Shipping Chinese Toys to Taiwan: Inspection, Exemptions and Restrictions
Can toys bought on Taobao or Pinduoduo be shipped to Taiwan?
Yes, but inspection rules apply. None of the 86 tariff lines in Chapter 95 carries MW0 or MP1, so mainland-made toys are not subject to a “prohibited” restriction, and the Column 1 duty rate for 9503 toys is 0%. The real hurdle is the BSMI toy inspection: toys intended for play by children aged 14 or under are commodities subject to mandatory inspection. Personal-use items can be exempted if, on the same customs declaration and for the same specification/model, they total US$1,000 or less and not more than 5 items (or exceed US$1,000 but are only 1 item), limited to once within 6 months. Remote-control toys are also regulated by the NCC: without a type-approval certificate, personal-use items mailed under a signed declaration are limited to 2 units per shipment and 10 units per person per year; products that already have a type-approval certificate can clear customs with that certificate. Body pillows, cosplay costumes, companion robots, electric scooters, BB guns and replica guns are not in the toy tariff lines, and different rules apply.
This article covers only the tariff classification, inspection and import rules for mainland China-made toys 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 toys in Taiwan? Can mainland-made toys be imported?
Toys are in Chapter 95. In a live lookup on the International Trade Administration system, all 30 lines of 9503, the 13 lines of 9504 and 9505, plus the three lines of 9506 — 46 lines in total — show that not a single line is MW0 or MP1, consistent line by line with the Customs Administration master file and the mainland goods list. The table below shows common lines; “C02” means some goods under the line are subject to mandatory BSMI inspection, and “602” means NCC-controlled telecommunications radio-frequency devices.
| 11-digit tariff line | Official description (summary) | Column 1 duty rate | Import rule for mainland goods |
|---|---|---|---|
9503.00.11.00-1 | Wheeled toys designed to be ridden by children (tricycles, scooters) | 0% | Permitted | C02 inspection |
9503.00.21.00-9 | Dolls (human figures, dolls) | 0% | Permitted | C02 inspection |
9503.00.41.00-5 | Reduced-size model assembly kits | 0% | Permitted | C02 inspection |
9503.00.51.00-2 | Construction sets and constructional toys (building blocks) | 0% | Permitted | C02 inspection |
9503.00.61.00-0 | Toys representing animals or non-human creatures, stuffed (plush toys) | 0% | Permitted | C02 inspection |
9503.00.62.00-9 | Other toys representing animals or non-human creatures, not stuffed | 0% | Permitted | C02 inspection |
9503.00.81.00-6 | Puzzles and intellectual toys (jigsaw puzzles etc.) | 0% | Permitted | C02 inspection |
9503.00.92.10-1 | Radio remote-control toys and models, incorporating a motor | 0% | Permitted | C02 + 602 NCC |
9503.00.93.10-0 | Toy guns | 0% | Permitted | C02 inspection |
9503.00.93.30-6 | Inflatable toys (balloons etc.) | 0% | Permitted | C02 inspection |
9503.00.93.90-3 | Other toys | 0% | Permitted | C02 inspection |
9503.00.99.00-6 | Parts and accessories of toys of 9503.00.91–93 | 0% | Import permitted |
9504.40.00.00-5 | Playing cards (including poker cards) | 0% | Import permitted |
9504.50.00.90-3 | Other video game consoles | 0% | Permitted | C02 inspection |
9505.10.00.90-1 | Other Christmas articles | 0% | Permitted | C02 inspection |
The reference tariff lines listed by the BSMI for toys subject to inspection are for reference only; toys classified under other lines must still complete inspection before entering the market. Conversely, C02 only means that “some” goods under the line must be inspected.
What do C02, 602 and the exemption codes each mean?
These codes appear in the International Trade Administration’s “Import and Export Regulations for Goods” and on customs declarations, and each governs something different:
| Code | Official meaning | Impact on shipping toys |
|---|---|---|
C02 | Some goods under the line are commodities announced by the BSMI as subject to mandatory import inspection | Toys intended for play by children aged 14 or under must complete inspection or meet the personal-use exemption conditions. |
602 | Telecommunications-controlled radio-frequency devices, requiring an NCC import permit; low-power RF devices that have passed type approval clear customs with the type-approval certificate | Remote-control toys, remote-control aircraft, etc.; personal use is subject to quantity limits. |
CI000000000005 | Inspection-exemption clearance code for toys | Entered on the customs declaration for the personal-use exemption; limited to once within 6 months for the same specification/model. |
CI888888888888 | Clearance code to be entered on the declaration for toys under the Declaration of Conformity scheme when classified in a C02 line | For toys whose conformity is self-declared by the business as required; false declarations are handled under the Commodity Inspection Act. |
What inspection do toys need?
The BSMI’s mandatory inspection scope is “products intended for play by children aged 14 or under” as defined in CNS 4797. The current Toy Commodity Inspection Operating Regulations were amended on ROC 114/7/16 (2025-07-16) and took effect on 8/1 (2025-08-01); toys are divided into two tiers by hazard risk:
Low hazard risk: Declaration of Conformity
The business self-declares conformity with the standards; for C02 lines, the import declaration must carry clearance code CI888888888888, and the goods can be imported through Customs without a BSMI certificate.
Medium hazard risk: monitoring inspection or registration of product certification
Under monitoring inspection, the goods are declared for inspection at import, inspected batch by batch at first, and switched to random batch sampling after consecutive passes; under registration of product certification, a registration certificate is obtained first. The two routes run in parallel.
Commodity Inspection Mark
Inspected toys must bear the Commodity Inspection Mark; the identification number prefix is C for monitoring inspection (or M if self-printing is approved), R for registration of product certification, and D for Declaration of Conformity.
The reference tariff lines for toys subject to inspection span Chapters 32–94, e.g. modelling clay (3407), magnetic toys (8505) and drones (8806). What matters is “whether it is a product for children aged 14 or under to play with”, not which chapter the line is in.
Can toys for my own use be exempt from inspection?
Yes. The toy-specific subparagraph in Article 5, Paragraph 1, Subparagraph 2 of the Regulations Governing Commodity Inspection Exemption:
- On the same customs declaration and for the same specification/model, a total value of US$1,000 or less and not more than 5 items; or more than US$1,000 but only 1 item. Value is calculated on a CIF basis.
- If the conditions are met, you can enter the exemption clearance code CI000000000005 directly on the declaration without applying.
- For the same specification/model, limited to once within 6 months; multiple declarations on the same import date are counted together, and the exemption code cannot be entered directly — an application to the BSMI is required.
- Exempted goods are non-commercial personal-use items and may not be resold, nor used as gifts.
- Above the limit: you may apply to the BSMI for case-specific approval under special circumstances; otherwise inspection must be carried out as required.
The BSMI FAQ explains that express imports of commodities subject to inspection cannot use the simplified declaration form and must use a general import declaration; the goods that Article 6 of the exemption regulations lets Customs release directly are only postal parcels and passenger baggage. Consolidated express parcels therefore need to declare the exemption code on a general declaration (inferred from the structure of the provisions).
What should I watch out for with remote-control cars and aircraft?
The import rule for radio remote-control toys (9503.00.91.20, 9503.00.92.10, 9503.00.93.20) is “602 C02”, meaning they are regulated by both the NCC and the BSMI. Under Article 9 of the Regulations Governing the Manufacture, Import and Declaration of Telecommunications-Controlled Radio-Frequency Devices (actual scope per NCC announcements):
- Low-power personal-use products that are telecommunications-controlled RF devices can be exempted from an import permit by signed declaration: by mail or other means not carried in person, at most 2 units per shipment; carried in person, at most 5 units per trip.
- At most 10 units per person per year; natural persons must be at least 18 years old.
- Mailing 3–10 units requires a Class 2 import permit, for personal use only and not transferable.
- Products that already have a type-approval certificate can be imported with that certificate.
Camera drones with a camera or GPS are classified under 8806, and their import rule is mostly “602 617” (those under 2 kg also have C02); 617 in principle requires a consent document from the Civil Aviation Administration, but those without navigation equipment or under 2 kg can enter a dedicated code instead of attaching it.
Which items look like toys but fall under different rules?
Note 1 to Chapter 95 lists exclusions, and some advance rulings (such as figurine stamps) also turn on whether the practical function outweighs the entertainment function. The items below are classified in other chapters, and the rules change accordingly:
| Item | Tariff line | Column 1 duty rate | Mainland goods | Basis |
|---|---|---|---|---|
| Long animal-shaped body pillow (functions as bedding) | 9404.90.00.19 | 6.8% | C02＋M88 | Advance rulings 105AA0209 and 099AA0577 classify it as bedding; M88 requires an ITA filing/acknowledgement document |
| Cosplay and Halloween costumes (textiles) | 6114.30 etc. | 10.5% | Depends on material; some MP1 | Expressly excluded by Note 1 to Chapter 95; classified in Chapters 61 and 62 |
| Companion and smart robots (not toys) | 8543.70.99.90 | 4.5% | C02＋MP1 | Advance ruling classifies under 8543; only item names on the list are opened, and those not on the list are, by inference, prohibited |
| Electric scooters and self-balancing scooters (not children’s toy specifications) | 8711.60 | 18%～20% | MW0 if classified under 8711.60 | By inference classified as motorcycles; subject to Customs determination |
| BB guns and air guns | 9304.00.00.40 | 5% | 364 | Metal barrels etc. require a National Police Agency consent document; others require a National Police Agency certificate of non-control |
| Replica guns and imitation guns | 9303.90.90.10 | 0% | 363 | For imitation guns announced as banned, selling or transporting without permission is punishable by 1–7 years’ imprisonment |
| Metal swords and knives (katanas, daggers) | 9307.00.00.10 | 0% | 362 | Requires a consent document from the city/county police department |
| Crossbows | 9506.99.00.10 | 2.5% | 362 | Requires a consent document from the city/county police department |
| Toy fireworks and sparklers | 3604.10.10 | 0% | 366 | Requires a Ministry of the Interior consent document, or proof that the item is not a controlled item |
| Children’s two-wheeled bicycles | 8712.00.10.20 | 6% | C01 | Classified as bicycles under the Chapter 87 notes |
| Teethers | 3926.90.16.90 | 5% | Import permitted | Advance ruling classifies as plastic medical/hygiene articles |
| Children’s picture books | 4903.00.10 | 0% | MP1 | Audiobooks and pop-up books that are mainly toys may be classified under 9503 |
| Pet toys | 6307.90.90.90 etc. | 10% | C02 | Note 5 to Chapter 95 excludes pet toys; classified by material |
Chapter 95 has no MW0 or MP1 to begin with, so the small-quantity exemption is not the key point for ordinary toys. Only toy-like items that fall in other chapters and carry MW0 or MP1 (for example item names outside the 8543 list) might use the small-quantity mainland goods exemption for Chapters 25–97 (the whole declaration within CIF NT$32,000 and each item within 24 pieces); whether competent-authority documents such as M88, 363 and 364 can be omitted is not stated anywhere we could find, and cannot be presumed.
What restrictions apply to laser pointers and battery-powered toys?
These categories are not “prohibited”; they are subject to separate safety or transport rules:
- Portable laser pointers: inspection has applied since ROC 109/1/1 (2020-01-01), and they must be Class 2 (about 1mW) or below; the import rule for lasers under 9013.20 is “504 C02”.
- Toys containing lithium batteries: air transport follows the international technical rules adopted by the Civil Aviation Administration, and items that do not comply may not be carried by air; whether they can actually be accepted and how they are shipped is subject to confirmation by customer service.
- Magnetic toys, slime, modelling clay and bubble solution: most fall within the scope of toys subject to inspection, depending on whether they are intended for play by children aged 14 or under.
From plastic pellets to finished toys: what is the government regulating?
Laying the toy supply chain out tier by tier, the mainland goods import rules look very different from those for socks and tea. The table below is compiled tier by tier from the Customs Administration tariff master file (2026/09/16) and the International Trade Administration mainland goods list; the figures are numbers of tariff lines, not trade values.
| Chain | Upstream | Midstream | Finished toys |
|---|---|---|---|
| Plastic toys | Plastic pellets 3901–3907: all 61 lines permitted | Toy parts (9503 parts lines): all 9 permitted | 9503 finished goods: all permitted, mostly with C02 |
| Plush toys | Polyester fibre fill 5503.20 is MW0; of the 9 lines for pile fabric 6001, 6 are MW0 (3 polyester pile fabric lines permitted) | Man-made fibre stuffing 5601.22 permitted | 9503.00.61 plush toys: permitted, C02 |
| Electronic toys | Of the 54 lines for motors 8501, 39 are MW0 (small motors of 37.5W or less commonly used in toys are permitted) | Batteries, ICs, circuit boards, speakers: permitted | Electric toys: permitted, C02; radio remote-control toys also have 602 |
Official text: inspection required regardless of origin
Ministry of Economic Affairs press release of 2025-4-2 (April 2, 2025): toys for children aged 14 or under “must complete inspection procedures whether imported or domestically produced”. Toy inspection is tiered by hazard risk, not by origin; origin is only a labeling item.
Most failed samples are mainland-made, but that reflects concentrated sourcing
In one BSMI market purchase of 20 mouthable and elastic-material toys, 14 were made in mainland China, and the failures were 1 for N-nitrosamines and 1 for physical properties; in another market purchase of 20 plastic dolls in ROC year 105 (2016), 6 exceeded the plasticizer limit. This reflects the concentration of import sources and cannot be read as the government targeting mainland toys.
Inference: toy regulation is about consumer safety, not industry protection
Finished toys are all permitted with 0% duty, whereas upstream materials such as pile fabric, fibres and some motors carry MW0. Neither the 12 industries declared excluded from the early harvest during ECFA nor the 17 industries supported by the Industrial Development Bureau named toys. Compared with socks (which have an import suspension announcement) and tea (where protecting tea farmers is stated explicitly), we found no official document on industry protection for toys; the above is an inference drawn from the regulatory structure.
What taxes apply to imported toys?
The Column 1 duty rates for 9503 toys, 9504 game articles and 9505 festive articles are all 0%; 9506 sports goods and 9508 amusement equipment are 0%～5%. There are also taxes and fees such as the 5% business tax; the actual amount is as determined by Customs.
Tax-free does not mean inspection-free
Postal parcels with a duty-paid value within NT$2,000 are exempt from import duty, commodity tax and business tax, but once the same recipient has used the exemption more than 6 times in a half-year, it no longer applies (Articles 7 and 12 of the Regulations Governing Customs Clearance of Postal Articles). This is a rule for postal parcels; express shipments follow other rules. The low-value exemption only concerns tax; toy inspection, NCC quantity limits and other import rules are not waived because the amount is small.
How do I check before shipping toys?
Use the six steps below to work things out before you order, so you are not asked for extra documents or have goods returned at Customs.
1First confirm whether it is a toy
Check whether it is designed for play by children aged 14 or under; body pillows, clothing, companion robots, electric scooters, bicycles and the like are not in the toy tariff lines.
2Look up the tariff line and import rules
Use the tariff line table on this page or the CCC tariff lookup to confirm the line, and check whether it has C02, 602, MW0 or MP1.
3Keep personal-use quantities within the exemption conditions
On the same declaration, for the same specification/model: US$1,000 or less and not more than 5 items (or more than US$1,000 but only 1 item), limited to once within 6 months.
4For remote-control toys, check the NCC quantity limits
For remote-control toys without an NCC type-approval certificate, personal-use items mailed under a signed declaration are limited to 2 units per shipment and 10 units per person per year; above that, you must apply for an import permit first. Products that already have a type-approval certificate can clear customs with that certificate.
5Avoid controlled items
Replica guns, BB guns, metal swords and knives, crossbows and fireworks require competent-authority documents or are subject to criminal penalties — do not buy them as toys.
6Declare item names and quantities truthfully
Write specific item names such as “plastic figurine × 3” or “remote-control car × 1”; do not just write “toys” or “gifts”.
What happens if goods are uninspected or falsely declared?
Article 6 of the Commodity Inspection Act: commodities subject to inspection that do not meet the inspection requirements may not be imported (commodities with low hazard risk are subject to separate rules, but must still comply before entering the market), and sellers may not display or sell them. An obligor for inspection who violates this is fined 20～200 × NT$10,000 under Article 60, or 25～250 × NT$10,000 where the goods fail inspection; where the total value of the goods is below 10 × NT$10,000, a fine of up to twice the total value, but not less than 1 × NT$10,000, may be imposed under Article 60-1; where harm is caused to consumers’ life, body or health, the fine is 75～750 × NT$10,000 under Article 61. A seller who displays or sells commodities that do not meet inspection requirements and fails to correct this within the notified deadline is fined 1～10 × NT$10,000 under Article 60-2. False declaration of item names, quantities and the like is handled under Article 37 of the Customs Anti-Smuggling Act, and where evasion of controls is involved, a fine of up to three times the value of the goods is imposed under Article 36. The above are statutory provisions; actual penalties are determined case by case by the competent authorities.
Keep personal-use toys within the exemption conditions, and keep remote-control toys without a type-approval certificate within the NCC quantity limits; if you are unsure whether something is a toy or needs inspection, first ask the seller about its specifications and intended use, then confirm with the BSMI or customer service.
Glossary of terms used in this article
- C02
- Some goods under the line are commodities announced by the BSMI as subject to mandatory import inspection.
- 602
- Telecommunications-controlled radio-frequency devices, requiring an NCC import permit or a type-approval certificate.
- CI000000000005
- Personal-use inspection-exemption clearance code for toys.
- Declaration of Conformity
- An inspection method in which the business self-declares that the product meets the inspection standards; applies to low-hazard-risk toys.
- MW0／MP1
- Mainland goods import prohibited / conditionally permitted; no Chapter 95 toy tariff line carries either of these codes.
- Advance tariff ruling
- An application by the importer to the Customs Administration before importing, under which Customs determines in advance the tariff code under which the goods are classified.
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
- International Trade Administration, MOEA: Import and Export Regulations for Goods lookup (live lookup of 46 Chapter 95 lines and explanation of import regulation codes C02, 602, 362, 363, 364, 366, MP1, M88) | International Trade Administration, MOEA | Document date: as of lookup on 2026-09-27 | Live lookup of all 30 lines of 9503 in Chapter 95, the 13 lines of 9504 and 9505, and the three lines of 9506: none has MW0/MP1; the three radio remote-control toy lines are “602 C02”; the import regulation column for toy parts lines (e.g. 9503.00.99.00) is blank; C02 means some goods under the line are commodities subject to mandatory import inspection
- Toy Commodity Inspection Operating Regulations, Point 3 | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: amended by order Jing-Biao-Jian-Zheng-Zi No. 11430012070 on 114-07-16 (2025-07-16), effective 114-08-01 (2025-08-01) | Toys are divided into low and medium hazard risk: low risk uses Declaration of Conformity; medium risk uses the dual track of monitoring inspection or registration of product certification (amended 114.7.16, effective 114.8.1)
- BSMI reference list of tariff lines for toy commodities subject to inspection | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: revised 115-03-08 (2026-03-08) | Scope of mandatory inspection = “products intended for play by children aged 14 or under” as defined in CNS 4797; inspection standards include CNS 4797 (108 edition, 2019), 4797-1/-2/-3, 14276, etc.; reference tariff lines for toys subject to inspection span Chapters 32～94 (e.g. 3407 modelling clay, 8505 magnets, 8806 drones, 9404 bedding), not only Chapter 95
- BSMI comparison table of amendments to inspection requirements for toy commodities subject to inspection | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: 2023-09-05 (list publication date) | Announcement of 112.9.5 (2023-09-05) amending the inspection requirements for toys subject to inspection: new standards in force from 112.10.1, old standards withdrawn on 113.3.1, new inspection methods in force from 113.3.1; under Declaration of Conformity, goods can be imported through Customs without a BSMI certificate, but for C02 lines the declaration must carry clearance code CI888888888888, and false declarations are handled under the Commodity Inspection Act
- Regulations Governing the Use of the Commodity Inspection Mark, Article 3 | Bureau of Standards, Metrology and Inspection (issued by the Ministry of Economic Affairs) | Document date: amended 115-01-21 (2026-01-21) | Commodity Inspection Mark identification number prefixes: C for monitoring inspection (or M if self-printing is approved), R for registration of product certification, D for Declaration of Conformity
- Commodity Inspection Act (Articles 5, 6, 9, 60, 60-1, 60-2, 61) | Ministry of Economic Affairs | Document date: amendment date shown in the Laws & Regulations Database 96-07-11 (2007-07-11) | Commodities subject to inspection that do not meet inspection requirements may not be imported, and sellers may not display or sell them (Article 6); penalties in Articles 60, 60-1, 60-2 and 61
- Regulations Governing Commodity Inspection Exemption (Articles 5, 6, 7) | Ministry of Economic Affairs | Document date: amended 108-11-21 (2019-11-21) | Toy-specific subparagraph: same declaration, same specification/model, USD 1,000 or less and not more than 5 items, or more than USD 1,000 and 1 item; value calculated on a CIF basis
- Common inspection-exemption clearance codes | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: posted 2018-12-26; effective 108-04-01 (2019-04-01) | The toy exemption clearance code is CI000000000005 (14 characters), applicable to toys of USD 1,000 or less and not more than 5 items, or more than USD 1,000 and 1 item
- BSMI FAQ: What are the current exemption clearance codes? Is there a limit on how often they can be used? | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: 2023-09-26 | Directly entering the exemption code can only be done once within 6 months for the same declaration and same specification/model; it cannot be entered directly on two declarations of the same type on the same import date
- BSMI FAQ: If the import purpose is non-commercial personal use… can the goods be given as gifts? | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: 2023-09-26 | Exempted goods may not be given as gifts
- BSMI FAQ: Can commodities subject to inspection imported by air or sea express clear customs with a simplified declaration? | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: 2023-09-26 | Commodities subject to inspection imported by air or sea express cannot use the simplified declaration; a general import declaration must be used
- Regulations Governing Customs Clearance of Air Express Cargo (Article 12) | Ministry of Finance | Document date: amended 115-02-23 (2026-02-23) | Express cargo involving import/export regulations must clear with a general declaration
- Regulations Governing Customs Clearance of Postal Articles (Articles 7, 12, 13) | Ministry of Finance | Document date: amended 109-04-01 (2020-04-01) | Postal parcels containing items subject to inspection follow the respective import/export regulations; postal parcels with a duty-paid value within NT$2,000 are exempt from import duty, commodity tax and business tax (Article 7); once the same recipient has used the exemption more than 6 times in a half-year, it no longer applies (Article 12)
- When buying electrical goods through cross-border online shopping, be sure to check whether they are commodities subject to inspection to avoid penalties | Customs Administration, Ministry of Finance | Document date: 2023-08-11 | The Customs Administration reminds buyers about commodities subject to inspection in cross-border online shopping; for IT equipment, for example, exemption code CI000000000010 can be entered, and it points to the BSMI PDF of common exemption codes
- Regulations Governing the Manufacture, Import and Declaration of Telecommunications-Controlled Radio-Frequency Devices (Article 9) | National Communications Commission (NCC) | Document date: amended 114-02-03 (2025-02-03) | Current legal basis: Regulations Governing the Manufacture, Import and Declaration of Telecommunications-Controlled Radio-Frequency Devices (under Article 65 of the Telecommunications Management Act), amended 114-02-03; personal-use low-power RF devices exempt from an import permit by signed declaration: carried in person ≤5 units per trip; by mail or other means not carried in person ≤2 units per shipment; ≤10 units per person per year, and natural persons must be 18 or older
- Controlling Guns, Ammunition and Knives Act (Articles 4, 20-1) | Ministry of the Interior | Document date: amended 113-01-03 (2024-01-03) | Definition of imitation guns and announcement of bans; manufacturing, selling or transporting imitation guns announced as banned without permission is punishable by 1～7 years’ imprisonment (Article 20-1)
- Establishment of the “main component parts of banned imitation guns” | Ministry of the Interior (National Police Agency) | Document date: 113-08-12 (2024-08-12) | On 113-08-12 the “main component parts of banned imitation guns” were established: barrel, bolt, cylinder, slide, frame, upper and lower receivers, magazine, firing pin
- BSMI warns that “laser pointers” are high-risk and must complete inspection procedures before they may be displayed or sold on the market | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: 2022-12-28 | Import and domestic production inspection of portable laser pointers has applied since 109.1.1 (2020-01-01); they must be Class 2 (about 1mW) or below
- Fireworks and Firecrackers Management Act, Article 9 | Ministry of the Interior | Document date: amended 99-06-02 (2010-06-02) | Importers of general fireworks and firecrackers require type approval + individual approval + approval labels; items without labels may not be sold, possessed or displayed
- Regulations Governing the Carriage of Dangerous Goods by Air, Article 5 | Ministry of Transportation and Communications | Document date: amended 107-12-10 (2018-12-10) | Dangerous goods carried by air follow the ICAO technical instructions adopted by the Civil Aviation Administration; items that do not comply may not be carried by air
- Announcement of the “Rules on exemption from import permits for small quantities of mainland goods” | Ministry of Economic Affairs | Document date: 111-08-19 (2022-08-19), Jing-Mao-Zi No. 11104603570 | The small-quantity mainland goods exemption applies only to industrial products not on the list in Chapters 25～97; the whole declaration must be within CIF NT$32,000 and each item within 24 pieces
- Customs Anti-Smuggling Act (Articles 36, 37) | Ministry of Finance | Document date: amended 107-05-09 (2018-05-09) | False declaration of item name, quantity, value, etc.: fine of up to five times the evaded import duty, or confiscation; where evasion of controls is involved, penalized under Article 36 (up to three times the value of the goods); smuggling goods into the country is fined up to three times the value of the goods
- Which mainland goods are permitted for import? | Customs Administration, Ministry of Finance | Document date: not stated (current web page) | Mainland goods are permitted for import under tariff lines whose import regulation column has no MW0/MP1
- Toy inspection all-out effort to protect children’s safety (consumer information/alert) | Executive Yuan (reposting a press conference by the BSMI and the Intellectual Property Office) | Document date: ROC 115/08/12 (2026-08-12) | 31 categories of toys are subject to inspection and must meet inspection requirements before import or leaving the factory; all inspection items are safety items (chemical, mechanical/physical, electrical, biological, warning labels); toys on the market undergo annual market surveillance and sample purchases; failure to complete inspection procedures is fined 20 to 200 × NT$10,000
- Children’s toys with the mark: buy with confidence, play with peace of mind | Ministry of Economic Affairs (BSMI) | Document date: 2025-04-02 | Toys for children aged 14 or under must complete inspection and bear the mark, whether imported or domestically produced
- BSMI publishes test results for “plastic doll toys” on the market | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: ROC 105/4/13 (2016-04-13) (attachment file name 1050413) | 20 plastic dolls purchased on the market, 6 exceeded the plasticizer limit; plasticizers have long been a market surveillance focus; reasons for failure: small parts 1, plasticizers 6, Chinese labeling 10
- Summary table of market sample test results for “mouthable and elastic-material toys” on the market | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: not stated (estimated from the attachment file name timestamp as about 2024-07-31) | Origin distribution of market samples: 14 of 20 from mainland China; failures: N-nitrosamines 1, physical 1
- [Mainland China] Imported [magnetic tiles] failed inspection | Bureau of Standards, Metrology and Inspection (Product Safety Information website) | Document date: ROC 114/08/25 (2025-08-25) | Example of import inspection: 9503.00.81 magnetic tiles, country of manufacture mainland China, failed due to DEHP of 0.17% in soft plastic; released under bond and then sealed
- Non-compliant imported products – toys | Bureau of Standards, Metrology and Inspection (Product Safety Information website) | Document date: latest list entry 2026/09/15 (retrieved 2026-09-27) | When retrieved on 2026-09-27, the “toys” category had 16 entries, all with mainland China as the country of manufacture (the list shows only recent data and does not represent a long-term ratio)
- Toy standards ensure children use toys safely | Bureau of Standards, Metrology and Inspection (BSMI) | Document date: ROC 107/3/15 (2018-03-15) | The toy labeling criteria require the country of the original manufacturer to be labeled
- Summary of the draft early harvest product list for trade in goods | Industrial Development Bureau, MOEA (ECFA official website) | Document date: file name 100625 (2010-06-25); no date in the text | Mainland China’s early harvest list of tariff cuts for Taiwan includes “toy motors, micro-motors”; in Taiwan’s early harvest list of tariff cuts for the mainland, Chapter 95 includes only sports equipment and amusement equipment, not 9503 toys
- The 950 × NT$100 million support program planned by the government for domestic-demand, less competitive industries vulnerable to trade liberalization…? [Industrial Development Bureau] | Industrial Development Bureau, MOEA (ECFA official website) | Document date: not stated (program period ROC 99 to 108) | The 17 industries “vulnerable to the impact of trade liberalization” name hosiery, garments and others, but not toys (the list includes “others”, so toys cannot be ruled out)
- ECFA will create a net increase of at least 25 × 10,000 jobs | Bureau of Foreign Trade, MOEA (Mainland Affairs Council website) | Document date: around ROC 99/4 (April 2010) (publication date not shown on the page) | The 12 “potentially affected industries” excluded from the early harvest do not include toys
Research literature held by libraries
Are Domestically Made Toys Safe?
Key points of the abstract: safety incidents during the “toy kingdom” era (the world’s second-largest exporter, with annual exports of about 8 hundred million US dollars): the kerosene-smell case involving Kangfei dolls and the Tyco bear recall over breaking eyes and noses; explains how US product liability insurance and safety standards affected Taiwan’s exports, and the definition of children as aged 14 or under.
A Study of Export Pricing of Taiwan’s Educational Toys
Key points of the abstract: using unit values for 29 export markets in 2001–2008, empirically confirms that exchange-rate pass-through and “pricing to market” behavior exist in Taiwan’s educational toy exports.
A Case Study of Entrepreneurial Behavior in Taiwan’s Toy Industry
Key points of the abstract: qualitative interviews on starting toy retail/distribution businesses: low entry barriers, high inventory costs and slow payback; running online and physical stores in parallel can raise income, and operating online makes it possible to “bring in a wide range of domestic and foreign toys”.
Exploring Demanded Quality and the Planning Matrix for Toy Products from the Customer’s Perspective
Key points of the abstract: uses questionnaires and the analytic hierarchy process to build customer-requirement weights for toy design; the top three are a distinctive, eye-catching shape, dust-resistant materials and a shape that forms a series (a design study, not trade or safety research; used only as background on industry transformation).
The Toy Industry Reborn Through Struggle: Overseas Investment and Future Development
Only the bibliographic record or a brief description was obtained; this page does not cite its conclusions.
The Appeal of 11 Hundred Million People: A Discussion of Mainland China’s Toy Industry
Only the bibliographic record or a brief description was obtained; this page does not cite its conclusions.
The Past, Present and Future of the Toy Industry
Only the bibliographic record or a brief description was obtained; this page does not cite its conclusions.
Taiwanese Business Operations and Activities: Toy Industry Grows Exports Through a Cross-Strait Division-of-Labor Strategy
Only the bibliographic record or a brief description was obtained; this page does not cite its conclusions.
Mainland China’s Toy Inspection System and Regulations
Only the bibliographic record or a brief description was obtained; this page does not cite its conclusions.
An Introduction to the Toy Inspection System
Only the bibliographic record or a brief description was obtained; this page does not cite its conclusions.
Common Toy Inspection Failures: Plasticizer Content and Magnetic Components
Only the bibliographic record or a brief description was obtained; this page does not cite its conclusions.
Toy Safety Inspection
Only the bibliographic record or a brief description was obtained; this page does not cite its conclusions.
The official document number of the toy inspection announcement of ROC 112/9/5 (2023-09-05), the NCC announcement of telecommunications-controlled RF device items, and the original text of the lithium battery technical rules adopted by the Civil Aviation Administration were not obtained at the time of our check; the Customs Administration’s open data on advance tariff rulings only runs to 2018/6 (June 2018). Papers were checked only against abstracts or bibliographic records and do not represent the conclusions of the full texts.
FAQ: shipping toys to Taiwan
Can toys bought on Taobao be shipped to Taiwan?
What are the conditions for the personal-use toy inspection exemption?
How many remote-control cars can I ship at once?
Do figurines and blind boxes need inspection?
What is the difference between a plush doll and a body pillow?
Can toy guns and BB guns be shipped?
Do cosplay costumes count as festive articles?
Can a children’s electric scooter be shipped as a toy?
Do toys incur import duty?
Why don’t toys have mainland goods restrictions like socks and tea?
Further reading
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