Contents
What is personal-use inspection exemption?
Taiwan customs and regulators require commercial imports of certain goods, such as cosmetics, supplements, medicines, alcohol, and tobacco, to be registered or inspected. To make small personal-use imports easier, regulators provide inspection exemption quotas:
- Within the quota: personal use, no TFDA / BSMI inspection required
- Over the quota: treated as commercial import, registration / inspection required first
- Abnormally frequent imports: customs may flag the importer and cancel inspection exemption for later batches
Inspection exemption is not customs duty exemption
Inspection exemption only means the goods do not need formal inspection. Taxes may still apply depending on the dutiable value and the NT$2,000 tax-free threshold. Inspection exemption and tax exemption are separate rules.
Full Quota Table for 15 Product Categories
Food products
| Category | Inspection exemption quota | Counting unit | Notes |
|---|---|---|---|
| General food (cookies, snacks) | 6 kg | Per import | Excludes meat, fresh food, and eggs |
| Infant formula | 5 kg | Per import | Original canned packaging |
| Honey | 5 bottles (<= 6kg) | Per import | Inspection may be required for some origins |
| Tea | 1 kg | Per import | Complete retail packaging |
| Chinese herbal materials | 1 kg | Per import | Must be listed in the TFDA catalog |
Cosmetics / supplements / medicine
| Category | Inspection exemption quota | Counting unit | Notes |
|---|---|---|---|
| Cosmetics | 12 items | Same brand and same item | Makeup, skincare, cleansing products |
| Health supplements | 36 bottles | Same person and same item | Vitamins, fish oil, glucosamine |
| Medicine | 6 bottles / 2-month supply | Per import | Prescription drugs require prescription proof |
| Medicated cosmetics (sunscreen, hair dye, whitening, anti-wrinkle) | 12 items | Same brand and same item | Commercial imports require TFDA registration |
| Baby bath / skincare products | 12 items | Same brand and same item | Classified as cosmetics |
Alcohol and tobacco
| Category | Inspection exemption quota | Counting unit | Notes |
|---|---|---|---|
| Alcohol | 1 liter | Per import | Beer, wine, spirits |
| Cigarettes | 200 sticks (1 carton) | Per import | Exempt from tobacco and alcohol tax within allowance |
| Cigars | 25 sticks | Per import | Exempt from tobacco and alcohol tax within allowance |
| Cut tobacco | 1 lb (454g) | Per import | Exempt from tobacco and alcohol tax within allowance |
Electronics (BSMI-controlled)
| Category | Inspection exemption quota | Counting unit | Notes |
|---|---|---|---|
| BSMI-controlled goods (general) | 1 item | Same model | 3+ items usually require personal-use exemption application |
| Phones / tablets / laptops | 1 item | Same model | NCC telecom certification may also apply |
| Power banks / chargers | 1 item | Same model | Strictly controlled by BSMI |
| Bluetooth earbuds / smartwatches | 1-2 items | Same model | BSMI + NCC |
| Home appliances (hair dryers, coffee machines, etc.) | 1 item | Same model | Confirm voltage before purchase |
How Is the Same Item Counted?
Same item = same brand + same item type + same specification
Example: Innisfree green tea mask 25ml x 12 sheets and Innisfree green tea mask 100ml x 12 bottles are different specifications and counted separately, so both can be within quota at the same time.
Practical counting examples
Example: one Innisfree consolidated shipment
- Green tea mask 25ml x 12 sheets: within quota
- Green tea mask 100ml x 12 bottles: different specification, within quota
- Volcanic clay mask 25ml x 12 sheets: different item, within quota
- Cleanser 100ml x 12 bottles: different item, within quota
Total: 48 items, all within quota. Customs should not hold it for item-count overage.
Example: same Innisfree item over quota
- Green tea mask 25ml x 20 sheets: 8 sheets over quota
Handling: the 8 excess sheets must be returned, abandoned, or covered by a personal-use exemption application.
Inspection Exemption Is Not Tax Exemption
| Aspect | Inspection exemption quota | Tax-free threshold (NT$2,000) |
|---|---|---|
| Calculation basis | Quantity / weight | Value (dutiable value) |
| Meaning | No formal inspection required (TFDA / BSMI) | No customs duty + business tax |
| Applies to | Personal use | Personal use |
| Over-limit result | Return / personal-use exemption / commercial declaration | Tax applies to the whole shipment, not only the excess amount |
4 common combinations
- โ Inspection-exempt + tax-free: 5 cosmetics items, total value NT$1,800 (best case)
- โก Inspection-exempt, taxable: 12 cosmetics items, total value NT$5,000 (customs duty + 5% business tax)
- โข Inspection required, tax-free: 15 cosmetics items, total value NT$1,800 (over quota; return or application needed)
- โฃ Inspection required and taxable: 20 cosmetics items, total value NT$8,000 (most complex; exemption application + tax)
5 Practical Calculation Examples
Example 1: large Olive Young Korea order
Products: Anua peach serum x 5 bottles + Beauty of Joseon sunscreen x 8 tubes + Mediheal masks x 12 sheets
- Anua 5 bottles <= 12 items: within quota
- Beauty of Joseon 8 tubes <= 12 items: within quota
- Mediheal 12 sheets = 12 items: exactly at the limit
All are inspection-exempt. If total value is < NT$2,000, it is also tax-free.
Example 2: bulk Costco US supplements
Products: Kirkland glucosamine x 12 bottles + GNC fish oil x 24 bottles + Nordic vitamin D x 6 bottles
- Kirkland glucosamine 12 bottles <= 36 bottles: within quota
- GNC fish oil 24 bottles <= 36 bottles: within quota
- Nordic vitamin D 6 bottles <= 36 bottles: within quota
All are inspection-exempt because different brands are treated as different items. If total value is > NT$2,000, tax still applies.
Example 3: Japan pharmacy purchase with over-quota supplements
Product: Meiji collagen x 50 packs (30g each)
- 50 packs > 36 bottles / units: 14 units over quota
Over-quota options: โ apply for personal-use inspection exemption (5-7 business days) โก return 14 packs โข split into 2 shipments, such as 30 packs each.
Example 4: one bottle of French wine
Product: Bordeaux red wine 750ml x 1 bottle
- 0.75 liter <= 1 liter: within quota
Within the allowance. However, customs duty, tobacco and alcohol tax, and business tax still apply; alcohol does not use the NT$2,000 tax-free rule.
Example 5: bulk 3C consolidation treated as commercial
Product: Apple AirPods Pro x 5 pairs (same model)
- 5 identical pairs > 1-2 items: likely treated as commercial
Customs may classify it as commercial import requiring BSMI certification and proper registration. Recommendation: โ keep personal-use imports to 1-2 pairs โก use formal commercial import channels for bulk quantities.
What Happens If You Exceed the Quota?
There are 3 handling options:
Option 1: apply for personal-use inspection exemption
Submit a personal-use inspection exemption application to BSMI / TFDA. Review usually takes 5-7 business days. Fees are about NT$0-500. Best for genuine personal-use cases with overage within roughly 30% and a clear explanation.
Option 2: return the excess portion
Customs returns the excess quantity while releasing the within-quota portion. Return freight is paid by the importer, often NT$300-1,500 per parcel. Best when overage is small and you need most items quickly.
Option 3: use commercial import directly
Requires a company registration, TFDA registration / BSMI certification, and commercial customs declaration. Best for store inventory and repeated bulk imports. See the complete wholesale import guide.
Personal Use vs Commercial Import
5 customs indicators
- Quantity: 1-3 identical items tends to look personal; 5+ identical items looks commercial
- Frequency: 1-3 times per year looks personal; 6+ same-category imports may be flagged
- Value: under NT$10,000 per shipment tends personal; NT$50,000+ looks commercial
- Commercial packaging: master cartons, invoices, and tags are commercial indicators
- Declared purpose: "personal use" has higher release probability; "for resale" must use commercial import
Inspection Exemption FAQ
Q1. Does "12 items" mean 12 pieces or 12 bottles?
It means 12 independent retail units. Examples: 12 sheet masks, 12 bottles of serum, or 12 lipsticks. It does not mean 12 gift sets. If the product is a gift box, each independent item inside the box is counted separately.
Q2. How are "same person and same item" determined?
"Same person" means the same recipient under the same EZWay account. "Same item" means same brand + same item type + same specification. Example: you and your spouse each order 36 bottles of fish oil under your own verified identities; they are different persons and can each use a 36-bottle quota. EZWay registration must be truthful; using another person's identity unlawfully is illegal.
Q3. How many times per year can I consolidate the same type of goods?
There is no absolute number, but a practical rule is that more than 6 same-category imports within one year may cause customs to view the activity as commercial, cancel low-value tax treatment for later batches, and tax the entire shipment. Small, repeated personal-use imports are usually acceptable; bulk identical goods should be taxed or imported commercially.
Q4. Can I rotate brands to increase the quota?
There is no formal brand-rotation rule, but different brands can be counted separately in substance. Example: 36 bottles of GNC fish oil + 36 bottles of Now Foods fish oil + 36 bottles of Costco fish oil = 108 bottles of fish oil. Because the brands differ, each may have its own 36-bottle quota. Customs may still suspect commercial intent, so splitting shipments is recommended.
Q5. Is it cheaper to carry items as a traveler?
It depends on the product type. Traveler allowances differ from parcel consolidation: โ travelers may bring 1 liter of alcohol + 200 cigarettes within allowance โก cosmetics / supplements use similar quantity limits (12 items / 36 bottles) โข travelers also face baggage weight limits, usually 23-30kg. If you travel often, combining traveler carry-in with separate consolidation can work well.
Q6. How long does a personal-use inspection exemption application take?
It depends on the category: โ BSMI personal-use exemption for electronics usually takes 5-7 business days โก TFDA personal-use applications for cosmetics / supplements usually take 7-14 business days โข Chinese herbal material applications can take 14-21 business days โฃ complete documents can speed review. While waiting, goods remain in customs storage and may incur storage fees of NT$50-100 per day.
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