How Much Tax Is Charged on Car and Motorcycle Parts and Modifications Shipped to Taiwan? 2026 Tariffs, Inspections, and Modification Penalties
- 🔧 Vehicle part tariffs are relatively high: brake pads, shock absorbers, and exhaust pipe parts 15%; headlights and taillights 12.5%; turn signals and other visual signaling equipment 8%; fog lights, daytime running lights, and other lighting equipment 7.5%; horns 5%; motor oil 3.5%. All are also subject to 5% business tax.
- 🔴 Tires are not 0%; they are 10%: passenger car, truck, and motorcycle tires (CCC 4011.10／4011.20／4011.40) all have a Column I tariff of 10%. Only aircraft tires are 0%, while bicycle tires are 5%.
- 🆕 Tires must also pass BSMI inspection: import regulations for passenger car and motorcycle tires include C02, while those for bus and truck tires include C01. These are commodities announced by the Bureau of Standards, Metrology and Inspection as subject to mandatory import inspection. This is a border checkpoint that can prevent release of the shipment and is separate from vehicle modification inspection.
- 🚨 Converting headlights to HID／LED: this is a modification to major electrical equipment. Driving on public roads without applying for a temporary inspection is subject to a fine of NT$2,400～9,600 and an inspection order under Article 18 of the Road Traffic Management and Penalty Act.
- 🔊 Failure to register a modification involving a non-original-type exhaust pipe as required is subject to a doubled maximum fine under Article 16, Paragraph 2 (up to NT$3,600) and inspection within 15 days; the license plate is suspended when overdue by 15 days or more and revoked when overdue by two months or more.
Tariff rates and import regulation codes are taken from the Ministry of Finance Customs Administration tariff database (11-digit CCC codes) and the International Trade Administration commodity import and export regulations. Penalties are quoted from the Laws and Regulations Database of the Republic of China.
Last updated: 2026-07-30｜Sources: Ministry of Finance Customs Administration tariff database, Bureau of Standards, Metrology and Inspection mandatory inspection commodities, Road Traffic Management and Penalty Act, Motor Vehicle Noise Control Standards, and Ministry of Environment replacement exhaust pipe noise inspection system
Complete CCC Tariff Table for Vehicle Parts
The following rates are Column I general tariff rates from the Ministry of Finance Customs Administration tariff database. Vehicle parts are generally not duty-free, with most rates ranging from 7.5%～15%. The total tax burden can be substantial after adding 5% business tax. Because parts are usually expensive and heavy, they can easily exceed the NT$2,000 duty-paid value tax exemption threshold. Select a row to use its details in the calculator below.
| Part／Consumable | CCC Tariff Code | Tariff | Import Regulation | Key Point |
|---|---|---|---|---|
| Brake pads (mounted brake linings) Apply | 8708.30.91.00-3 | 15% | — | A commonly encountered top tariff bracket for vehicle parts |
| Suspension shock absorbers Apply | 8708.80.10.00-0 | 15% | — | High unit price and almost certain to exceed the tax exemption threshold |
| Parts of silencers and exhaust pipes Apply | 8708.92.90.00-9 | 15% | — | Importable, but road-use modifications require separate noise certification |
| Car headlights and taillights Apply | 8512.20.11.10-6 | 12.5% | — | HID／LED conversions require modification registration |
| Motorcycle headlights and taillights Apply | 8512.20.11.20-4 | 12.5% | — | Same as above |
| Turn signals and other visual signaling equipment Apply | 8512.20.20.00-7 | 8% | — | Different tariff from headlights and frequently miscalculated |
| Fog lights, daytime running lights, and other lighting equipment Apply | 8512.20.19.10-8 | 7.5% | — | Lower than headlights; do not automatically apply 12.5% |
| Horns (audible signaling equipment) Apply | 8512.30.00.00-9 | 5% | — | High-volume horns used on public roads will be confiscated |
| Windshield wipers, defrosters, and demisters Apply | 8512.40.00.00-7 | 7.5% | — | Consumables, most of which fall below the tax exemption threshold |
| Parts of lighting and signaling equipment Apply | 8512.90.20.00-2 | 5% | — | Lamp housings, sockets, lenses, and similar parts |
| Engine oil (other lubricating preparations) Apply | 3403.99.00.00-9 | 3.5% | — | A liquid product; confirm whether air freight is permitted |
| Passenger car tires (radial) Apply | 4011.10.00.10-5 | 10% | C02 | 🔴 Not 0%; also subject to mandatory import inspection |
| Motorcycle tires Apply | 4011.40.00.00-1 | 10% | C02 | Also subject to 10% + BSMI inspection |
| Bus and truck tires (radial) Apply | 4011.20.00.10-3 | 10% | C01 | C01 means the entire tariff item is subject to mandatory inspection |
Import Regulation Code Guide
- C01: commodities announced by the Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs, as subject to mandatory import inspection (applies to the entire tariff item).
- C02: some commodities under this item are announced by the Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs, as subject to mandatory import inspection.
- “—” means that no import regulation code is listed for the tariff item in the commodity import and export regulations, but general customs clearance and declaration obligations still apply.
Most imported postal parcels with a duty-paid value below NT$2,000 are exempt from tariffs and business tax. However, vehicle parts are expensive and heavy, so items such as shock absorbers, exhaust pipes, and tires will almost certainly exceed the threshold. The tax exemption threshold affects only taxes, not import regulations. BSMI inspection requirements for tires are not waived merely because the goods are inexpensive.
Tires: 10% Tariff and BSMI Import Inspection
Online sources, including an older version of this page, commonly claim that the tire tariff is 0%. This is incorrect. According to the Ministry of Finance Customs Administration tariff database, new pneumatic rubber tires for road vehicles are all subject to a 10% Column I tariff. The 0% rate applies to aircraft tires (CCC 4011.30).
Tariffs and Import Regulations by Tire Type
| Tire Type (CCC) | Tariff | Import Regulation |
|---|---|---|
| Radial tires for passenger cars 4011.10.00.10-5 |
10% | C02 |
| Other new pneumatic rubber tires for passenger cars 4011.10.00.90-8 |
10% | C02 |
| Radial tires for buses and trucks 4011.20.00.10-3 |
10% | C01 |
| For motorized bicycles (motorcycles) 4011.40.00.00-1 |
10% | C02 |
| For bicycles 4011.50.00.00-8 |
5% | — |
| For aircraft 4011.30.00.00-3 |
0% | — |
BSMI Inspection Is a Border Checkpoint, Not a Vehicle Modification Inspection
The tire import regulation codes C01／C02 refer to commodities subject to mandatory import inspection as announced by the Bureau of Standards, Metrology and Inspection (BSMI), Ministry of Economic Affairs. This checkpoint occurs during import customs clearance and is entirely separate from subsequently registering a vehicle modification with a motor vehicle authority. The former determines whether the goods can be released, while the latter determines whether they can be legally installed and used on public roads. Whether a simplified procedure applies to a small quantity imported by an individual for personal use must be confirmed case by case under BSMI rules. Do not assume that personal-use imports are exempt from inspection.
Practical reminder: tires are bulky and heavy, so air freight can cost more than the products themselves. After adding the 10% tariff, 5% business tax, and potential inspection costs, the total landed cost of tires purchased overseas is often less favorable than buying them domestically. Use the calculator below to estimate the taxes and fees before deciding.
Importable Parts ≠ Legal Modifications for Road Use
Importation and legal road use are governed by two different sets of regulations. Most modification parts can be purchased overseas, imported, taxed, and released. However, once they are installed on a vehicle driven on public roads, vehicle safety and motor vehicle authority regulations apply.
Import Stage (Customs／BSMI)
- Tariffs and business tax: assessed using the 11-digit CCC code, with most vehicle parts taxed at 7.5%～15%.
- Import regulations: products such as tires are subject to mandatory BSMI import inspection (C01／C02).
- A duty-paid value ≤ NT$2,000 is generally tax-exempt, but import regulations are not waived.
- Passing this stage means only that the goods may enter Taiwan.
Road-Use Stage (Motor Vehicle Authority／Ministry of Environment)
- Changes to headlights, exhaust pipes, body appearance, engines, tire specifications, and similar equipment require modification registration and a successful inspection.
- Driving on public roads without complying with the rules is punishable under the Road Traffic Management and Penalty Act, and a non-original-type exhaust pipe may also result in license plate suspension or revocation.
- Replacement exhaust pipes are also subject to a separate Ministry of Environment noise inspection certification system.
- These rules do not apply when the parts are used only in a garage or on a racetrack, but all requirements must be met before using them on public roads.
Check before buying so you do not discover afterward that the part cannot be used. Before purchasing a modification part overseas, confirm three things: ① whether the item is subject to import regulations such as BSMI inspection ② whether the modification can be legally registered in Taiwan ③ whether there are specification, beam-pattern, or noise restrictions. If the part fails any one of these checkpoints, it can only be stored in the garage.
Inspection and Penalties for HID／LED Headlight Conversions
Bulbs and lamp assemblies can be imported normally, with headlights and taillights subject to a 12.5% tariff. However, converting car headlights to HID／LED constitutes a modification to major electrical equipment. The vehicle must pass an inspection by the motor vehicle authority, the modification must be registered, and the beam pattern must be recorded on the vehicle registration. The beam pattern must also pass testing during subsequent periodic inspections.
Why Are Headlight Penalties More Severe Than Penalties for Other Lights?
Article 16, Paragraph 1, Subparagraph 2 of the Road Traffic Management and Penalty Act applies when “lighting excluding headlights, windshield wipers, horns, rearview mirrors, exhaust pipes, or silencers are incomplete or damaged and not repaired, or their original specifications are added to, reduced, or modified without authorization in a manner that affects driving safety,” and imposes a fine of NT$900～1,800. Headlights are excluded from this provision.
Headlight modifications fall under Article 18: “Where major equipment such as the vehicle body, engine, chassis, or electrical system is modified or replaced... and the vehicle is driven without applying to the competent highway authority for a temporary inspection, the vehicle owner shall be fined not less than NT$2,400 and not more than NT$9,600 and shall be ordered to have the vehicle inspected.” Paragraph 2 further provides: two or more violations within one year result in the license plate being suspended for three months; if another violation occurs within three years after the license plate has twice been suspended, the license plate is revoked.
Legal Process
- Choose a lamp assembly that complies with Taiwan vehicle lighting inspection standards and confirm before purchase that it can pass beam-pattern testing.
- After installation, prepare the required documents and apply for a temporary inspection at a motor vehicle office or station.
- After passing the inspection, complete the modification registration and have the beam pattern recorded on the vehicle registration.
- The beam pattern must continue to pass testing during subsequent periodic inspections and roadside inspections.
Other lighting modifications, including taillights, brake lights, turn signals, and fog lights, are subject to the NT$900～1,800 fine under Article 16, Paragraph 1, Subparagraph 2 if their original specifications are changed without authorization in a manner that affects driving safety, and correction must be ordered. Under Subparagraph 3 of the same paragraph, taillights, brake lights, reversing lights, turn signals, rear fog lights, center high-mounted stop lamps, and contour or boundary marker lights may likewise be penalized if they are dirty, not clean, or obstructed by another object in a manner that impairs identification.
Exhaust Pipes: Noise Certification and License Plate Risks
Exhaust pipe parts can be imported, with parts of silencers and exhaust pipes subject to a 15% tariff. However, installing them for road use presents the highest risk discussed on this page: the consequences are not limited to a fine and may include license plate suspension or even revocation.
Non-Original-Type Exhaust Pipes: Doubled Fine ＋ License Plate Risk
Article 16, Paragraph 2 of the Road Traffic Management and Penalty Act states: “Where the matter under Subparagraph 1 of the preceding paragraph involves a non-original-type exhaust pipe and the change is not registered as required, the fine shall be doubled based on the maximum fine under the preceding paragraph, and the vehicle shall be ordered to undergo inspection within fifteen days. The motor vehicle authority may collect an inspection fee. If it is overdue by fifteen days or more, the license plate shall also be suspended until it is returned after the vehicle passes inspection. If it is overdue by two months or more, the license plate shall be revoked.”
The maximum fine under Paragraph 1 is NT$1,800, so doubling it results in NT$3,600. In other words, installing a non-original-type exhaust pipe without registering the change does not merely result in a ticket. It triggers a chain of consequences: inspection within the prescribed period → license plate suspension when overdue → license plate revocation when overdue by more than two months.
Replacement Exhaust Pipes Have a Dedicated Noise Inspection System
The Ministry of Environment operates a “Replacement Exhaust Pipe Noise Inspection” system and information platform under the Motor Vehicle Noise Control Standards, which were established pursuant to Article 11, Paragraph 1 of the Noise Control Act. Inspection items depend on the vehicle emissions phase: replacement exhaust pipe certification for Phase 6 motorcycles and cars requires both “acceleration noise” and “stationary noise” tests, while certification for Phase 1～5 vehicles requires only the stationary noise test. Standard values are classified by vehicle type. For example, the type-approval acceleration noise limit for L5 class motorcycles is 80 dB(A).
A related note about horns: under Article 16, Paragraph 1, Subparagraph 6, installing a high-volume horn, a horn that emits a noncompliant tone, or another noise-producing device is subject to a fine of NT$900～1,800. In addition, “the maximum fine shall be imposed, and the high-volume horn, horn emitting a noncompliant tone, or noise-producing device shall be confiscated.” The item will be seized.
Purchasing advice: before purchasing a modified exhaust pipe overseas, first confirm whether that model can obtain replacement exhaust pipe noise inspection approval in Taiwan and determine the emissions phase of the vehicle, which decides whether one or two tests are required. A product that cannot pass certification can only be used on a racetrack or kept in a garage.
Frequently Asked Questions About Car and Motorcycle Parts and Modifications
Legal Basis and Official Sources
Before importing, search again using the product composition, material, purpose, and 11-digit CCC code. Whether a modification may legally be used on public roads is subject to the regulations and determinations of the motor vehicle authority and Ministry of Environment. This summary cannot replace a determination by the competent authority.
- Road Traffic Management and Penalty Act (regulation code K0040012), Article 16, Paragraph 1, Subparagraphs 2, 3, and 6, and Paragraph 2: penalties for unauthorized modifications to lights, exhaust pipes, and similar equipment; doubled penalties and license plate suspension／revocation for non-original-type exhaust pipes; and confiscation of noise-producing devices.
- Road Traffic Management and Penalty Act, Article 18: driving after modifying major equipment such as the vehicle body, engine, chassis, or electrical system without applying for a temporary inspection is subject to a fine of NT$2,400～9,600 and an inspection order; repeat violations result in license plate suspension or revocation.
- Motor Vehicle Noise Control Standards, established pursuant to Article 11, Paragraph 1 of the Noise Control Act, and the Motor Vehicle Noise Measurement Methods: standards and methods for replacement exhaust pipe noise inspection.
- Bureau of Standards, Metrology and Inspection announcement of commodities subject to mandatory import inspection: import regulation codes C01 (the entire item is subject to mandatory inspection) and C02 (some commodities under the item are subject to mandatory inspection).
- Laws and Regulations Database of the Republic of China: Road Traffic Management and Penalty Act
- Ministry of Environment: Replacement Exhaust Pipe Noise Inspection Information System
- Bureau of Standards, Metrology and Inspection: Mandatory Inspection Commodities
- Customs-Port-Trade Single Window: Tariff Rates and Import／Export Regulations Search
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