How to calculate tariffs when sending goods from Australia and New Zealand to Taiwan?
Read this article to understand the taxes on buying milk powder, health products, Manuka honey, lanolin, UGG, and red wine and sending them to Taiwan. Key differences: Products originating in New Zealand have ANZTEC preferential tariffs, while Australia has a general tax rate; GST departure tax rebates cannot be refunded for shipments.
When purchasing goods from New Zealand and Australia and sending them to Taiwan, the amount of tax paid is ≤ NT$2,000 tax-free. Taxes will be imposed on orders exceeding NT$2,000.Tax rate: about 30% for health products, 5-12% for milk powder,Natural honey 35%, red wine 10%, UGG leather boots 7.5%, lanolin 0%.Goods originating in New Zealand can enjoy preferential tariffs due to the Taiwan-New Zealand ANZTEC Agreement(Proof of origin required), Australia does not have FTA and adopts general tax rate. Australia GST 10% / New Zealand GST 15%Departure tax refunds can only be taken out of the country by passengers, and cannot be refunded if they are shipped back to Taiwan via consolidated shipping.. ⚠️ Milk powder for infants under 1 year old requires a consent form from the Food and Drug Administration regardless of the amount.
Highlights of this page
- Tax rates for popular purchasing products in New Zealand and Australia (with clickable tax rules)
- New Zealand ANZTEC preferential tariff vs Australia's general tax rate
- GST tax refund: Why can't you get a refund at the Consolidated Shipping Station?
- Milk powder area: Infant milk powder requires a consent form from the Food and Drug Administration
- Quarantine precautions for honey and bee products
- New Zealand and Australia tax real-time calculation
- FAQ
- Regulatory basis and official sources
Tax rates for popular purchasing products in New Zealand and Australia (with clickable tax rules)
The following is the actual measurement of the tax code engine of this site.Single items with tax paid ≤ NT$2,000 are mostly exempt from tax. The tax rate will only be imposed if the amount exceeds the tax exemption amount.。Click "Tariff Code" to go to the CCC tariff page to view the complete tax rate and input requirements.：
| Popular purchasing products | reference price | CCC Tariff Code | tariff rate | Duty paid value | import tax |
|---|---|---|---|---|---|
| Infant formula (under 1 year old) | A$40 | 1901.10.00.11.3 | 5% | NT$840 | Tax exemption＊A consent form is required |
| Adult/older infant milk powder | A$35 | 1901.90.22.00.3 | 12% | NT$735 | tax free |
| Fish oil/health capsules (Blackmores, Swisse) | A$30 | 2106.90.99.20.8 | 30% | NT$630 | tax free |
| Manuka honey | NZ$60 | 0409.00.00.00.7 | 35% | NT$1,170 | tax free |
| Sheep oil/sheep cream (lanolin) | A$15 | 3304.99.90.91.0 | 0% | NT$315 | tax free |
| UGG snow boots (leather) | A$180 | 6405.10.00.00.7 | 7.5% | NT$3,780 | tax |
| Australian/New Zealand red wine (750ml) | A$30 | 2204.21.00.00.5 | 10% | NT$630 | Wine is not tax exempt |
| Wool quilt/wool winter quilt | A$120 | 9404.40.00.00.6 | 9% | NT$2,520 | tax |
* The duty-paid price is estimated based on exchange rate conversion (A$≈NT$21, NZ$≈NT$19.5), for reference only. Health products and honey have high tax rates, but small amounts per item are tax-free;Consolidated stockpiling is easy to be taxed if it exceeds NT$2,000。Not applicable to wine NT$2,000 small amount tax-free, and a tobacco and alcohol tax (7 yuan per liter per degree) is required. For products originating in New Zealand and having production certificates, the tariff may be lower due to ANZTEC. Click on the tariff code to view complete information.
New Zealand ANZTEC preferential tariff vs Australia's general tax rate
This is the most easily overlooked key difference between New Zealand and Australia purchasing agents, but may save you on tariffs:
| Project | New Zealand 🇳🇿 | Australia 🇦🇺 |
|---|---|---|
| trade agreement with Taiwan | ANZTEC Taiwan-New Zealand Economic Cooperation Agreement(Effective 2013) | No free trade agreement |
| Tariff treatment | Most New ZealandOriginTariffs on goods have been reduced in stages, some to 0 | General import rates apply (same as table above) |
| Applicable conditions | Required inspection toolsNew Zealand Certificate of Origin, and the goods are in the concession list | — |
GST tax refund: Why can't you get a refund at the Consolidated Shipping Station?
Australia's Tourist Refund Scheme (TRS, Tourist Refund Scheme) only refundsI take it with me (or check it in) when I leave the country.The products must meet the conditions of "spent more than A$300 including tax at the same store, purchased within 60 days before departure", and the tax refund amount is approximately tax-included price ÷ 11 (about 14.5% for alcoholic beverages).Goods sent back to Taiwan through consolidated shipping or online shopping do not meet TRS conditions and cannot be refunded for GST.In other words, most of the overseas prices include GST, and the cost of consolidated shipments to Taiwan is calculated based on the tax-included price - this is the same as Japan's consumption tax and South Korea/Europe's VAT. You can't get it back if you buy something online and send it overseas.
Milk powder area: Infant milk powder requires a consent form from the Food and Drug Administration
This is the most common sticking point for milk powder purchasing agents (a2, Karicare, Aptamil, etc.) in New Zealand and Australia. Infant formula is a highly controlled product.There is no room for application exemption for small amounts, and the upper limit for a single item per person per year is 30 kilograms. Without the consent form, customs will not release the goods.
※ For detailed infant food regulations and input of maternal and infant products, see also Toys/maternal and baby products import page。
Quarantine precautions for honey and bee products
Manuka honey is the signature product of New Zealand purchasing agents, but it has two key points:
- Tariffs are high:Natural honey (CCC 0409) import tariff is approx. 35%, which is a higher tax rate for food; however, small quantities for personal use with tax paid ≤ NT$2,000 are still exempt from tax.
- Quarantine:When importing bee products such as honey, royal jelly, and propolis, you must pay attention to animal and plant quarantine regulations. Some bee products are listed with import regulation codes. Recommended choiceCommercially refined, sealed packaging completeproducts and control the quantity for personal use.
New Zealand and Australia tax real-time calculation
Enter product information, and the system uses the Customs Department's AI tariff engine to instantly calculate customs duties, VAT, and total landed cost. After the trial calculation, you can click on the tariff code to check the complete regulations.
※ The trial calculation is based on the AI tariff forecast of the Customs Administration, and the actual tariff is subject to customs approval. ANZTEC preferential tax rate, infant milk powder consent form, bee product quarantine and other regulations for products originating in New Zealand are additional. For alcohol, please use the alcohol tax calculator.
Frequently Asked Questions about Shipping from Australia and New Zealand to Taiwan
Tax-free for tax paid ≤ NT$2,000, tax will be imposed if the amount exceeds NT$2,000. Approximately 30% health products, 5-12% milk powder, 35% natural honey, 10% red wine, 7.5% UGG, and 0% lanolin. Products originating in New Zealand can enjoy ANZTEC discounts (certificate of origin is required), while Australian products are subject to the general tax rate.
May be lower if conditions apply. Taiwan-New Zealand ANZTEC (effective in 2013) will reduce tariffs on most New Zealand-origin goods to zero in stages, but certification of New Zealand origin is required. There is no FTA between Australia and Taiwan, and the general tax rate applies.
No. The departure tax rebate (TRS) of 10% of Australian GST and 15% of New Zealand GST is only refundable to passengers who take it out of the country with them. Consolidated shipments and online purchases that are sent back to Taiwan do not meet the conditions and cannot be refunded for GST. Most overseas prices include tax.
Formula milk powder for infants under 1 year old requires a "Goods Import Consent" from the Food and Drug Administration regardless of the amount or weight, with an annual limit of 30 kilograms per person. Personal consumption tax for milk powder over 1 year old ≤ USD1,000 and ≤ 6 kg is exempt from application.
The tariff on natural honey is about 35% (small quantities for personal use are still tax-free). When importing honey, royal jelly, propolis and other bee products, you must pay attention to quarantine regulations. It is recommended to choose commercial refined sealed packaging and control the quantity for personal use.
The tariff for health products in the form of tablets and capsules is about 30%, but single items are tax-free for small quantities. It is easy to exceed the tax-free limit when stockpiling goods together. The quantity limit is 12 bottles of each type for personal use, totaling 36 bottles. Contains special high-dose ingredients that may be controlled as drugs.
Regulatory basis and official sources
- Article 49 of the Tariff Act(Tax-free for tax paid ≤ NT$2,000, not applicable from the 7th and 6th time in six months),Alcohol and Tobacco Tax Law(Wine is $7 per liter per degree) - National Regulatory Database.
- Taiwan-New Zealand Economic Cooperation Agreement (ANZTEC)Tariff concession list: International Trade Administration, Ministry of Economic Affairs trade.gov.tw。
- The Food and Drug Administration of the Ministry of Health and Welfare "Infant and Follow-up Infant Formula Import Regulations" and the import limits of health food tablets and capsules.
- The Animal and Plant Inspection and Quarantine Bureau of the Ministry of Agriculture "Items subject to quarantine" (quarantine of bee products, meat and egg-containing foods).
- Commodity tax inquiry:0523.tw CCC Tariff Code 12,000+ Code Query。
New Zealand and Australia consolidation, Taiwan team assists with tax calculation
Milk powder, health products, honey, and UGG are shipped back to Taiwan from Australia and New Zealand. Taiwan's local customs declaration team assists in tax classification and input regulations confirmation, and the issuance of invoices with actual tax reimbursement and consumption. Register to get the shipping warehouse address.
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