Do I need to pay tax when sending cosmetics/skin care products to Taiwan?
The import tariff for cosmetics is 0%, and the duty-paid price is ≤ NT$2,000. Most single items of Korean and Japanese cosmetics are tax-free. The focus is on the import regulations: general cosmetics, special-purpose cosmetics, and medical devices have different regulations.
Cosmetics tariffs are 0%, and most individual skin care products are tax-free.The key is classification:General cosmetics(Face mask, essence, makeup, perfume) No registration required, reasonable amount for personal use;Cosmetics for specific purposes(Sun protection, hair dyeing and perming, antiperspirant, teeth whitening) Personal use 12 of each type, total 36;Contact lenses are medical devices(semi-annually, 5% tariff). Korean cosmetics glass ampoules require special application and input.
Highlights of this page
- A table clearly distinguishes: general vs specific purpose vs medical equipment
- Cosmetics for specific purposes and personal use limits
- Three major landmines: glass ampoules, contact lenses, and medicated ingredients
- Instant calculation of cosmetics tax
- Import taxes and real cases
- FAQ
- Regulatory basis and official sources
A table clearly distinguishes: general vs specific purpose vs medical equipment
| Type | Common examples | input requirements | Personal use limit |
|---|---|---|---|
| General cosmetics | Facial mask, essence, lotion, makeup, lipstick, perfume, shampoo | Registration without inspection (for personal use) | Reasonable amount for personal use, not for sale |
| Cosmetics for specific purposes | Sun protection, hair dyeing, perming, antiperspirant and deodorant, teeth whitening (formerly "medicated cosmetics") | Manufacturers must register products + PIF; personal use is exempt from registration | 12 each, 36 total (original packaging) |
| medical equipment | Contact lenses, medical grade products claiming efficacy | Medical material import regulations | Contact lenses per person once every six months |
※ The vast majority of Korean cosmetics, Japanese cosmetics, and open-shelf cosmetics are "general cosmetics", and it is easiest to collect and ship them for personal use.
Cosmetics for specific purposes and personal use limits
"Special purpose cosmetics" are the originalMedicated cosmetics, refers to cosmetics with sun protection, hair dyeing, perming, antiperspirant and deodorant, tooth whitening or other specific purposes and containing specific ingredients.
According to the "Cosmetics Hygiene and Safety Management Law", special-purpose cosmetics will be banned from July 1, 2024 (2024).Stop checking registration, changed toProduct Login + Product Information File (PIF)Manufacturers manage independently. Entrepreneurs entering sales must complete the login process.
For personal use by mail, express delivery or to carry imported cosmetics for specific purposes,A maximum of 12 bottles of each type (boxes, cans, bags, bags, limited to original packaging), and the total cannot exceed 36 bottles. There is no such quantity limit for general cosmetics (they must still be used for reasonable personal use and cannot be sold).
Three major landmines: glass ampoules, contact lenses, and medicated ingredients
Instant calculation of cosmetics tax
Enter product information, and the system uses the Customs Department's AI tariff engine to instantly calculate customs duties, VAT, and total landed cost. Supports Korean makeup, Japanese makeup and other currencies.
※ The trial calculation is based on the AI tariff forecast of the Customs Administration, and the actual tariff is subject to customs approval. The exchange rate fluctuates according to the customs exchange rate of this site.
Import taxes and real cases
Cosmetics correspond to CCC Chapters 3303~3305,Tariff 0%. Duty-paid value ≤ NT$2,000 is tax-free, and only 5% VAT is payable above that. The following is the actual measurement of the engine on this site (single piece, shipping):
| merchandise | commodity price | Tariff | tariff rate | Duty paid value | import tax |
|---|---|---|---|---|---|
| Essence/skin care products | US$40 | 3304.99 | 0% | NT$1,260 | tax free |
| Lipstick/Makeup | US$30 | 3304.10 | 0% | NT$945 | tax free |
| perfume | US$60 | 3303.00 | 0% | NT$1,889 | tax free |
| Shampoo | US$20 | 3305.10 | 0% | NT$630 | tax free |
| Hair dyes (specific uses) | US$25 | 3305.90 | 0% | NT$787 | Tax-free (limited amount) |
| Contact Lenses (Medical Equipment) | US$40 | 9001.30 | 5% | NT$1,260 | Medical materials·once every six months |
Cosmetics are almost always subject to 0% tariffs and small amounts are exempt from tax, so "whether or not to pay tax" is usually not the focus.Enter the regulations (categories and limits). Contact lenses are medical devices with a 5% tariff, unlike cosmetics.
FAQs about sending cosmetics to Taiwan
0% tariff on cosmetics (CCC Chapters 3303~3305). Duty-paid price ≤ NT$2,000 is tax-free, and only 5% VAT is payable if it exceeds NT$2,000. Most single items of Korean and Japanese cosmetics are tax-free.
Look at the type. General cosmetics (facial masks, essences, make-ups, perfumes) are exempt from registration and require reasonable amounts for personal use; special-purpose cosmetics (sunscreen, hair dyeing and perming, antiperspirants, teeth whitening) for personal use are 12 each, totaling 36.
That is, the original "medicated cosmetics" refer to sun protection, hair dyeing, perming, antiperspirant and deodorant, teeth whitening, etc. that contain specific ingredients. Starting from July 2024, product registration + PIF independent management will be changed. Personal use is exempted from registration but must meet the limit.
Be careful. Glass ampoule containers are not allowed to be used as cosmetic containers. Mailing/express delivery must fill in the application form for cosmetics import consent and apply for project import from the Food and Drug Administration. It is simpler to choose non-glass ampoule packaging.
Contact lenses are medical devices, not cosmetics. For personal use, once every six months per person, the tariff is about 5%, and the import regulations are stricter.
Look at the claims and ingredients. Generally speaking, moisturizing masks are cosmetics; if the claimed efficacy or medicinal ingredients exceed the standard, they may be classified as drugs or medical materials. It is recommended to choose products with simple ingredients and no claims of curative effect.
Regulatory basis and official sources
- Cosmetics Hygiene and Safety Management Law, Methods for Issuing Licenses for Special-Purpose Cosmetics (National Regulations Database) - Renaming of medicated cosmetics to specific-purpose cosmetics, 2024/7 product registration + PIF.
- Ministry of Health and Welfare "Limited Limits for Passengers Bringing Special-Purpose Cosmetics into Entry":mohw.gov.tw
- The personal use limit of "personal use drugs, cosmetics and medical equipment" of the Kaohsiung Customs Department of the Ministry of Finance and Customs:web.customs.gov.tw
- Food and Drug Administration, Ministry of Health and Welfare Cosmetics Business Area:fda.gov.tw
There are many duty-free Korean and Japanese cosmetics, start shipping beauty products now
Sea shipping starts from NT$25/kg. Taiwan's local customs clearance team assists in cosmetics classification and customs clearance, reporting actual taxes and fees and issuing invoices. Register to get the shipping warehouse address.
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