Taiwan Customs Clearance Guide
Complete Taiwan customs clearance procedures, code explanations, and related regulations
Clearance Code Explanations
C1, C2, C3 General Cargo Clearance Channels
C1 Inspection-Free Clearance
Green Channel - Direct Release
Complete exemption from document review and cargo examination, goods can be delivered immediately after duty payment.
- Low-risk goods automatic release
- Immediate cargo pickup after tax payment
- Automated risk assessment system
- Fastest clearance method
C2 Document Review
Yellow Channel - Document Inspection
Requires customs officers to review relevant documents, particularly pricing and market data.
- Document accuracy verification
- Price reasonableness review
- Submit hard copies next business day
- No physical cargo examination required
C3 Full Inspection
Red Channel - Complete Examination
Requires both document review and physical cargo inspection to ensure goods match documentation.
- Complete document review
- Physical cargo inspection
- High-risk goods handling
- Most stringent inspection procedures
X1, X2, X3 Express Cargo Codes
X1, X2, X3
Import Express Simplified Declaration
Express cargo categories eligible for simplified declaration for fast clearance.
- Simplified declaration procedures
- House number-based processing
- Electronic operations
- Fast release mechanism
X6, X7
Export Express Simplified Declaration
Express cargo categories eligible for simplified export declaration.
- Export simplified procedures
- Electronic declaration system
- Fast export release
- Public convenience measures
X4, X8
Express Formal Declaration
Express cargo requiring general formal declaration procedures.
- Complete declaration procedures
- Detailed document requirements
- Formal clearance operations
- Applicable to high-value goods
Simplified Declaration Conditions and Regulations
Basic Simplified Declaration Conditions
Simplified declaration for express cargo is a public convenience measure for express operators to improve clearance efficiency.
Applicable Conditions
- Must use "Import/Export Express Cargo Simplified Declaration Form"
- Based on air waybill or bill of lading "house number" for declaration
- Each simplified declaration covers only one "house number"
- Cargo categories must be X1, X2, X3, X6, X7
- Online transmission through customs electronic systems
Required Documents
Commercial Invoice
Must show FOB, CFR, or CIF prices. Chinese version recommended to avoid delays.
Transport Documents
Air waybill or bill of lading including complete house number information.
Import Permits
Required only for restricted items, general goods do not need additional permits.
Processing Method
Customs randomly selects cargo for inspection using "house number" as selection basis. Clearance modes are either C1 (direct release) or C3 (inspection required).
Formal Customs Declaration Requirements and Procedures
Electronic Declaration (Recommended)
Use customs-issued "electronic gate" or approved electronic means for declaration.
- Usually receive response within 15 minutes (when pending cases < 30)
- System automatically assigns clearance channel (C1, C2, or C3)
- 24-hour online service
- Real-time status inquiry
Required Document List
Air Waybill (AWB)
Required for non-interfaced applicants as proof of cargo transport.
Commercial Invoice
Must show import permit number, FOB/CFR/CIF prices, insurance, freight, discounts, etc.
Packing List
Required for shipments with more than 1 unit/package.
Import Permit
Required for restricted goods according to "Consolidated List of Import Restrictions".
Compliance Requirements
- C2/C3 declaration cases must submit hard copies by end of next business day
- Non-compliance may result in warnings or fines of NT$6,000-30,000 (Customs Act Article 81)
- Document contents must be identical to electronic declaration
- All documents recommended in Chinese version
Detailed Clearance Process
Import Clearance Procedures
Pre-Arrival Preparation
Foreign Trade Act allows most goods to be imported freely. Check if import permits required (negative list goods), prepare necessary documents.
Declaration Submission
Submit within 15 days of conveyance arrival. Can use citizen digital certificate or industry/commerce certificate for online applications. Filed by duty-payer or authorized customs broker.
System Processing
Electronic system assigns clearance channel (C1, C2, or C3). Automated risk assessment determines inspection requirements.
Document Review/Inspection
C1: Direct release after tax payment
C2: Document review required
C3: Both document review and physical inspection
C2: Document review required
C3: Both document review and physical inspection
Duties and Taxes
Value Added Tax (VAT): 5% on most goods
Commodity tax: 10% on specific items (alcohol, tobacco)
Average tariff rates: Industrial products 4.13%, Agricultural products 15.06%
Commodity tax: 10% on specific items (alcohol, tobacco)
Average tariff rates: Industrial products 4.13%, Agricultural products 15.06%
Export Clearance Procedures
Export Declaration
Match export declaration with export manifest. Classifications: C1, C2, or C3.
Document Submission
C2/C3 clearances require hard copy submission. Office hours: 8:30-19:30 (Mon-Fri), 8:30-12:30 (Sat).
Clearance Processing
Same-day completion for declarations received by 12:00 Saturday. Restricted items require special permits/certificates.
Tariff Calculation and Duty-Free Rules
Personal Package Duty-Free Conditions
Understand how to legally enjoy duty-free benefits
Duty-Free Amount
When dutiable value is under NT,000, customs duty, commodity tax, and business tax are exempted.
※ Does not include alcohol, tobacco, and agricultural products with tariff quotas
Frequency Limit
Each person can only use 6 duty-free package quotas in the past 6 months, from the 7th onwards all are taxed.
Statistics period: January 1-June 30, July 1-December 31 each year
Tariff Calculation Formula
計算步驟
Dutiable Value = Product Transaction Amount + International Freight + Insurance
Import Duty = Dutiable Value × Import Duty Rate
Business Tax = (Dutiable Value + Import Duty) × 5%
Total Customs Duty = Import Duty + Business Tax
Calculation Example
Purchasing clothing for NT3000, international freight NT500, insurance NT50
Dutiable Value = 3,000 + 200 + 50 = NT,250
Import Duty = 3,250 × 12% (clothing rate) = NT0
Business Tax = (3,250 + 390) × 5% = NT2
Total Payment = 390 + 182 = NT2
Types of Duty Assessment
Ad Valorem Tax
Calculated based on goods value and tax rate. Formula: Duty = Dutiable Value × Rate. Most imported goods are assessed this way.
Specific Tax
Calculated based on weight (kg or metric ton) and unit tax amount. Formula: Duty = Weight × Tax Amount.
Compound Tax
Both ad valorem and specific rates are listed for the same tariff code, with the higher amount applied.
Other Payable Fees
- VAT 5% (most goods)
- Trade Promotion Service Fee: Dutiable Value × 0.04% (exempt if under NT0)
- Harbor Service Fee (sea freight imports)
- Commodity Tax: specific products (automobiles, appliances)
- Tobacco and Alcohol Tax & Health Welfare Surcharge (tobacco and alcohol products)
HS Code Tariff Lookup
HS Code (Harmonized System) is the sole basis for calculating import duties
Taiwan Customs Code Structure (11 digits)
- First 6 digits: International HS classification
- Middle 2 digits: Taiwan local classification
- Next 2 digits: Detailed sub-classification
- Last 1 digit: Computer check digit
Legal Tax Saving Tips
- Keep single purchase amount under NT,000
- Ensure tax-free imports do not exceed 6 times in 6 months
- Ship items in separate packages, each calculated independently
- Declare actual product value to avoid penalties for underreporting
EZWay Real-Name Verification
What is EZWay?
EZWay is a customs declaration APP launched by the Customs Administration to simplify the real-name verification process for imported packages and protect personal data security.
⚠️ Since May 16, 2020, all imported express goods must complete real-name verification for customs clearance.
Benefits of Using EZWay
- Replaces traditional paper customs authorization
- Protects personal ID information security
- Real-time tracking of package clearance status
- Prevents identity theft for customs declaration
- Quick completion of customs authorization
Registration Methods
Telecom Verification (Recommended)
Download EZWay APP (iOS/Android)
Fill in nationality, phone number, name and ID number
Confirm phone number owner matches registrant
Use 4G/3G mobile network (not WiFi)
Data verified by telecom operator, registration completed instantly
SMS Verification
Applicable for: prepaid card users, special rate plans, phone number not under own name
Upload front and back of ID card (must be clear)
System performs image recognition verification
Receive SMS verification code and enter
Review time approximately 3 business days
How to Use EZWay for Declaration
Receive package arrival notification (APP push)
Go to Real-Name Authorization then Authorization Confirmation
Enter date to query pending clearance items
Verify declaration number, bill of lading number, goods content
Click Declaration Matches after confirmation
If there are issues, click Declaration Mismatch to raise objection
Important Reminders
- Starting 2025, overseas IP addresses prohibited for real-name verification
- Cannot use authorization function while abroad
- EZWay is only a clearance tool, does not affect tariff calculation
- If encountering unknown packages, be sure to click Declaration Mismatch
Download EZWay APP
Prohibited and Restricted Import Items
🚫 Absolutely Prohibited Items
Drugs and Controlled Substances
Violators face penalties under Drug Control Act, maximum death penalty
Firearms, Ammunition, Weapons
Penalties under Firearms Control Act
Protected Wildlife and Products
Ivory, rhino horn, tiger bone, etc., penalties under Wildlife Conservation Act
Intellectual Property Infringing Items
Counterfeit goods, pirated discs, etc.
Counterfeit Currency and Securities
Fake bills, forged bonds, etc.
⚠️ Restricted Import Items
🥬 Agricultural Products
- Fresh fruits and vegetables: Prohibited
- Meat products: Strictly prohibited, fines up to NTD 1 million
- Live animals and plants: Requires quarantine permit
- Dairy products: Must meet quarantine requirements
Pork products from African Swine Fever areas: First offense NTD 200,000, repeat NTD 1 million
💊 Medicines
- Each medicine max 12 units (bottles/boxes/cans/packs)
- Total medicines combined max 36 units
- Controlled drugs require prescription, max 6 months supply
- Selling may result in up to 10 years imprisonment
🍺 Tobacco and Alcohol
- Alcohol: 1.5L duty-free, max 5L
- Over 5L alcohol will be confiscated
- Cigarettes: 200 sticks duty-free, max 1,000 sticks
- Cigars: 25 sticks duty-free
- Tobacco: 1 pound duty-free
- Heated tobacco: Currently prohibited
💰 Cash and Securities
- NTD: Amounts over 100,000 will be confiscated
- Foreign currency: Over USD 10,000 equivalent must declare
- RMB: Max 20,000 allowed
- Securities: Over USD 10,000 equivalent must declare
- Gold, jewelry: Over NTD 500,000 must declare
Red/Green Line Clearance
🟢 Green Line (Nothing to Declare)
Not carrying controlled, prohibited, or restricted items, and luggage value within duty-free limits
🔴 Red Line (Goods to Declare)
Carrying controlled items, excess items, taxable items, or unsure if declaration is needed
💡 If unsure whether to declare, it is recommended to use the red line and consult customs
Frequently Asked Questions
Q1. How long does customs clearance take?
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A: Regular express goods typically clear within 1-3 business days. C1 channel releases immediately, C2 requires 1-2 days for document review, C3 may take 3-5 days depending on inspection.
Q2. Why was I charged customs duty?
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A: Taiwan duty exemption is NTD 2,000 for dutiable value. If exceeded, or if you have imported more than 6 times in 6 months, duty will be charged.
Q3. What if my package is held at customs?
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A: Check EZWay APP for status. If documents are needed, upload required paperwork. Contact the courier company for assistance.
Q4. Can I declare a lower value?
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A: No. Under-declaring is illegal and can result in fines of up to 3 times the value. Always declare the actual transaction value.
Q5. What is the difference between FOB and CIF?
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A: FOB includes only the product price. CIF includes product price plus shipping plus insurance. Taiwan customs calculates duty based on CIF value.
Q6. How do I check my duty-free import count?
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A: You can check through the Customs Administration website or EZWay APP. The count resets every 6 months.
Q7. How do I look up the customs duty rate for a product?
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A: You can visit the Customs Port Trade Single Window (https://portal.sw.nat.gov.tw/APGQ/GC411), enter the product name or HS code to query the tariff rate.
Q8. Can I get a customs duty refund for returned overseas purchases?
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A: Yes. You need to apply to customs for a tax refund within 6 months after the goods are released, and provide proof of return documents.
Q9. Can I split my purchases into separate shipments to avoid tax?
▼
A: Sending items in separate packages is legal, but splitting a single order into multiple shipments may be considered intentional tax evasion by customs and subject to combined taxation.
Q10. Can I use EZWay while abroad?
▼
A: No. Starting from 2025, overseas IP addresses are prohibited from using the real-name verification feature. Please handle any pending customs clearance packages before traveling abroad.
Food Import Customs Process
Food Import Inspection Description
According to the "Food and Related Products Import Inspection Regulations", imported food and related products must apply for inspection from the Taiwan Food and Drug Administration (TFDA).
Source: Ministry of Health and Welfare, Food and Drug Administration
When Inspection is Required
For Commercial Sale
All food and related products for sale must apply for import inspection.
Personal Use Exceeding Limits
Single food item exceeding 6kg net weight or USD 1,000, or food containers exceeding 4 items of the same style or single item over USD 1,000 must apply for inspection.
If representing a company, please register at the Border Inspection Automated Management System.
Inspection Process (6 Steps)
Apply for Account
Register at "My E-Government" (https://www.cp.gov.tw/) and link your citizen digital certificate.
Prepare Documents
Prepare: Declaration for exemption from Chinese labeling, import declaration/postal inspection notice, product information, Invoice, etc.
Submit Application
Log in to "Border Inspection Automated Management System" (https://ifi.fda.gov.tw), fill in the application form with product details and ingredients.
TFDA Review
TFDA conducts document review. If supplementary documents are needed, applicants will be notified. Fees are assessed after approval.
Payment
Multiple payment methods available: Bank of Taiwan counter, ATM transfer, internet banking, national payment network, etc.
Permit Issuance
After payment, the system issues import permit notification, which can be printed as clearance release document.
Food Import Inspection Flowchart
Based on the product classification number import regulations, determine whether TFDA application is required:
Check Product Classification
Query "Product Import/Export Regulations" to confirm if import regulations include F01, F02, 508
Determine Import Regulations
- Does not include F01/F02/508 → No TFDA application required
- Includes F01/F02/508 → Further determine purpose
Determine Purpose Type
- Manufacturing/Processing/Sale → Apply for "Food Import Inspection"
- Personal use (exceeding limits) → Apply for "Food Import Inspection"
- Commercial samples (regulation 508) → Apply for "Product Import Consent"
- Personal use (within limits) → Apply for "Food Import Inspection Exemption"
Inspection Results
- Pass → Issue import permit → Declare customs code → Clearance release
- Fail → Issue non-compliance notice → Apply for improvement approval (Y) or Return/Destroy (N)
Import Regulation Code Explanations
F01
Food Import Inspection
Must apply for TFDA food import inspection, applicable to general food, food additives, etc.
F02
Food Utensils/Containers Import Inspection
Food utensils, containers or packaging must apply for import inspection, applied by color of food contact surface.
508
Commercial Samples
For commercial sample purposes, must apply for "Product Import Consent".
Personal Use Exemption Limits
- Food: Single item net weight under 6kg, and value under USD 1,000
- Food containers: Under 4 items of same style, and single item under USD 1,000
Exceeding these limits requires import inspection application.
Required Documents
- Declaration for exemption from Chinese labeling (for personal non-sale use)
- Import declaration or post office inspection notice
- Product information (clear product images with ingredients)
- Invoice (receipts, purchase documents, etc.)
- Other required documents (such as health certificates, origin certificates, etc.)
Food imported from Japan requires original certificate of origin.
Inspection Fees
Charged according to "Food and Related Products Import Inspection Fee Standards":
- Document review fee
- On-site inspection fee (if required)
- Testing fee (if sampling required)
- Notification fee
- Computer message correction fee
Payment Methods
Bank of Taiwan counter (NTD 10 fee)
Bank of Taiwan online/ATM (no fee)
Other bank online/ATM (NTD 15 fee)
National payment network (NTD 10 fee, daily limit 100,000, monthly limit 200,000)
Useful Links
Border Inspection Automated Management System →
My E-Government →
Product Import/Export Regulations Query →
TFDA Border Inspection Section →
Food Import Query Section →
TFDA Port Offices Contact
Keelung Port Office
- Phone: 02-8978-8416
- Service Area: Keelung City, Taipei City
Taoyuan Airport Office
- Phone: 03-2868-318
- Service Area: Taoyuan City
Taichung Port Office
- Phone: 04-2369-2401
- Service Area: Taichung City
Kaohsiung Port Office
- Phone: 07-2622-506
- Service Area: Tainan City, Kaohsiung City
TFDA General Line: 02-2787-8000
Customs Department Contact Information
Customs Administration Headquarters
Customs Administration, Ministry of Finance
- Address: No. 13, Tacheng St., Datong Dist., Taipei City
- Phone: (02)2550-5500
- Fax: (02)2550-8116
- Service Line: (02)2554-6692
- Toll Free: 0800-005-055
- Website: web.customs.gov.tw
Major Regional Offices
Taipei Customs
- Address: No. 21, Hangqin N. Rd., Dayuan Dist., Taoyuan City
- Phone: (03)383-4265
- Service Line: (03)383-4265 ext. 1410, 1420
- Toll Free: 0800-311-005
- Note: English service available
Keelung Customs
- Address: No. 6, Gangxi St., Ren'ai Dist., Keelung City
- Phone: (02)2420-2951
- Service Line: (02)2422-8854
- Toll Free: 0800-306-001, 0800-306-021
Taichung Customs
- Address: No. 2, Sec. Yiling, Taiwan Blvd., Wuqi Dist., Taichung City
- Phone: (04)2656-5101
- Service Line: (04)2656-5101 ext. 100
- Toll Free: 0800-461-202
Kaohsiung Customs
- Address: No. 3, Jiesing 1st St., Gushan District, Kaohsiung City
- Phone: (07)561-3251
- Service Line: (07)531-2412
- Toll Free: 0800-711-050, 0800-711-209
Airport Customs Contacts
Taoyuan Airport Terminal 1
- Phone: +886-3-398-2307
- Toll Free: +886-800-311-006
Taoyuan Airport Terminal 2
- Phone: +886-3-398-3386
- Toll Free: +886-800-016-801
Songshan Airport
- Phone: +886-2-2546-0274
- Backup Phone: +886-2-2546-4698
💡 Efficient Clearance Tips
1. Use Electronic Systems: Taiwan's advanced customs systems allow pre-screening and faster processing
2. AEO Certification: Authorized Economic Operator status provides simplified procedures and reduced inspections
3. Professional Services: Consider using licensed customs brokers for complex shipments
4. Document Accuracy: Ensure all documentation is complete and accurate to avoid delays
5. Language Requirements: Prepare documents in Chinese when possible to expedite processing