Customs

Import parcels with a customs value of NT$2,000 or less are generally exempt from customs duty, commodity tax and business tax (not applicable to tobacco, alcohol, or agricultural products under tariff-rate quotas). Above NT$2,000, tax is charged on the full value, not just the amount over the threshold. The same taxpayer can receive duty-free release at most 6 times per half-year period (January–June, July–December); after that, the exemption no longer applies. Duty-free does not mean exempt from inspection or quarantine.

EZWay is the express-cargo real-name verification app from the Customs Administration (MOF), used to confirm a parcel was bought by the recipient and prevent proxy receiving. Taobao consolidation and cross-border e-commerce to Taiwan all require completing EZWay real-name verification and confirming each declaration, or customs won't release the goods.

C1 (no review/inspection): auto-released by customs, fastest; C2 (document review): requires invoice, product specs, etc., usually 1 business day; C3 (goods inspection): customs opens and inspects, 2-5 business days. The system auto-assigns the channel based on cargo risk.

Customs duty = customs value × duty rate; commodity tax = (customs value + duty) × commodity tax rate, levied only on specific goods; business tax = (customs value + duty + commodity tax) × 5%. Customs value is based on CIF (goods price + international shipping + insurance). HowBridge offers a free lookup tool for 12,000+ CCC tariff codes.

Prohibited: drugs, weapons, protected animals and plants, counterfeits, counterfeit currency. Restricted (advance application required): medicines, agricultural products, live animals, strategic high-tech goods. For goods from mainland China, first check whether the 11-digit tariff code is marked MW0 (mainland goods not permitted for import): MW0 agricultural and food products in Chapters 1–24 cannot be shipped to Taiwan through consolidation; industrial products in Chapters 25–97 are exempt from an import permit if the CIF value of the whole declaration is within NT$32,000 and each item is within 24 pieces (40 kg if not countable by piece), except items excluded by announcement such as electric motorcycles. Lithium-battery electronics, cosmetics, food and similar goods must still meet BSMI, TFDA and APHIA inspection or quarantine rules.

Common reasons for a customs hold are mismatched item names, under-declared value, missing documents, or restricted goods. Process: 1) receive the customs notice 2) submit documents or pay tax as instructed 3) engage a customs broker if needed. The HowBridge team has hands-on customs experience and can help prepare C2/C3 supplementary documents; customs declarations are handled by our partner AEO-certified customs broker.