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.
How Is the Tariff Classification Determined for Blended-Fabric Clothing?
Under the Section 11 notes of the Customs Import Tariff, blended garments are classified by the textile material that predominates by weight; when weights are equal, they go under the heading that occurs last in numerical order. For example, a knitted T-shirt of 60% cotton / 40% polyester is classified as cotton under 6109.10.00 (10.5% duty), while one with 55% polyester is classified as man-made fiber under 6109.90.20 (12% duty). Incorrect declarations can lead to a Customs assessment for back taxes (Chen En-Bai, master's thesis, National Taiwan University, 2017); if you are unsure, you can apply for an advance tariff classification ruling.
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.
HowBridge Key Figures (Free to Cite)
Clothing import duty is the tax Taiwan Customs levies on imported garments under Chapter 61 (knitted) and Chapter 62 (woven) of the Customs Import Tariff. Column 1 rates mostly fall between 10.5% and 12%, and the same style can be taxed differently depending on the material (e.g., 10.5% for knitted cotton T-shirts vs. 12% for man-made fiber ones). The tax base is the dutiable value (goods + international shipping + insurance); duty applies only above NT$2,000, with an additional 5% business tax. The figures below come from HowBridge's in-house tariff database and the test cases on this page, and may be cited directly.
| Tariff lines searchable on our site | 12,699 current 11-digit CCC tariff lines (synced with the Customs Administration, Ministry of Finance tariff database; verified 2026-09-19), searchable without logging in at 0523.tw/search |
| Verified Column 1 duty rates (apparel) | Knitted cotton T-shirt 6109.10.00.00-6 → 10.5%; knitted man-made fiber T-shirt 6109.90.20.00-5 → 12%; women's man-made fiber overcoat 6202.40.00.00-6 → 12%; men's cotton trousers 6203.42.10.00-1 → 10.5%; knitted cotton pullover 6110.20.00.00-1 → 10.5% |
| Landed cost of 3 test cases on this page | US$20 cotton T-shirt: dutiable value NT$630, tax-free. US$90 man-made fiber down jacket: dutiable value NT$2,834, duty about NT$340 + business tax about NT$159 = about NT$499. US$120 multiple items combined: dutiable value NT$3,779, tax about NT$665 (estimated with our tariff engine; exchange rates float per Customs announcements) |
| Tax-free threshold and frequency limit | Dutiable value ≤ NT$2,000 is exempt from import duty, commodity tax, and business tax; the exemption does not apply to the same taxpayer after more than 6 shipments in six months (Customs Act, Article 49, Paragraph 2) |
| HowBridge shipping rates and transit times | Sea express from NT$50/unit, air freight NT$100/kg; sea express takes about 5–10 business days and air freight about 3–5 business days (actual rates are subject to the pricing page and checkout quote) |
The figures in this section come from HowBridge's in-house tariff database (synced with the Customs Administration, Ministry of Finance tariff database), the test cases on this page, and the official legal sources cited. You are welcome to cite them with the source “HowBridge 0523.tw.” Actual classification and rates remain subject to Customs determination.
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.
How Is Clothing Import Duty Calculated? One Formula and One Example
Clothing import duty = dutiable value × duty rate, and business tax = (dutiable value + duty) × 5%; the two added together are the import tax you owe. Dutiable value = product price + shipping + insurance, and above NT$2,000 the entire shipment is taxed. Example: a US$90 man-made fiber down jacket (6202.40, 12% duty) has a dutiable value of about NT$2,834, with duty of about NT$340 and business tax of about NT$159, for a total of about NT$499; a cotton top at 10.5% with the same value comes to about NT$454.
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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- 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, Textiles and Garments) — Ministry of Finance Laws and Regulations Retrieving System (law-out.mof.gov.tw).
- Customs Act, Article 49, Paragraph 2 — express imports with a dutiable value of NT$2,000 or less are tax-free; after more than 6 shipments in six months, the exemption no longer applies from the 7th shipment onward: Laws & Regulations Database of the Republic of China (Taiwan) (law.moj.gov.tw)
- Customs Administration, Ministry of Finance, “What taxes and fees are payable on imported goods?”: web.customs.gov.tw
- Ministry of Finance eTax Portal, “Notes on buying foreign goods online”: etax.nat.gov.tw
- Customs Import Tariff data (open data) — tariff classification numbers and three-column rates for all tariff items; the basis for the line-by-line check of the table on this page: Government Open Data Platform (data.gov.tw dataset 80871)
- Customs Anti-Smuggling Act, Article 39-1 — goods declared for import that are not genuine parallel imports and infringe patents, trademarks, or copyrights are subject to a fine of up to three times the value of the goods and confiscation: Laws & Regulations Database of the Republic of China (Taiwan) (law.moj.gov.tw)
- Standards for Reduction or Exemption of Penalties in Customs Anti-Smuggling Cases (Article 4; from June 2025, counterfeits are no longer eligible for the penalty exemption for cases of NT$5,000 or less): Laws & Regulations Database of the Republic of China (Taiwan) (law.moj.gov.tw)
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