classification inquiry. See also this site's BSMI Commodity Inspection Guide and Mandatory Inspection Item Lookup.
Tax-Free Threshold and Declaration Practice
For express imports with a dutiable value of NT$2,000 or less, current regulations exempt the shipment from both tariff and business tax -- but this is a threshold, not an allowance.
- Exceeding the threshold means the entire amount is taxed: once the dutiable value exceeds NT$2,000, tax is calculated on the entire dutiable value, not just the portion exceeding the threshold.
- More than 6 exemptions within six months disqualifies you: if the same taxpayer has been granted this tax exemption more than 6 times within a half-year period, the exemption no longer applies. The periods are calculated separately as January-June and July-December each year, based on the import date recorded on the declaration. Tobacco, alcohol, and agricultural products subject to tariff-rate quotas are also not eligible for the exemption.
- Dutiable value is not the same as the sale price: the determination of dutiable value includes costs such as freight and insurance; the actual amount is subject to Customs' final assessment.
- EZ WAY real-name verification is a mandatory procedure: express shipments imported under an individual's name must complete real-name verification and authorization confirmation; failure to do so will cause the shipment to be held.
Use this site's Import Tax Calculator to estimate the tax amount; see the EZ WAY Tutorial for the real-name verification process.
Common Merchandise Categories and Classification
The following explains the classification direction and practical considerations by product nature. Tariff classification is based on the product's material and use, not on the general term "anime merchandise."
PVC Figures, Prize Figures, Articulated Figures
- Classification depends on how the nature of the item is determined: items classified as toys fall under heading 9503 with a 0% tariff; items classified as decorative collectibles fall under subheading 3926.40 with a 5% tariff.
- Under the Toy Product Determination Principles (玩具商品核判原則), adult-oriented collectible figures are not necessarily classified as toys -- this must be determined case by case in practice.
- The original box and plastic display window are easily deformed by pressure during shipping and require extra cushioning.
Model Kits, Plastic Model Kits
- Also falls under heading 9503, with a Column 1 tariff of 0%.
- Large kits have a high volumetric-to-actual-weight ratio; volumetric weight is often higher than actual weight.
- Box damage on an unopened kit does not affect the parts but does affect collectible value.
Trading Cards, Board Games
- Classified under heading 9504, with a Column 1 tariff of 0%.
- Cards are vulnerable to moisture and bending, and require moisture-proof sleeves and rigid card protectors.
- For high-value single cards, it is advisable to declare them separately and keep proof of purchase.
Comics, Art Books, Doujinshi
- Books fall under heading 4901 and other printed matter under heading 4911, both with a Column 1 tariff of 0%.
- Complete manga sets have concentrated weight, so shipping cost is usually determined by weight rather than volume.
- The content of publications is also subject to separate regulatory controls -- see the risk section below.
Acrylic Stands and Other Acrylic Merchandise
- Small plastic statuettes and decorative items fall under subheading 3926.40, with a Column 1 tariff of 5%; this subheading is marked C02.
- Edges are prone to scratching and chipping, requiring individual protective packaging for each piece.
Badges and Charms
- Metal imitation-jewelry items mostly fall under heading 7117, with a Column 1 tariff of 0%.
- Material differences change the classification -- plastic and metal items fall under different headings.
Apparel, Cushions, and Other Fabric Merchandise
- This is a category of anime merchandise that is definitely subject to tariff.
- Knitted T-shirts fall under heading 6109 at 10.5%~12%; cushions and other home furnishings fall under heading 6304 at 10%~12.5%, varying by cotton, synthetic fiber, or silk content.
- Most subheadings under heading 6304 are marked C02; textiles are also subject to separate import requirements.
Blu-ray, DVD, Soundtracks
- Classified under heading 8523, with a Column 1 tariff of 0%.
- Blu-ray discs have region code restrictions -- confirm playback device compatibility before purchase.
General Market Information on Sourcing
This site's service scope covers consolidation shipping and customs clearance from China to Taiwan only, with warehouses in Shenzhen (consolidation warehouse) and Taoyuan (operations warehouse). The following is general market knowledge about merchandise, provided to help readers understand product sourcing and version differences -- it does not indicate that this site provides consolidation shipping services for other regions.
Chinese E-Commerce Platforms
- "Guzi" (a Chinese internet slang term for anime and character merchandise) has in recent years grown into a significant category on Chinese e-commerce platforms, with concentrated supply of items such as acrylic stands, badges, itabags, and perler beads.
- Officially licensed and unlicensed products of the same IP often coexist on these platforms -- check for licensing labels.
- This is the sourcing channel actually covered by this site's consolidation shipping service.
Version and Edition Differences
- The contents of first editions, limited editions, and mail-order-exclusive editions may differ -- confirm the item list before purchasing.
- Grading standards for used/secondhand item condition are set independently by each platform, with no unified definition.
- The scarcity and pricing of limited items are determined by the market; this site does not provide price predictions.
Identifying Authentic Products
- Check for licensing labels, publisher information, and packaging print quality.
- Importing counterfeit goods involves liability under the Trademark Act and Copyright Act, and may result in seizure during customs clearance.
- See this site's Counterfeit Goods Import Guide for related risks.
Packaging Protection for Fragile Merchandise
Most shipping damage to anime merchandise is not caused by impact, but by crush damage from stacking and temperature changes. The following are general packaging principles.
Original Box Protection
- For collectible items, the outer box itself is part of the item's value and should be treated as fragile.
- Leave cushioning space between the outer shipping box and the product's original box, so the original box does not directly bear external force.
- When multiple items are boxed together, use dividers to separate layers and prevent items from pressing against each other.
Temperature and Timing
- PVC material may soften and deform in high-temperature environments -- this should be considered for long shipping durations in summer.
- Air freight has a short transit time and less temperature exposure; sea freight is lower cost but takes longer in transit.
- The trade-off between the two depends on the product's weather resistance and value.
Documentation Before and After Warehousing
- Photograph the product and outer box condition before shipping.
- Keep complete photo or video documentation when unboxing on arrival.
- Handling of shipping damage is determined by the carrier's shipping terms and case-by-case assessment.
Customs Clearance Risk and Legal Red Lines
The following are regulatory issues that may actually arise when importing anime merchandise. The purpose of this section is to explain the risks, not to provide methods for evading inspection.
- Counterfeit goods: unauthorized replica merchandise involves the Trademark Act and Copyright Act, may be seized during customs clearance, and may give rise to legal liability.
- Content controls on publications: the import of publications containing obscene content is restricted; Customs seizes such items under Article 15 of the Customs Act (關稅法) ("articles prohibited from import by law"), and Article 235 of the Criminal Code (刑法) provides that such items "shall be confiscated regardless of whether they belong to the offender."
- Content depicting minors carries higher risk: if content is determined to depict a minor engaging in sexual activity or an obscene pose, it may be subject to Article 38 of the Child and Youth Sexual Exploitation Prevention Act (兒童及少年性剝削防制條例), which has different penalties and applicability thresholds from Article 235 of the Criminal Code. In Taiwan, there have been actual cases of criminal convictions for selling publications containing such illustrations, and this is not limited to depictions of real persons -- fictional anime characters whose appearance is determined to be that of a minor also carry the same risk.
- Mandatory-inspection items not handled as required: items within the C02 scope that have not completed inspection or exemption procedures may be returned or denied clearance.
- False declaration: understating the price, misrepresenting the item description, or declaring under someone else's name involves liability under the Customs Anti-smuggling Act (海關緝私條例). Confirm the declared content before entrusting customs clearance to someone else.
- Determination of commercial quantity: when the same item is imported in large quantities, it may be determined to be for sale rather than personal use, subjecting it to different inspection and taxation rules.
This site does not provide any advice for evading inspection or declaration requirements. If you receive a notice of inspection, seizure, or a request for supplementary documents, the correct approach is to prepare the required documents and explanations as instructed by Customs. See Handling Goods Detained by Customs for the related process.
Consolidation Shipping Process
The following is the general process for this site's China-to-Taiwan consolidation shipping service.
- Register to Obtain Warehouse InformationAfter completing registration, you will receive the receiving information for the Shenzhen consolidation warehouse and your customer code.
- Place an Order Using the Warehouse AddressWhen ordering on a Chinese e-commerce platform, enter the warehouse address and your personal customer code as the shipping information -- the code is the basis for identifying your package at the warehouse.
- Warehouse Check-In and Item ConfirmationAfter the package arrives at the warehouse, confirm the item and quantity in the system; additional packaging can be requested for fragile items.
- Consolidation and Shipping Method SelectionChoose a shipping method based on the product's weather resistance, volumetric weight, and time requirements.
- Complete Real-Name VerificationImports under an individual's name require completing EZ WAY real-name verification and authorization confirmation.
- Customs Declaration and DeliveryDeclare the actual item name and price accurately; delivery follows completion of customs clearance.
See Rate Information for shipping costs and billing methods; see the Complete Guide to China-to-Taiwan Consolidation Shipping for the full process.
Sources
The tariff rates and import requirements on this page are cited from the following official sources.
Customs Administration, Ministry of Finance: Single Window for Trade Tariff Rate Lookup
Bureau of Standards, Metrology and Inspection: Toy Product Determination Principles
Laws & Regulations Database of the Republic of China: Regulations Governing Exemption from Commodity Inspection
Customs Administration, Ministry of Finance: Express Cargo Tax Exemption Regulations
Bureau of Standards, Metrology and Inspection: Mandatory Inspection Item Lookup
Laws & Regulations Database of the Republic of China: Commodity Inspection Act
Laws & Regulations Database of the Republic of China: Customs Anti-smuggling Act
Frequently Asked Questions
Do figures and models shipped from China to Taiwan require paying tariff?
It depends on whether the item is classified as a toy or a decorative collectible. Items classified as toys fall under heading 9503, with a Column 1 tariff of 0%; items classified as decorative items fall under subheading 3926.40 ("other plastic statuettes and ornamental articles"), taxed at 5%. Under the BSMI's Toy Product Determination Principles (玩具商品核判原則), products intended for collectors over age 14 and not suitable for children's play are generally not classified as toys, so adult-oriented collectible figures do not necessarily qualify for the 0% rate. Regardless of which heading applies, business tax (營業稅) is levied whenever the dutiable value exceeds NT$2,000. If the classification is in doubt, you can apply to Customs for an advance tariff classification ruling.
Why do some sources say the tariff on anime merchandise is 5% to 7.5%?
That range is close to the tariff rate for plastic products (heading 3926, 5%), but treating it as a universal rate for all "anime merchandise" is incorrect. Trading cards, books, badges, and discs are confirmed at 0%; figures vary between 0% and 5% depending on whether they are classified as toys or decorative items; and items that are confirmed to have higher tariffs include cushions and other home furnishings (heading 6304) at 10%~12.5% and knitted apparel (heading 6109) at 10.5%~12%. Summarizing an entire category under a single tariff rate is misleading -- classification should be based on the product's material and nature, compared against the 11-digit tariff code.
What does C02 mean? Do I need to have a single figure inspected if I buy it for personal use?
C02 is a code in the "Import Requirements" field of the tariff, indicating that the item is a commodity subject to mandatory inspection published by the BSMI. The Regulations Governing Exemption from Commodity Inspection (商品免驗辦法) includes an inspection exemption clause for small-quantity imports for personal, non-sale use, and the conditions for toys differ from those for general merchandise. Whether the exemption applies is determined by the BSMI -- it is recommended to confirm the product's actual item classification and applicable conditions before importing.
Can doujinshi be shipped?
General books and doujinshi fall under heading 4901, with a Column 1 tariff of 0%, and there is currently no general import permit requirement for books and periodicals (the former Guidelines for the Administration and Guidance of Publication Import and Export (出版品進出口管理與輔導要點) is no longer in effect, and the Publication Act (出版法) has been repealed). The real restriction concerns content: publications containing obscene content are prohibited from import under Article 15 of the Customs Act (關稅法), and Article 235 of the Criminal Code (刑法) provides for confiscation "regardless of whether it belongs to the offender." If the content involves sexual or obscene depictions of minor characters, Article 38 of the Child and Youth Sexual Exploitation Prevention Act (兒童及少年性剝削防制條例) may apply, carrying higher risk than ordinary obscene material, and this is not limited to depictions of real persons. This site does not provide advice for evading inspection; if you have doubts about whether a specific publication can be imported, it is recommended to consult Customs in advance.
Can a whole box of Ichiban Kuji prizes be shipped via consolidation?
Ichiban Kuji prizes are mostly figures, plush toys, and miscellaneous goods, and tariff classification depends on the actual item -- toy items mostly fall under heading 9503. It should be noted that importing a whole box may be determined to be for sale rather than personal use, in which case different inspection and taxation rules apply. This site's service scope covers China to Taiwan only -- purchasing and forwarding within Japan is not covered by this service.
What should I do if a figure is deformed or crushed during shipping?
PVC material may soften in high temperatures, which should be considered for long-duration sea freight. In practice, preventive measures include choosing a faster shipping method, reinforcing cushioning outside the original box, and keeping complete photo or video documentation before and after shipping. Liability for shipping damage is determined by the carrier's shipping terms and case-by-case assessment; this site does not provide value-insurance or shipping insurance services.
Is there a problem with buying a large quantity of the same merchandise?
When the same item is imported in large quantities, Customs and the BSMI may determine it is for sale rather than personal use, which changes the applicable inspection rules and taxation method; commercial imports are also subject to separate registration and declaration requirements. If the purpose is resale, it is recommended to follow the commercial import procedure.
Related Reading
The following content is related to the topic of this page.
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Authority references
This page cites primary government, judicial, and academic sources from HowBridge’s customs reference index (1,171 records). Each item links to its original source.
Reference index data version: 2026-08-16
- Journal article Essentials of international trade: import and export clearance practice and the calculation of import duties and taxes (3) calculation ieatpe.org.tw
- Government notice Basis for calculating the customs value of dutiable imported goods (principle on whether import duty is to be added to the taxable value for commodity tax) law-out.mof.gov.tw
- Statistics / white paper Statistics on duties and taxes collected by Customs (customs duty, and business tax and commodity tax collected by Customs on behalf of the tax authority) web.customs.gov.tw