How Much Tax Do You Pay When Shipping Bags or Shoes to Taiwan?
- Bags, including genuine leather, canvas, and PVC bags, backpacks, and wallets, are subject to 6.6% customs duty. Footwear has two main rates based on use: 5% for athletic shoes and 7.5% for regular leather shoes, slippers, and sandals. Safety shoes with protective metal toe-caps are duty-free at 0%.
- Shipments with a customs value ≤ NT$2,000 are tax-exempt. Many lower-priced individual items qualify, but designer bags usually exceed the threshold because of their higher prices. If the threshold is exceeded, only customs duty + 5% VAT applies.
- Counterfeit branded goods, including knockoffs, may be seized by customs and penalized under the Trademark Act and Customs Anti-smuggling Act (海關緝私條例).
- Good news: Anti-dumping duty on footwear made in mainland China was discontinued on January 17, 2024. Shoes purchased from Taobao are no longer subject to this additional duty.
Sources: Customs Import Tariff, Customs Act (關稅法) Article 49 Paragraph 2, and Customs Administration announcements
Last updated: 2026-07-29 (all rates reviewed individually + anti-dumping duty suspension update)
Tax Rates by Bag and Footwear Material
The key factors determining footwear duty are use and material, not price. Most athletic shoes are subject to 5% duty. Regular everyday footwear, including leather shoes, high heels, slippers, and sandals, is generally subject to 7.5%, while safety shoes with protective metal toe-caps are duty-free at 0%. For mainstream handbags and wallets, the rate is 6.6% regardless of material.
| Category (Select a row to add it to the calculator) | Representative Tariff Code | Common Customs Duty Rate |
|---|---|---|
| Genuine leather handbags and wallets(Select a row to add it to the calculator) | 4202.21／4202.31 | 6.6% |
| Canvas and textile bags, including tote bags(Select a row to add it to the calculator) | 4202.22 | 6.6% |
| PVC and plastic bags, including jelly bags(Select a row to add it to the calculator) | 4202.32 | 6.6% |
| Backpacks, luggage, and briefcases(Select a row to add it to the calculator) | 4202.12／4202.22 | 6.6% |
| Handbags made of woven rattan, bamboo, metal, and other materials(Select a row to add it to the calculator) | 4202.29 | 10% |
| Athletic shoes and sneakers with plastic or rubber uppers(Select a row to add it to the calculator) | 6402.19 | 5% |
| Athletic shoes with leather uppers(Select a row to add it to the calculator) | 6403.19 | 5% |
| Sneakers with textile uppers: tennis, basketball, and running shoes(Select a row to add it to the calculator) | 6404.11 | 7.5% |
| Leather boots and combat boots covering the ankle(Select a row to add it to the calculator) | 6403.51／6403.91 | 5% |
| Regular leather shoes, high heels, and loafers with low-cut uppers(Select a row to add it to the calculator) | 6403.99 | 7.5% |
| Slippers and sandals with plastic uppers(Select a row to add it to the calculator) | 6402.99 | 7.5% |
| Safety shoes and work boots with protective metal toe-caps(Select a row to add it to the calculator) | 6402.91／6402.99 | 0% |
The actual rate is determined by the 11-digit CCC tariff code. Select a category above to add it to the calculator. To find the precise tariff code, use the CCC tariff lookup with 12,000+ codes.
Taiwan Import Tax Exemption Rules
① NT$2,000 Low-Value Tax Exemption (Customs Act Article 49 Paragraph 2)
Shipments with a customs value of NT$2,000 or less are tax-exempt. Customs value is calculated on a CIF basis: product price + international shipping + insurance. Many lower-priced bags and shoes qualify, but most designer bags exceed the threshold.
② How Taxes Are Calculated Above the Exemption Threshold
Customs duty = customs value × customs duty rate; VAT = (customs value + customs duty) × 5%. The exemption does not apply after more than 6 tax-exempt clearances within a six-month period, starting with the 7th shipment.
Real Examples: Landed Costs for Designer Bags and Sneakers
| Product | Product Price | Tariff Code | Customs Duty Rate | Customs Value | Import Tax |
|---|---|---|---|---|---|
| Designer genuine leather handbag | €500 | 4202.21 | 6.6% | NT$18,255 | Approx. NT$2,178 |
| NIKE athletic sneakers | US$90 | 6402.19 | 5% | NT$2,834 | Approx. NT$290 |
| Regular leather shoes (low-cut Oxfords) | US$100 | 6403.99 | 7.5% | NT$3,149 | Approx. NT$405 |
| Canvas tote bag | US$40 | 4202.22 | 6.6% | NT$1,260 | Tax-exempt |
| Genuine leather wallet | US$50 | 4202.31 | 6.6% | NT$1,574 | Tax-exempt |
＊ Import tax includes customs duty + 5% VAT. Designer bags and mid- to high-priced shoes generally exceed NT$2,000 and are taxable, while many lower-priced individual items are tax-exempt. Designer bag example: A customs value of NT$18,255 at a 6.6% customs duty rate incurs approximately NT$1,205 in customs duty + approximately NT$973 in VAT.
Customs Seizures and Penalties for Counterfeit Goods
⛔ Counterfeit designer bags and sneakers may be seized by customs and result in legal penalties.
When consumers purchase branded goods at prices significantly below market value, customs may inspect them upon import and ask the trademark rights holder to authenticate them. If the goods are confirmed to be counterfeit, they violate the Trademark Act and Customs Anti-smuggling Act. The goods will be seized and confiscated, and the consumer may be referred to the competent authority for a fine.
What happens in practice: Customs frequently discovers counterfeit sneakers bearing well-known brands such as NIKE, ADIDAS, CONVERSE, NEW BALANCE, and VANS, and often seizes entire shipments. Choose sellers carefully and avoid branded goods priced significantly below market value so you do not lose both your money and the merchandise or face a fine.
Anti-dumping Duty on Footwear Made in China (Discontinued)Discontinued effective 2024-01-17
✅ Anti-dumping duty on footwear made in mainland China has been discontinued.
The Ministry of Finance announced that anti-dumping duty on imported footwear made in mainland China was discontinued effective January 17, ROC year 113 (2024). The original duty period expired on January 16, ROC year 113, and no domestic businesses applied to continue the duty before the announcement deadline. It was therefore discontinued under Article 44 Paragraph 6 of the Regulations Governing the Imposition of Countervailing and Anti-dumping Duties (平衡稅及反傾銷稅課徵實施辦法).
The measure took effect on March 16, ROC year 96 (2007) and covered six categories of footwear: leather shoes, high heels, boots, children's shoes, casual shoes, and sandals. Athletic shoes, work shoes, and slippers were excluded. After two sunset reviews extended the measure, it ended following approximately 16 years of collection.
What this means for you: Shoes purchased from Chinese e-commerce platforms such as Taobao and shipped to Taiwan are now subject only to the standard customs duty of 5～7.5% and 5% VAT, with no additional anti-dumping duty. The low-value tax exemption still applies when the customs value is ≤ NT$2,000.
※ An anti-dumping investigation may be reopened following an industry application. Refer to the latest Ministry of Finance announcements for current requirements.
Related Tools and Guides
- Clothing Import Tax (10.5~12% Customs Duty)
- Shipping Purchases from Europe to Taiwan (Designer Bags and Luxury Goods)
- How Much Tax Do You Pay When Shipping from Taobao to Taiwan?
- How Much Tax Do You Pay When Shipping US Purchases to Taiwan?
- Full Import Tax Calculator
Frequently Asked Questions About Shipping Bags and Shoes to Taiwan
Legal Basis and Official Sources
- Customs Import Tariff: Chapter 42 bags—4202 at 6.6% and handbags made from other materials under 4202.29 at 10%; Chapter 64 footwear—athletic shoes and leather boots covering the ankle at 5%, sneakers with textile uppers, regular leather shoes, slippers, and sandals at 7.5%, and safety shoes with protective metal toe-caps at 0%. Customs Act Article 49 Paragraph 2 — Laws & Regulations Database of the Republic of China.
- Trademark Act and Customs Anti-smuggling Act regarding seizures and penalties for counterfeit goods — Laws & Regulations Database of the Republic of China.
- Customs Administration, Ministry of Finance announcement: "Anti-dumping duty on imported footwear made in mainland China discontinued effective January 17, ROC year 113," and Article 44 of the Regulations Governing the Imposition of Countervailing and Anti-dumping Duties.
- Ministry of Finance Taxation Portal, "Examples of Online Purchases of Foreign Goods," including counterfeit-goods seizure cases.
- Customs Administration, Ministry of Finance ｜ Ministry of Finance Taxation Portal
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