Shipping Chinese Tea to Taiwan: Which Teas Can Be Imported

Can You Ship Tea from Mainland China to Taiwan?

Only Pu-erh can. Chinese-origin green tea, oolong (partially fermented tea) and black tea are all MW0: mainland Chinese goods, import prohibited under tariff heading 0902; white tea, matcha powder, jasmine tea, and pure-tea tea bags of green, oolong or black tea also fall under 0902 and are equally prohibited. Pu-erh (0902.30.10, 0902.40.10) is permitted for import at a 17% duty; ripe Pu-erh is the clearest case, while raw Pu-erh has been ruled a partially fermented tea (MW0) in an advance ruling and is subject to Customs determination. Tea is in Chapter 9, so the “small-quantity exemption for mainland goods”, which is limited to industrial products of Chapters 25–97, does not apply; the rule allowing inbound travelers to carry 1 kg of mainland tea also applies only to traveler baggage and cannot be applied to consolidated shipping, postal parcels or express courier. Tea-based preparations such as milk tea powder and instant tea (2101.20) are permitted for import, but the duty is 27.5%.

Scope of This Article and HowBridge’s Service

This article covers only the tariff classification and import rules for tea and tea products made in mainland China and sent to Taiwan via consolidated shipping. HowBridge provides China → Taiwan consolidated shipping, with a Shenzhen warehouse and a Taoyuan warehouse; we do not offer purchasing agent services and do not offer duty-inclusive shipping. The actual tariff code and whether goods are released are determined by Customs based on the goods as received; whether an individual parcel can be accepted is subject to confirmation by customer service.

Which Tariff Lines Cover Tea in Taiwan’s Tariff Schedule?

Tea falls under Chapter 9, heading 0902 “Tea, whether or not flavoured”, with 9 lines at the 11-digit level. The subheadings follow two axes: type of tea (green / partially fermented / other black / Pu-erh) and whether each packing exceeds 3 kg. The “Mainland goods” column below shows the status of Chinese-origin tea sent in via consolidated shipping.

11-digit lineOfficial description (summary)Column 1 duty rateImport rule for mainland goods
0902.10.00.00-7Green tea (not fermented), in packings not exceeding 3 kg17%MW0 Import prohibited
0902.20.00.10-3Scented green tea, in packings exceeding 3 kg17%MW0 Import prohibited
0902.20.00.90-6Other green tea (not fermented), in packings exceeding 3 kg17%MW0 Import prohibited
0902.30.10.00-1Pu-erh tea, in packings not exceeding 3 kg17%Import permitted
0902.30.20.00-9Partially fermented tea (oolong, etc.), in packings not exceeding 3 kg25%MW0 Import prohibited
0902.30.90.00-4Other black tea (fermented), in packings not exceeding 3 kg17%MW0 Import prohibited
0902.40.10.00-9Pu-erh tea, in packings exceeding 3 kg17%Import permitted
0902.40.20.00-7Partially fermented tea, in packings exceeding 3 kg22%MW0 Import prohibited
0902.40.90.00-2Other black tea (fermented), in packings exceeding 3 kg17%MW0 Import prohibited
“3 kg per packing” refers to the immediate packing

The official English description is “in immediate packings of a content not exceeding 3 kg”, meaning the weight of the packing layer that directly holds the tea, not the outer carton. This is our reading based on the English description and the translation examples in the bound tariff volume; we found no verbatim interpretation of 0902 by the Customs Administration.

What Do MW0, 465 and F01 Mean?

These codes appear in the import regulation column of the International Trade Administration’s “Import and Export Regulations for Goods”. The import regulations for green tea, oolong and black tea are “465 F01 MW0”; Pu-erh has only “F01”.

CodeOfficial meaningEffect on shipping tea
MW0Mainland Chinese goods: import prohibitedIf the origin is mainland China, it cannot be imported, whatever the quantity; the same kind of tea produced in other countries is not subject to this restriction.
465Certificate of origin required (proving it is not of mainland origin)Exempt for imports for personal use not exceeding 6 kg. This only waives the certificate of origin; it does not lift MW0.
F01Import inspection under the “Regulations of Inspection of Imported Foods and Related Products”Food requires an import inspection application to the TFDA; personal-use imports meeting the conditions may be exempt (see below).

What about non-Chinese tea shipped from the Shenzhen warehouse?

The origin of tea is determined by where it was harvested; processing in a third country does not change the origin. For example, Japanese matcha or Sri Lankan black tea bought on Taobao and shipped from the Shenzhen warehouse is exempt from a certificate of origin for personal use within 6 kg; above that, one is required. Where there are doubts about the certificate or origin information, Customs will refer the case to Taiwan’s overseas missions for verification.

Why Can Pu-erh Be Shipped? How Do Raw, Ripe and Dark Tea Differ?

The Council of Agriculture (now the Ministry of Agriculture) explained in ROC year 99 (2010): black tea, semi-fermented tea and green tea, which are produced domestically, are controlled, while “Pu-erh was opened by the former government in ROC year 93 (2004), and this type of tea is not produced domestically”. In the tariff, “Pu-erh” is a product name, not the broad category of “dark tea” or “post-fermented tea”.

Instructional illustration showing ripe and raw Pu-erh tea cakes side by side with their brewed tea
AI-generated instructional illustration; not a photo of an actual product or an appraisal.

Ripe Pu-erh: the clearest tariff line

Ripe Pu-erh, post-fermented by wet piling, whether loose, cake, brick or tuo, falls under 0902.30.10 (packings of 3 kg or less) and is permitted for import.

Raw Pu-erh: there is an unfavorable precedent

Customs Administration advance tariff ruling 101AA0043 (2012) found a loose “Pu-erh tea (raw)” to be a partially fermented sun-dried loose tea, to be classified under 0902.40.20 (MW0). A Council of Agriculture press release also states that “raw cakes have not yet undergone storage or microbial fermentation… the taste is somewhat like green tea, more astringent”. Whether raw Pu-erh can be imported as Pu-erh is for Customs to determine.

Anhua dark tea, Liubao tea and Fu brick tea are not Pu-erh

These post-fermented dark teas have no dedicated tariff line; by inference from the HS Explanatory Notes they fall under 0902.30.90 “Other black tea (fermented)”, which is MW0. Being dark tea as well does not allow them to be declared as Pu-erh.

Do not declare other teas as Pu-erh

Declaring oolong, green tea or other dark tea as Pu-erh is a false declaration of the goods’ description and also involves evading the MW0 control. In ROC 99/5 (May 2010), to stop people from smuggling other teas under the Pu-erh name, the Council of Agriculture asked Customs to strengthen import inspections of Pu-erh tariff lines and set up an appraisal panel to help re-examine certificates of origin.

Do Matcha, Jasmine Tea, White Tea and Milk Tea Powder Count as “Tea”?

Under the General Notes to Chapter 9 and HS Explanatory Note 09.02: this heading covers tea flowers, tea buds, tea waste, powdered tea agglomerated into pellets or tablets, and pressed tea; tea to which aromatic plants such as jasmine flowers or dried orange peel are added during processing is also included; powder ground from pure tea is still tea. So adding flowers, grinding into powder or making tea bags still leaves it under 0902. Separately, preparations based on tea with other ingredients added fall under 2101.20.

ProductTariff lineColumn 1 duty rateMainland goodsBasis
Longjing, Biluochun, green tea bags0902.1017%MW0 Import prohibitedOfficial tariff line
Tieguanyin, Da Hong Pao and other oolongs0902.30.2025%MW0 Import prohibitedOfficial tariff line
Lapsang Souchong, Dianhong (Yunnan black tea), Keemun black tea0902.30.9017%MW0 Import prohibitedOfficial tariff line
White tea (Silver Needle, White Peony, Shou Mei)0902.30.20 / 0902.40.2025% / 22%MW0 Import prohibitedSimilar advance rulings 105AA1003–1005 (packings exceeding 3 kg) classified it as partially fermented tea; for 3 kg or less this is an inference. An older case classified it as green tea; both views mean MW0
Jasmine tea0902.1017%MW0 Import prohibitedStated in the HS Explanatory Notes
Matcha powder (ground pure tea)0902.1017%MW0 Import prohibitedStated officially
Cold-brew tea bags, pyramid tea bags (pure tea)0902, by type of tea17% / 25%MW0 Import prohibitedClassified under 0902 by type of tea; Pu-erh tea bags are the exception and are permitted for import
Ripe Pu-erh0902.30.1017%Import permittedOfficial tariff line
Small green mandarin (small green mandarin stuffed with Pu-erh)2101.2027.5%Import permittedAdvance ruling 107AA0031
3-in-1 milk tea powder, instant tea powder2101.2027.5%Import permittedOfficial description
Matcha-based preparations with other ingredients added2101.2027.5%Import permittedAdvance ruling 107AA0180 (matcha 70% + chlorella 30%)
Bottled tea drinks2202.9910%Import permittedInferred from the HS Explanatory Notes
Matcha biscuits, tea-flavored snacks1905.31, etc.25%MW0 Import prohibitedInferred from the HS Explanatory Notes
For preparations, check the ingredient list

The official description of 2101.20 is “preparations with a basis of tea or maté”. Pure matcha powder, and tea with only a small amount of flavoring added, remain 0902 and MW0.

Can Herbal and Wellness Teas Be Shipped?

Chrysanthemum, rose, burdock and barley are not “tea” made from the tea plant, so they are not under 0902; they are classified separately by ingredient, with varying results:

How are herbs with a small amount of tea treated?

“Herb + tea” blend tea bags have no fixed weight threshold; where tea and the other main ingredients are roughly 40/60, there are precedents both ways, so Customs determines them based on the actual composition.

Is There a “Small-Quantity Exemption” for Food? Travelers Can Bring 1 kg: Does That Work for Consolidated Shipping?

The small-quantity exemption announced by the Ministry of Economic Affairs on ROC 111/8/19 (2022-08-19) under Jing-Mao-Zi No. 11104603570 applies to “mainland industrial products (tariff Chapters 25 to 97)”. Tea is in Chapter 9, so it does not apply.

ChannelMainland green tea / oolong / black teaBasis
Consolidated shipping, postal parcels, express courierCannot be imported; no exemption allowanceArticle 7 of the Regulations Governing Trade between Taiwan and Mainland China; the postal-parcel and express-courier regulations provide that goods subject to import regulations follow those regulations; Kaohsiung Customs stated on 114.06.04 (2025-06-04) that mailed food not opened for import is not eligible for the small-quantity exemption
Inbound traveler baggage (accompanied and unaccompanied)Mainland tea limited to 1 kg; agricultural, livestock and aquatic products 6 kg in totalSchedule to the Regulations Governing Inspection, Duty Collection and Release of Baggage of Inbound Passengers; applies only to traveler baggage
Special-case applicationMust meet small quantity, special need and no domestic production, and obtain an import permit firstArticle 7 of the Regulations Governing Trade between Taiwan and Mainland China; a Council of Agriculture article notes that items refused special-case import over the years include tea
Do not apply the traveler allowance to consolidated shipping

“Bringing 1 kg of tea back to Taiwan is fine” applies only to inbound travelers’ baggage. For mainland green tea, oolong and black tea sent by consolidated shipping, mail or express courier, not even 1 gram can be imported without a special-case import permit.

Does Pu-erh for Personal Use Need a Food Inspection?

Pu-erh’s import regulation is F01, which requires a food import inspection. Under Article 30, Paragraph 3 of the Act Governing Food Safety and Sanitation and the Ministry of Health and Welfare announcement Wei-Shou-Shi-Zi No. 1081300310 of ROC 108/4/16 (2019-04-16), the inspection application may be waived in the following cases:

Is this announcement still in force?

In ROC year 109 (2020) the Ministry of Health and Welfare pre-announced an amendment (to a combined daily limit); at the time of our check we found no formally issued amendment, so this page follows the ROC 108 (2019) announcement; the TFDA’s current rules prevail.

From Tea Seedlings to Tea Drinks: Which Stage Is the Government Protecting?

Laid out layer by layer along the tea industry chain, the import rules for mainland goods differ. The table below is compiled layer by layer from the Customs Administration tariff master file (2026/09/16) and the International Trade Administration’s list of mainland goods. The figures are “number of prohibited (MW0) lines / number of lines in that layer”, i.e. counts of tariff lines, not trade value.

LayerRepresentative linesRule for mainland goodsColumn 1 duty rate
Tea plant cuttings, tea seedlings0602.10.90.30, 0602.90.91.10MW0 (2/2), plus plant quarantine required0%
Fresh tea leaves (tea flush)No dedicated lineInferred as more likely under 0902 (MW0), pending Customs determination—
Green tea, oolong, black tea0902 (7 lines)MW0 (7/7), plus 46517%; oolong 25% / 22%
Pu-erh0902.30.10, 0902.40.10Permitted17%
Extracts, instant tea, milk tea powder2101.20Permitted27.5%
Tea drinks2202.99Permitted10%
Tea seed cake, tea bag paper2306.90, 4805.40Permitted0%

Official documents state “protecting domestic tea farmers”

The Council of Agriculture explained on ROC 99/2/9 (2010-02-09): to protect domestic tea farmers, black tea, semi-fermented tea and green tea produced domestically are on the list of 830 controlled items; it stated that Pu-erh was opened in ROC year 93 (2004) and that this type of tea is not produced domestically. The 830 items have not been opened further since 2008, and became 968 items after the 2015 tariff revision.

Duty rates are tiered too

The Council of Agriculture explained on ROC 90/11/1 (2001-11-01) that in the WTO accession, partially fermented tea “secured continued maintenance at 25%”, while green and black tea were cut to 20% in the year of accession and to 17% in 2007 (the original text calls them “green tea, which is produced less, and black tea, which is hardly produced any more”). Partially fermented tea keeps the highest rate; our inference is that this protects oolong-type teas, Taiwan’s largest output.

Processed products are opened, but backed by high duties

Extracts, instant tea and milk tea powder are permitted for import, but the duty is 27.5%, higher than the 17% on finished tea. This is an inference from the control structure; we found no official explanation of when or why they were opened.

Counter-evidence: imports have long exceeded domestic output

Taiwan produced 14,027 tonnes of tea in 2022, while imports in ROC year 108 (2019) were 33,227 tonnes, mainly from Vietnam. Controlling mainland tea has not reduced total imports (inference).

The exact opposite of socks

For socks, raw materials are opened, yarn and fabric are the most controlled, and officials specifically named protecting downstream sock knitting; for tea, seedlings and finished tea (the farming end) are controlled, while processed products are opened but carry high duties; the protected party is tea farmers.

What Taxes Apply to Imported Tea?

Goods from mainland China are subject to Column 1 duty rates: green tea, black tea and Pu-erh 17%; partially fermented tea 25% in packings not exceeding 3 kg and 22% above 3 kg; 2101.20 preparations 27.5%. There is also 5% business tax and other charges; actual amounts are as determined by Customs.

Worked example: Pu-erh

Assume Customs determines a dutiable value of NT$4,000 and the Pu-erh duty is 17%: duty = NT$4,000 × 17% = NT$680, plus business tax and other charges. This is a formula example only; actual amounts are as determined by Customs, and it excludes freight, customs brokerage and delivery fees.

Duty-free does not mean importable

Postal parcels with a dutiable value of NT$2,000 or less are exempt from duty and business tax, but the same recipient loses the exemption after more than 6 times in a half-year (Articles 7 and 12 of the Regulations Governing Customs Clearance of Import and Export Postal Parcels; express shipments follow the low-value category in Article 11 of the Regulations Governing Customs Clearance of Air Express Cargo). The low-value exemption only decides whether tax is payable; MW0 tea cannot be imported even if its value is very small.

How Do You Check Before Shipping Tea?

Use the six steps below to decide before ordering, so the goods are not returned or confiscated at Customs.

1First, check whether it is tea made from the tea plant

Green, oolong, black, white, yellow and dark tea, Pu-erh, jasmine tea, matcha and tea bags all count. For herbal teas such as chrysanthemum, rose, burdock and barley, skip to step 5.

2Confirm the origin

Look at where the tea was harvested. For non-Chinese tea, personal use within 6 kg is exempt from a certificate of origin; above that, one is required.

3Of Chinese-origin teas, only Pu-erh can be shipped

Do not ship other types of tea, whatever the quantity; the 1 kg traveler allowance does not apply to consolidated shipping.

4Make sure Pu-erh really is Pu-erh

Ripe Pu-erh is the clearest; raw Pu-erh has a precedent of being ruled partially fermented tea; Liubao, Anhua dark tea and Fu brick tea are not Pu-erh. Declare a specific product name, e.g. “ripe Pu-erh tea cake 357g × 2”.

5For herbal teas and tea products, check the ingredients

Single-ingredient dried chrysanthemum and dried rose buds can be shipped; dried lemon slices, mixed tea bags and Chinese herbal wellness teas should not be shipped. Milk tea powder and instant tea must have tea as the main ingredient; they can be shipped, but the duty is 27.5%.

6Personal-use quantities and declaration

The same item at USD 1,000 or less and within 6 kg is exempt from food inspection; it may not be sold after import. Declare the product name and origin truthfully; you can cross-check with CCC tariff lookup.

What Happens If You Declare Oolong as Pu-erh?

Under the Customs Anti-Smuggling Act, falsely declaring the description of goods carried may be punished by a fine of not more than 5 times the evaded import duty or by confiscation of the goods (Article 37, Paragraph 1, Subparagraph 1); if it also evades import controls such as MW0, Article 37, Paragraph 3 redirects it to Article 36, with a fine of not more than 3 times the value of the goods, and confiscation of the goods under Paragraph 3 of that article. The above is what the statutes provide; actual penalties depend on Customs’ case-by-case determination.

The safest approach

Buy only Pu-erh among Chinese-origin teas, and declare the type of tea, origin and quantity truthfully; if you cannot tell whether it is Pu-erh or whether it is a tea-based preparation, ask the seller about ingredients and origin first, and if in doubt, do not ship it.

Glossary

CCC 11-digit code
Taiwan’s goods classification code: the first 8 digits are the tariff number, digits 9–10 are the statistical suffix, and digit 11 is the check digit.
MW0
Mainland Chinese goods: import prohibited.
465
A certificate of origin is required on import; exempt for personal use not exceeding 6 kg.
F01
Food must undergo import inspection as required.
Partially fermented tea
A tariff term covering semi-fermented teas such as oolong, Baozhong and Tieguanyin; white tea has also been classified here in advance ruling cases.
Advance tariff ruling
An application by the importer to the Customs Administration before import, under which Customs determines in advance the tariff number of the goods.

Sources and Scope of Verification

The sources below were accessed on 2026-09-27; document dates and access dates are shown separately.

Primary government and official sources

Research literature held in libraries

Crossing borders with Taiwanese tea: mobility, boundary-making and nativist debates in Taiwan–Vietnam tea trade

洪伯邑, 練聿修 | 2018 | Journal article | Router: A Journal of Cultural Studies, No. 27, pp. 87-126

Key points of the abstract: using theories of borders and mobility, analyzes how Taiwanese tea cultivars, tea-making techniques and businesses moved to Vietnam (Lam Dong Province), and how Vietnamese tea flows back into Taiwanese channels; Vietnamese and Taiwanese tea are “mutually exclusive yet interdependent”, involving the New Southbound Policy, food safety, the battle to defend local agriculture and cross-strait political economy; questions the boundaries of “local tea”.

Development and prospects of Taiwan’s tea industry

賴正南, 陳右人 | 2013 | Government research report (research institute journal) | Bulletin of Taiwan Tea Research 32: 103-128 (Tea Research and Extension Station, Council of Agriculture, Executive Yuan)

Key points of the abstract: imports recorded from 1981, imports exceeded exports from 1992, and imports exceeded total output in the 2000s; in 2013 imports were 30,187.7 tonnes (Pu-erh 4,060.2 tonnes); the import surge of the past five years relates to opening mainland Pu-erh, with Pu-erh imports peaking at 5,313 tonnes in 2010, then declining under the influence of China’s 2009 Pu-erh geographical indication.

Changes in the structure and business models of Taiwan’s tea industry

何志峰, 林浩鉅, 何青儒 | 2021 | Journal article | Journal of National Taipei University of Business, No. 37, pp. 1-25 (ROC 110/1, January 2021)

Key points of the abstract: divided into periods from prehistory to the present, analyzes changes in tea cultivation, processing, distribution, imports and exports, terms of trade, industry chain and business models in each period, and makes recommendations to government and industry.

Building a system dynamics model of the production and marketing of Taiwan’s high-mountain tea

曾雅彩 | 2022 | Journal article | Journal of Systems Thinking and Management 5(2): 51-72

Key points of the abstract: system dynamics model: high-mountain tea grew rapidly in the ROC 80s (1990s) and then stagnated, with channels pushing down purchase prices of crude tea; demand from mainland Chinese tourists temporarily drove growth but caused the domestic market’s adjustment mechanism to fail; transmission of tea-making skills has declined.

Competitiveness analysis of marketing Taiwanese agricultural products in mainland China: the case of the Dongding Tea Production Cooperative

陳立倫 (advisor: 楊坤鋒) | 2007 | Master’s thesis | Master’s Program, Department of International Business, Asia University

Key points of the abstract: taking Lugu Dongding oolong as an example, uses a five-forces analysis of the potential and strategy for exporting Taiwanese tea to mainland China; points out that low-quality tea passed off as premium tea damages the image of Taiwanese tea.

Evolution and outlook of cross-strait agricultural trade relations

林家榮 (Department of International Affairs, Council of Agriculture, Executive Yuan) | 2015 | Government research report (policy journal) | Agricultural Policy & Review, issue 276 (ROC 104/6, June 2015)

Key points of the abstract: periodizes cross-strait agricultural trade: 1,603 items controlled before WTO accession; from 2008 the 830 items were not opened further, becoming 968 items after the 2015 tariff revision; special-case imports of tea and other items refused; smuggling mainly involves shiitake mushrooms, garlic, tea and similar items.

Taiwan’s import control measures on agricultural products from mainland China

賴映任 | 2021 | Periodical article (agricultural extension publication) | Harvest Farm Magazine (Agriculture World), No. 449 (indexed on the Agricultural Knowledge Portal, published ROC 110/07/17)

Only the bibliographic record or summary was obtained; this page does not cite its conclusions.

What is the total annual output value of Taiwanese tea? Estimating total output value from 2022 tea planting area and production

林金池, 蘇宗振 | 2023 | Government research report (research institute publication) | Tea Newsletter, No. 126 (Tea and Beverage Research Station, Ministry of Agriculture, ROC 112/12, December 2023)

Key points of the abstract: in 2022 tea gardens covered 12,192 hectares with output of 14,027 tonnes, Nantou accounting for 6,579 hectares; output value estimated by county/city at over 300 hundred-million NT dollars (NT$30 billion); cost of machine-harvested fresh leaves about NT$34.4 per kg, hand-picked about NT$241.2.

From concessions to pressure: China’s changing agricultural policy toward Taiwan and its local political effects (2008-2024)

鄭彥暐 (advisor: 左正東) | 2025 | Master’s thesis | Master’s thesis, Department of Political Science, National Taiwan University, doi:10.6342/NTU202504808

Key points of the abstract: analyzes how China’s agricultural policy toward Taiwan in 2008–2024 shifted from tariff concessions and market access (concessions) to inspection and quarantine and unilateral restrictions (pressure), with Pingtung mangoes as a case study; it concerns the “Taiwan exports to China” direction and serves as background on cross-strait agricultural trade, not directly on Taiwan’s import controls.

On cross-strait agricultural trade relations

廖樹宏 | 2005 | Periodical article (commentary) | Prospect & Exploration, Vol. 3, No. 6 (ROC 94/6, June 2005), Investigation Bureau, Ministry of Justice

Only the bibliographic record or summary was obtained; this page does not cite its conclusions.

Fiscal Statistics Bulletin No. 18: tea exports in ROC year 108 hit a record 1.2 hundred million USD, while the first 8 months of this year fell 26.5% due to the pandemic

Department of Statistics, Ministry of Finance (蔡宗顯) | 2020 | Government statistical report | Department of Statistics, Ministry of Finance (ROC 109/09/24, 2020-09-24)

Key points of the abstract: tea import and export volumes and values for ROC years 98–109; imports about 3 × 10,000 tonnes (30,000 t), mainly fully fermented tea; Vietnam’s share of import value fell (shifting to Sri Lanka and Japan after stricter pesticide residue controls); the ECFA early harvest gave Taiwanese tea zero-tariff access to the mainland from ROC year 101 (2012).

Limits of verification

The Customs Administration’s open data on advance tariff rulings only runs to 2018/6 (June 2018); later cases were not checked individually. For the current appraisal standard for raw Pu-erh, the current determinations on mixed herbal tea bags and barley tea, and whether the personal-use food inspection exemption announcement has been amended, this page has not obtained an explanation from the competent authorities. Papers were checked only against abstracts or bibliographic records and do not represent the conclusions of the full texts.

FAQ: Shipping Tea to Taiwan

Can you ship tea from mainland China to Taiwan?

Only Pu-erh can; ripe Pu-erh is the clearest case, while raw Pu-erh has been ruled a partially fermented tea (MW0) in an advance ruling and is subject to Customs determination. Chinese-origin green tea, oolong, black tea, white tea, matcha powder and jasmine tea all fall under 0902 as MW0 and are prohibited; tea-based preparations such as milk tea powder and instant tea are permitted, but the duty is 27.5%.

You can bring 1 kg of tea back from the mainland to Taiwan, so can you send 1 kg via consolidated shipping?

No. 1 kg is the limit for inbound travelers’ baggage (accompanied and unaccompanied) and does not apply to consolidated shipping, postal parcels or express courier.

Can the small-quantity exemption for mainland goods be used for tea?

No. The small-quantity exemption announced by the Ministry of Economic Affairs in ROC year 111 (2022) applies only to mainland industrial products of tariff Chapters 25 to 97; tea is in Chapter 9.

Can raw Pu-erh be shipped?

Not necessarily. Ripe Pu-erh is most clearly Pu-erh; raw Pu-erh has a precedent of being ruled partially fermented tea (0902.40.20, MW0) in an advance ruling, and whether it can be imported as Pu-erh is for Customs to determine.

Can Liubao tea or Anhua dark tea be shipped as Pu-erh?

No. Pu-erh in the tariff is a product name; other dark teas have no dedicated line and, by inference from the HS Explanatory Notes, fall under “Other black tea (fermented)”, which is MW0.

Can matcha powder be shipped?

Chinese-origin pure matcha powder falls under 0902.10 and is MW0, import prohibited. Matcha-based preparations with other ingredients added may fall under 2101.20 (permitted, 27.5%); check the ingredient list.

How much duty is payable on milk tea powder and instant tea?

They fall under 2101.20 with a Column 1 duty rate of 27.5%, plus 5% business tax; they are permitted for import, subject to F01 food inspection.

Can chrysanthemum tea and herbal teas be shipped?

It depends on the ingredients. Single-ingredient dried chrysanthemum and dried rose buds can; dried lemon slices, mixed herbal tea bags and Chinese herbal wellness teas cannot; barley tea and tartary buckwheat tea are pending Customs determination.

Does Pu-erh for personal use need a food inspection?

For personal use, where each single line item on each declaration is valued at USD 1,000 or less and within 6 kg, the inspection application may be waived; the goods may not be sold after import.

Why can Pu-erh be imported but not oolong?

The Council of Agriculture explained: to protect domestic tea farmers, black tea, semi-fermented tea and green tea produced domestically are controlled; Pu-erh was opened in ROC year 93 (2004), and this type of tea is not produced domestically.

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