Are Overseas Online Purchases Taxable? Duty-Free Allowance, Six-Times-Per-Half-Year Limit, and VAT
- Duty-free threshold: A customs value (goods price + international shipping + insurance) of NT$2,000 or less is exempt from customs duty, commodity tax, and VAT, except for tobacco, alcohol, and agricultural products subject to tariff-rate quotas.
- Six times per half-year: If the same recipient imports more than 6 times within a half-year (1/1–6/30 or 7/1–12/31), customs may deny the exemption starting with the 7th shipment—even if an individual shipment is worth less than NT$2,000.
- How taxes are calculated after exceeding the threshold: Customs duty = customs value × duty rate; VAT = (customs value + customs duty + commodity tax and other applicable taxes) × 5%.
- Check it yourself: Since 1 July 2020, the Customs-Port-Trade Single Window has provided the frequent-import query service, allowing you to check how many duty-free imports you have remaining.
- The key: Declare truthfully. If a declared value is inaccurate or clearly too low, customs may assess the value under applicable rules. False declarations may violate the Customs Anti-smuggling Act (海關緝私條例).
Sources: Ministry of Finance, Customs Administration of the Ministry of Finance, and Ministry of Finance Taxation Administration website (see references at the end)
Last updated: 2026-07-29 (threshold amounts and legal sources reviewed)
NT$2,000 Duty-Free Threshold
Imported goods with a customs value of NT$2,000 or less are exempt from customs duty, commodity tax, and VAT, except for tobacco, alcohol, and agricultural products subject to tariff-rate quotas. Customs value is not based only on the listed price of the goods. It is the total of the “goods price + international shipping + insurance”—a detail many shoppers overlook.
A Common Miscalculation
An item priced at NT$1,850 may appear to qualify for the exemption, but after adding NT$250 in international shipping, its customs value is NT$2,100. It has exceeded the threshold and is therefore subject to customs duty and 5% VAT. Always include shipping when estimating taxes.
Six-Times-Per-Half-Year Limit (Often Overlooked)
Attention, Frequent Online Shoppers
Low-value postal or express shipments imported by the same recipient for personal use are limited to 6 times per half-year (1/1–6/30 for the first half and 7/1–12/31 for the second half). After more than 6 imports, customs may deny the exemption starting with the 7th shipment—even if an individual shipment is worth less than NT$2,000. The count resets on 1/1 and 7/1 each year.
People who frequently buy small items can exceed the limit without realizing it. Consider combining orders into fewer shipments to reduce the number of imports. Parcel consolidation already saves on shipping and also makes the limit easier to manage.
海外購物免稅額一年可以用幾次？
官方明定的是半年度 6 次，不是年度總額：上半年 1/1–6/30、下半年 7/1–12/31 各以免稅放行 6 次為限，兩期合計一年最多 12 次，次數於 1 月 1 日與 7 月 1 日重行計算，上半年沒用完不能遞延到下半年。計入的是「實際以免稅放行」的筆數，已課稅放行的包裹不佔次數；逾 6 次後，第 7 次起即使單筆未滿 NT$2,000 也可能被課稅。
要注意「一年 12 次」只是兩個半年度相加的結果，法規本身沒有年度額度的設計；跨年度或跨半年度的規劃，都要以 1/1 與 7/1 兩個重算時點為準。另外郵包依《郵包物品進出口通關辦法》第 12 條以「同一收件人」計算，快遞及一般進口貨物則依財政部 106 年 5 月 26 日台財關字第 1061011007 號令認定，兩者的計數主體並不完全相同，同一個人若同時有郵包與快遞進口，應分別檢視。
How Can You Check How Many Imports You Have Left?
Since 1 July 2020, customs has offered the frequent-import query service through the Customs-Port-Trade Single Window website. You can use it to check how many duty-free imports remain for the current period, subject to the limit of 6 times per half-year. Checking before placing an order helps you avoid discovering only at the 7th shipment that taxes apply.
💡 Practical tip: When you are approaching the limit, combine several small orders into a single shipment. This saves on international shipping and uses only one duty-free import allowance.
How Taxes Are Calculated Above the Duty-Free Allowance
Duty rates vary by product, with most consumer goods falling within 0–10%. Use the Smart Tariff Search to find a product's tariff classification and duty rate, or use the Import Tax and Fee Calculator to estimate the total landed cost directly.
How Customs Value Is Determined (Do Not Underdeclare)
Customs value is generally based on the transaction price actually paid or payable, plus shipping and insurance. If the declared value is inaccurate or clearly too low, customs may assess the customs value under applicable rules. Falsely declaring the price or quantity may violate the Customs Anti-smuggling Act and result in confiscation and penalties. Declare truthfully and retain your order and payment records.
New Cross-Border E-Commerce Tax Rules (For Businesses)
Cross-border electronic services—electronic services sold by offshore e-commerce businesses to individuals in Taiwan—have been subject to VAT since 1 May 2017. Under the Regulations Governing the Business Tax on Cross-Border Electronic Services Transactions (跨境電子勞務交易課徵營業稅規範), an offshore e-commerce operator with annual sales exceeding NT$600,000 must complete tax registration and pay VAT in accordance with Article 28-1 of the Value-Added and Non-Value-Added Business Tax Act and the tax registration rules. Since 1 January 2020, such operators have also been required to issue cloud invoices.
※ These taxes apply to businesses. For individual consumers, the main considerations remain the duty-free allowance at import, the six-times-per-half-year limit, and accurate declaration.
What You Need to Know
4 Key Points
- The Exemption Is Based on Customs Value：It includes shipping and insurance, not just the listed price of the goods.
- Track Your Import Count：The limit is 6 times per half-year. Check your remaining imports through the Customs-Port-Trade Single Window, and combine shipments if you shop frequently.
- Declare Truthfully：Do not underdeclare. Customs may assess the value, and false declarations may result in penalties.
- Estimate Taxes in Advance：Use the Smart Tariff Search or tax calculator to estimate your costs and avoid surprises when your shipment arrives.
Frequently Asked Questions
Related Reading
- Complete Guide to Taiwan Import Duties
- Quick Guide to the Personal-Use Duty-Free Allowance
- Complete Import Tax and Fee Calculator
- How to Spot Customs Scam Text Messages
- Complete Beginner's Guide to Parcel Consolidation in Taiwan
- EZWay Identity Verification Guide
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