How much tax do I have to pay when sending clothes/apparel to Taiwan?

Taiwan's clothing tariffs are relatively high, about 10.5% to 12%, and they are the most frequently taxed items. However, the duty-paid value is โ‰ค NT$2,000, and single pieces of affordable clothing are mostly tax-free. Use the tool below to find your total landed cost in 30 seconds.

โšก One sentence conclusion

Taiwan's garment tariffs are about 10.5% to 12% (shoes are about 5%, bags are about 6.6%), which is higher than most products.However, the duty-paid value โ‰ค NT$2,000 is tax-free, and most single pieces of affordable clothing are tax-free;A winter coat or a few pieces combined can easily exceed NT$2,000, if it exceeds, you will have to pay approximately 12% customs duty + 5% VAT. The actual tax rate depends on the material (cotton/wool/man-made fiber) and the weaving method (knitted/woven).

Last updated: 2026-05-31 ๏ฝœ Data sources: Customs Import Tariffs, Tariff Law, Customs Administration of the Ministry of Finance, Tax Portal of the Ministry of Finance

Real-time calculation of clothing tax

Enter the clothes/shoes/bag information, and the system uses the Customs Department's AI tariff engine to instantly calculate the customs duties, VAT, and total landed cost. Supports Taobao, Japan, the United States, South Korea and other currencies.

โ€ป The trial calculation is based on the AI tariff forecast of the Customs Administration (the one with the highest degree of confidence). The actual tariff is subject to the approval of the customs. The exchange rate fluctuates according to the customs exchange rate of this site.

Why are the import tariffs on clothes so high?

Textiles and garmentsCustoms Import Tariff Chapter 50~63(Silk, wool, cotton, man-made fibers, knitwear, ready-made clothing, etc.). Based on the protection of the domestic textile industry,Most garment tariffs fall between 10.5% and 12%, significantly higher than 3C and cosmetics (mostly 0%). Therefore, clothing is the most commonly taxed item when purchased online overseas.

Key: Tax rules are governed byMaterial(cotton/wool/man-made fiber/silk) andWeave(Knitting Chapter 61/Weaving Chapter 62) Decision. Generally speaking, tops and shirts are biased by 10.5%, and jackets, trousers, skirts, and socks are biased by 12%.

Clothing Material/Category ร— Tariff Rate Comparison Table

The following are the tariff rates of common clothing categories measured by the tariff engine of this site:

Clothing categoryrepresentative tax codeCommon tariff rates
Cotton T-shirts, singlets, tops (knitted)610910.5%
Cotton shirts and tops (woven)620610.5%
wool tops, sweaters6106 / 611010.5๏ฝž12%
Man-made fiber jackets, coats, down jackets620212%
Trousers, jeans6104 / 620312%
Dresses, dresses, skirts6104 / 620412%
socks, inner wear611512%
Sports shoes, sneakers6404 / 64055%
Leather shoes, gentlemen's shoes64035%
Backpacks, handbags42026.6%

The actual tax rate is based on the product CCC code 11. Check the exact tax rules:CCC Tariff Code 12,000+ Code Queryใ€‚

Taiwan import tax exemption rules

โ‘  Small amount tax exemption of NT$2,000 (according to Article 49, Item 2 of the Tariff Act)

The "duty paid value" of express imported goods (landing price CIF = commodity FOB + international freight + insurance premium) is Below NT$2,000, exempt from customs duty, excise tax and VAT. Most single-piece affordable clothing falls within this range.

โ‘ก Tax formula exceeding the tax exemption amount (Customs Administration of the Ministry of Finance)

Tariff = Duty-paid value ร— Tariff rate (approximately 12% for ready-made garments)
Business tax = (duty-paid price + tariff) ร— 5%
โ†’ When the clothing exceeds the tax exemption amount, the actual tax burden is approximately the duty-paid price 17%๏ฝž18%(Duty 12% + 5% sales tax after customs duty).

โ‘ข Six-month rule (Article 49, paragraph 2, Tariff Act):If the same taxpayer applies for tax-free release more than 6 times (from the 7th time) in the same half-year, the tax-exemption will not be applicable. Semi-annual = 1/1-6/30, 7/1-12/31 each year.

Real case: Cost of shipping clothing to Taiwan

The following is the actual measurement of the tariff engine of this site (sea freight). A single affordable T-shirt is tax-free, but jackets and combined packages exceeding NT$2,000 will be taxed:

Clothing productscommodity priceTarifftariff rateDuty paid valueimport taxTotal landed cost*
Cotton jersey T-shirtUS$206109.1010.5%NT$630tax freeAbout NT$745
Rayon down jacketUS$906202.4012%NT$2,834Approximately NT$499 taxAbout NT$3,473
Combined packages of multiple items of clothingUS$1206108.3912%NT$3,779Approximately NT$665 taxAbout NT$4,669

*Total landed cost = item price + international shipping fee + dispatch fee + import tax. Down jacket example: Duty paid NT$2,834 (tariff 12%), customs duty of approximately NT$340 + VAT of approximately NT$159. Although buying multiple pieces of clothing together can easily exceed the tax-free limit, the shipping costs saved are usually still cost-effective. You can use the tool above to compare.

Frequently Asked Questions about Clothing Import Tax

How much tax do I have to pay when buying clothes online and sending them to Taiwan?

Taiwan's clothing tariffs are about 10.5% to 12%. Duty-paid value โ‰ค NT$2,000 is tax-free, and most single pieces of affordable clothing are tax-free; winter coats or several pieces of clothing combined are easy to exceed and are subject to a customs duty of about 12% + 5% VAT.

Why are the import tariffs on clothes so high?

Textiles and garments fall under Chapters 50 to 63 of the customs import tariffs. Based on domestic industry protection, most garment tariffs fall at 10.5 to 12%, which is higher than 3C and cosmetics (mostly 0%).

Are the tariffs on clothes, shoes, and bags the same?

Not the same. Ready-made clothing is about 10.5~12%; footwear is about 5%; backpacks and handbags are about 6.6%. Material and weaving method (knitted/woven) will affect the tax rules.

Will it be easier to be taxed if I buy multiple pieces of clothing together?

Yes, because the duty-paid price is the total of the entire package, which can easily exceed NT$2,000. However, merging can save on shipping costs and is usually still a good deal overall. Use the tool above to compare before and after the merge.

How to calculate the import tax on clothing?

Tariff = Duty-paid price ร— Tariff rate (approximately 12% for ready-made garments); Business tax = (Duty-paid price + Tariff) ร— 5%. For example, a down jacket with a tax payment of NT$2,834 will need to pay a customs duty of approximately NT$340 + a sales tax of approximately NT$159.

Do I need to pay tax when sending second-hand clothes and vintage clothes to Taiwan?

Taxes are also levied based on the dutiable value and tax rules, and items โ‰ค NT$2,000 are exempt from tax. There are import regulations for some used clothes and rags; commercial import of used clothes in large quantities must comply with the regulations, and personal use in small quantities is generally not affected.

Regulatory basis and official sources

  • Customs import tariffs(Chapter 50~63 Textiles and Clothing) - The Ministry of Finance is in charge of the regulatory sharing system (law-out.mof.gov.tw).
  • Tariff Act, Article 49, Paragraph 2 - The express import duty-paid price is tax-free if it is less than NT$2,000, and it is not applicable after the 6th and 7th time in half a year.
  • Customs Administration of the Ministry of Finance "What are the taxes and fees payable on imported goods?":web.customs.gov.tw
  • Ministry of Finance Tax Portal "Things to note when purchasing foreign goods online":etax.nat.gov.tw
The tax calculation on this page is for reference only. The actual tariff number, tax rate and tax payable shall be subject to the approval of the Customs Department of the Ministry of Finance. Duty-paid prices, tax exemptions and clothing tax rates may be adjusted, please refer to the latest laws and regulations.

Calculate the tax and start shipping clothing to Taiwan immediately

Ocean shipping starts from NT$25/kg, combined with consolidated shipping to save freight, Taiwan's local customs declaration team assists in clothing classification and customs clearance, actual taxes and fees are reported and invoices are issued. Register to get the shipping warehouse address.

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