How Much Import Tax Do You Pay on Clothing Shipped to Taiwan?
- Taiwan's tariff on ready-made garments is around 10.5～12% due to textile industry protection, significantly higher than for 3C electronics and cosmetics, which are generally 0%—making apparel one of the product categories most commonly taxed.
- Footwear is around 5～7.5%, while backpacks and handbags are around 6.6%. The tariff classification depends on the material—cotton, wool, man-made fiber—and construction—knitted or woven.
- Shipments with a customs value—product price, international shipping, and insurance—≤ NT$2,000 are tax-exempt, so most individual low-priced garments are exempt. Winter coats or shipments combining several items can easily exceed the threshold.
- When the exemption threshold is exceeded, the effective tax burden is approximately 17～18% of the customs value—12% customs duty plus 5% business tax calculated after customs duty. The exemption does not apply after more than 6 exempt shipments within a six-month period.
Sources: Chapters 50～63 of the Customs Import Tariff, Paragraph 2 of Article 49 of the Customs Act, and the Ministry of Finance Customs Administration—verified 2026-08.
Last verified and updated: 2026-08-17 (rates checked row by row against the Customs Import Tariff Data open data published by the Ministry of Finance Customs Administration) | Sources: Customs Import Tariff—ready-made garments under 6109/6110/6202/6203 around 10.5～12%, footwear under 6402/6403/6404 around 5～7.5%, and bags under 4202 commonly 6.6%—Paragraph 2 of Article 49 of the Customs Act, and the Ministry of Finance Customs Administration
Why Are Import Tariffs on Clothing Especially High?
Textiles and ready-made garments fall under Chapters 50～63 of the Customs Import Tariff, covering silk, wool, cotton, man-made fibers, knitted goods, ready-made garments, and more. To protect Taiwan's domestic textile industry, most ready-made garments are subject to tariffs of 10.5～12%, significantly higher than 3C electronics and cosmetics—smartphones under 8517.13／14, laptops under 8471.30, and cosmetics under 3304, for instance, are 0% across every tariff item, according to the Customs Administration tariff open data. This makes apparel one of the product categories most commonly taxed when purchased from overseas.
Key point: The tariff classification depends on the material—cotton, wool, man-made fiber, or silk—and construction—knitted under Chapter 61 or woven under Chapter 62. In general, tops and shirts are usually around 10.5%, while coats, skirts, and socks are usually around 12%. Trousers range from 10.5～12%, depending on their material and style.
Apparel Material and Category × Tariff Rate Table
The following tariff rates for common apparel categories have been verified row by row against the Customs Import Tariff Data open data published by the Ministry of Finance Customs Administration (checked 2026-08):
| Apparel Category | Representative Tariff Heading | Common Tariff Rate |
|---|---|---|
| Cotton T-shirts, undershirts, and tops—knitted | 6109 | 10.5% |
| Cotton shirts and tops—woven | 6206 | 10.5% |
| Wool tops and sweaters | 6106 / 6110 | 10.5～12% |
| Man-made fiber jackets, coats, and down jackets | 6202 | 12% |
| Trousers and jeans | 6104 / 6203 | 10.5～12% |
| Dresses and skirts | 6104 / 6204 | 10.5～12% |
| Socks and underwear | 6115 | 11.5～12% |
| Athletic shoes and sneakers | 6402（plastic uppers）／6404（textile uppers） | 5～7.5% |
| Leather shoes, dress shoes, and leather boots | 6403 | 5～7.5% |
| Backpacks and handbags | 4202 | 6.6% |
The actual rate is determined by the product's 11-digit CCC code. Look up the exact classification here: Search 12,000+ CCC tariff codes. For the source data behind these rates, see the Customs Import Tariff Data open data from the Ministry of Finance Customs Administration. For detailed rates and examples covering bags and footwear, see Import Tariffs on Bags and Shoes.
Taiwan's Import Tax Exemption Rules
① NT$2,000 Low-Value Shipment Exemption—Paragraph 2 of Article 49 of the Customs Act
Express shipments with a customs value—CIF landing value ＝ product FOB ＋ international shipping ＋ insurance—below NT$2,000 are exempt from customs duty, commodity tax, and business tax. Most individual low-priced garments fall within this threshold. Legal basis: Article 49 of the Customs Act, Paragraph 2: "For imported goods other than those referred to in the preceding paragraph, where the aggregate customs value of the same consignment is below the limit announced by the Ministry of Finance, the goods shall be exempt from duty. This shall not apply to frequent importation or to specific goods announced by the Ministry of Finance." (The NT$2,000 limit is set by public announcement of the Ministry of Finance.)
② Tax Formula When the Exemption Threshold Is Exceeded—Ministry of Finance Customs Administration
Customs duty ＝ customs value × applicable tariff rate—around 12% for ready-made garments
Business tax ＝（customs value ＋ customs duty）× 5%
→ When apparel exceeds the exemption threshold, the effective tax burden is approximately 17%～18% of the customs value—12% customs duty + 5% business tax calculated after customs duty. (17～18% is a derived value for items at the 12% rate: 12%＋(1＋12%)×5%＝17.6%; items at 10.5% work out to about 16.0%.)
③ The 6-shipments-per-six-month-period rule—Paragraph 2 of Article 49 of the Customs Act: If the same taxpayer receives more than 6 tax-exempt clearances during the same six-month period, the exemption no longer applies from the 7th shipment onward. The six-month periods are 1/1–6/30 and 7/1–12/31 each year.
Real Examples: Landed Costs for Apparel Shipped to Taiwan
The following results were generated using our tariff engine. An individual low-priced T-shirt is tax-exempt, but coats and consolidated shipments are taxed once their customs value exceeds NT$2,000:
| Apparel Item | Product Price | Tariff Code | Tariff Rate | Customs Value | Import Tax | Total Landed Cost* |
|---|---|---|---|---|---|---|
| Cotton Knitted T-shirt | US$20 | 6109.10 | 10.5% | NT$630 | Tax-exempt | Approx. NT$745 |
| Man-made Fiber Down Jacket | US$90 | 6202.40 | 12% | NT$2,834 | Taxed approx. NT$499 | Approx. NT$3,473 |
| Consolidated Shipment of Multiple Garments | US$120 | 6108.39 | 12% | NT$3,779 | Taxed approx. NT$665 | Approx. NT$4,669 |
* Total landed cost = product price + international shipping + delivery fee + import tax. Down jacket example: A customs value of NT$2,834 with a tariff rate of 12% results in customs duty of approximately NT$340 + business tax of approximately NT$159—once the customs value goes over NT$2,000, tax is charged on the entire customs value, not just the part above NT$2,000, so this example is calculated on the full NT$2,834. Although consolidating several items can make the shipment more likely to exceed the exemption threshold, whether that pays off depends on comparing the tax—roughly 17.6% of the customs value—against the shipping you save. Use the calculator above to estimate the total cost before and after consolidation.
Apparel Import Taxes by Country
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- Full Import Tax and Fee Calculator
- Import Tariffs on Bags and Shoes: 6.6% for 4202 Bags and 5～7.5% for Footwear Explained
- Shipping Secondhand and Vintage Clothing to Taiwan: The 6309 Tariff Rate for Worn Clothing and Import Requirements
- A Complete Guide to Taiwan Import Customs Clearance (From the Tax-Exempt Threshold to Paying Tax and Collecting Your Parcel)
Frequently Asked Questions About Apparel Import Tax
Legal Basis and Official Sources
- Customs Import Tariff—Chapters 50～63 covering textiles and ready-made garments—Laws and Regulations Database of the Ministry of Finance at law-out.mof.gov.tw.
- Paragraph 2 of Article 49 of the Customs Act—express shipments with a customs value below NT$2,000 are tax-exempt; after more than 6 exempt shipments within a six-month period, the exemption does not apply from the 7th shipment onward: Laws and Regulations Database of the Republic of China, Taiwan (law.moj.gov.tw)
- Ministry of Finance Customs Administration, “What Taxes and Fees Are Payable on Imported Goods?”: web.customs.gov.tw
- Ministry of Finance Taxation Administration, “Points to Note When Purchasing Foreign Goods Online”: etax.nat.gov.tw
- Customs Import Tariff Data (Open Data)—the commodity classification numbers and three columns of tariff rates for every tariff item, and the basis for the row-by-row verification of the comparison table on this page: Taiwan Government Open Data Platform (data.gov.tw dataset 80871)
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