⚡ 30-second summary: Taiwan personal-use inspection-exemption quotas (last updated 2026-05-31)
- General rule: the exemption applies only to goods that are "for personal use, not for sale, and in original packaging". Inspection exemption ≠ tax exemption (the inspection exemption means no inspection is required; tax depends on whether the dutiable value is ≤ NT$2,000).
- Health supplements (tablet/capsule foods): ≤ 12 bottles per type, ≤ 36 bottles in total (TFDA, from 104/12/1 (2015-12-01)).
- Western medicines (non-prescription): ≤ 12 per type, ≤ 36 in total; prescription drugs require a prescription (about 2 months' supply).
- Cosmetics (including former specific-purpose cosmetics: sunscreen / hair dye / whitening / anti-wrinkle): the former personal-use limit of "≤ 12 per type, ≤ 36 in total" was abolished on 2024-07-01, and no bottle limit can be found in the current cosmetics regulations; since 2024-07 cosmetics are no longer classified, personal use follows the "reasonable quantity" principle, and the goods may not be resold or supplied to others.
- Chinese herbal medicines: 1 kg per type, no more than 12 types in total.
- Food in general 6 kg (dutiable value ≤ USD$1,000), tea 1 kg; milk powder for age 1 and over is treated like general food and exempt up to ≤ 6 kg, while infant formula for under age 1 requires an import consent letter first (≤ 30 kg per year).
- Tobacco and alcohol: alcohol 1 liter, cigarettes 200 sticks, cigars 25, pipe tobacco 1 lb (454g).
- BSMI inspection-required commodities: for personal use, items of the same specification and model on one declaration can be exempt at US$1,000 or less; above US$1,000, general commodities are limited to 2 units and IT equipment to 5 units (application required), and toys must be US$1,000 or less and within 5 units (above that, limited to 1 unit); the same specification and model may be exempted only once within 6 months (Articles 5 and 8 of the Regulations Governing Exemption of Commodities from Inspection). Items with Bluetooth / Wi-Fi are additionally subject to NCC rules.
Sources: Taiwan Food and Drug Administration (TFDA), Customs Administration, Ministry of Finance, and BSMI (see "Legal Basis and Official Sources" at the end of this page).
📖 This page focuses on "how to calculate, what to do when over quota, and personal vs commercial use", applying the exemption quotas to your actual consolidated-shipping list.
If you just want the full table of how many units of each product category are exempt (food 6 kg, supplements 12 bottles, medical devices, face masks, tires 5 units...), see → Personal-Use Exemption Quantity Cheat Sheet. Read the two together for the complete picture.
Contents
- What is the "personal-use inspection exemption"?
- Quick reference for calculations: core category exemption quotas
- How is the "same item" counted?
- Inspection exemption ≠ tax exemption: the difference explained
- 5 worked calculation examples
- What if you exceed the quota?
- The line between personal and commercial use
- Legal basis and official sources
- FAQ
What is the "personal-use inspection exemption"?
Taiwan Customs requires certain goods (cosmetics, health supplements, medicines, alcohol, tobacco) to be "registered and inspected when imported commercially". To make things easier for small quantities for personal use, however, Customs sets an "inspection-exemption quota":
- Within the quota: personal use, no TFDA / BSMI inspection required
- Over the quota: treated as a commercial import, registration / inspection required first
- Frequent imports: more than 6 duty-free releases in a half-year means the exemption no longer applies, and the imports are placed under Customs monitoring
Inspection-exemption quota ≠ duty exemption
The inspection exemption only means "no inspection required"; tax must still be paid (based on the dutiable value vs the NT$2,000 tax-free allowance). Inspection exemption and tax exemption are two independent rules.
Quick reference for calculations: core category exemption quotas
Below are the core quotas used in the 5 calculation examples that follow; for the complete table of exempt quantities for every product category, see the Personal-Use Exemption Quantity Cheat Sheet.
📋 Food
| Category | Exemption quota | Unit of calculation | Notes |
|---|---|---|---|
| General food (biscuits, snacks) | 6 kg | Per entry | Excludes meat, fresh produce and eggs |
| Infant formula (for under age 1) | Import consent letter required | ≤ 30 kg per year | An application is required even for personal use (TFDA) |
| Milk powder for age 1 and over | ≤ 6 kg | Per entry | Dutiable value ≤ USD$1,000; exempt like general food |
| Tea | 1 kg | Per entry | Packaging intact |
| Chinese herbal medicines | 1 kg per type, ≤ 12 types in total | Per entry | Must be on the TFDA list of importable items |
🧴 Cosmetics / Health supplements / Medicines
| Category | Exemption quota | Unit of calculation | Notes |
|---|---|---|---|
| Health supplements (tablet/capsule foods) | 12 bottles per type, 36 bottles in total | Same recipient | Includes vitamins, fish oil, glucosamine; original packaging only (TFDA) |
| Western medicines (non-prescription) | 12 per type, 36 in total | Same recipient | Prescription drugs require a prescription, about 2 months' supply |
| Cosmetics (no classification from 2024-07) | Reasonable personal-use quantity (no bottle limit found) | Same recipient | The former personal-use limit of "12 bottles per type, 36 bottles in total" was abolished on 2024-07-01; no resale, and glass ampoules require a special import application first |
| Former specific-purpose cosmetics (sunscreen, hair dye, whitening, anti-wrinkle) | Abolished on 2024-07-01; no bottle limit found under current rules | Same recipient | No resale; commercial imports still require TFDA product registration |
| Baby bath / skin care | Reasonable personal-use quantity | Same recipient | Classified as cosmetics (no sub-classification) |
🍷 Tobacco and alcohol
| Category | Exemption quota | Unit of calculation | Notes |
|---|---|---|---|
| Alcoholic beverages | 1 liter | Per entry | Includes beer, wine and spirits |
| Cigarettes | 200 sticks (1 carton) | Per entry | Exempt from tobacco and alcohol tax |
| Cigars | 25 | Per entry | Exempt from tobacco and alcohol tax |
| Pipe tobacco | 1 lb (454g) | Per entry | Exempt from tobacco and alcohol tax |
⚡ Electronics (BSMI-regulated)
| Category | Exemption quota | Unit of calculation | Notes |
|---|---|---|---|
| BSMI inspection-required commodities (general) | Exempt at US$1,000 or less; above that, limited to 2 units | Same specification and model on one declaration | Above US$1,000 an application to BSMI is required (Article 5, Paragraph 1, Subparagraph 1 of the Regulations Governing Exemption of Commodities from Inspection) |
| IT equipment (laptops, tablets, etc.) | Exempt at US$1,000 or less; above that, limited to 5 units | Same specification and model on one declaration | Above US$1,000 an application is required (Subparagraph 7 of the same Article); wireless items are additionally subject to NCC |
| Toys | US$1,000 or less and within 5 units; above that, limited to 1 unit | Same specification and model on one declaration | Subparagraph 2 of the same Article |
| RF devices with Bluetooth / Wi-Fi (Bluetooth earphones, smartwatches, etc.) | Up to 2 units per postal shipment with a signed declaration | Per postal shipment | 3–10 units require an NCC import approval certificate; 10 units per year, and the importer must be at least 18 years old (Article 9 of the Regulations for the Administration of Import of Controlled Telecommunications Radio-Frequency Devices) |
| Number of exemptions for the same specification and model | 1 time within 6 months | Same specification and model | Article 8 of the Regulations Governing Exemption of Commodities from Inspection |
How is the "same item" counted?
Same item = identical "brand + product + specification"; for health supplements, both limits ("≤ 12 bottles per type" and "≤ 36 bottles in total") must be met at the same time
Example: a brand's vitamin C 60-tablet pack vs the same brand's vitamin C 120-tablet pack = different specifications, counted separately, 12 bottles each; but all tablet/capsule foods "in total" still may not exceed 36 bottles.
Worked calculation examples
Example: one consolidated shipment of health supplements (bound by the "36 bottles in total" limit)
- Brand A fish oil 12 bottles ✅ reaches the single-item limit (12)
- Brand B vitamin D 12 bottles ✅ different item, reaches the single-item limit
- Brand C glucosamine 12 bottles ✅ different item, reaches the single-item limit
36 bottles in total = exactly at the "total limit", all exempt from inspection; one more bottle would exceed the total limit
Example: too many of the same product
- Brand A fish oil 20 bottles ❌ exceeds the single-item limit of 12 bottles (and uses up part of the total quota)
Handling: the excess must be returned or a personal-use inspection exemption applied for; also keep the "36 bottles in total" limit in mind
Inspection exemption ≠ tax exemption: the difference explained
| Aspect | Inspection-exemption quota | Tax-free allowance (NT$2,000) |
|---|---|---|
| Basis of calculation | Number of units / weight | Amount (dutiable value) |
| Meaning | No inspection required (TFDA / BSMI) | No customs duty + business tax payable |
| Applies to | Personal use | Personal use |
| Result if exceeded | Return shipment / personal-use exemption / commercial declaration | The whole shipment is taxed (not just the excess) |
4 possible combinations (health supplements as an example: inspection exemption depends on "36 bottles in total", tax exemption on the "dutiable value of NT$2,000")
- ① Inspection-exempt + tax-free: 10 bottles in total, total price NT$1,800 (best case, both thresholds met)
- ② Inspection-exempt, tax payable: 30 bottles in total, total price NT$5,000 (within 36 bottles so exempt from inspection, but above NT$2,000 so customs duty + 5% business tax are payable)
- ③ Inspection required, tax-free: 40 bottles in total, total price NT$1,800 (over the 36-bottle total so a return or application is needed, but the price is within the tax-free allowance)
- ④ Inspection required, tax payable: 50 bottles in total, total price NT$8,000 (most complex: personal-use exemption application + tax payment)
5 worked calculation examples
Example 1: Cosmetics bought on Taobao, consolidated via the Shenzhen warehouse
Goods: Serum 5 bottles + sunscreen 8 tubes + sheet masks 12 sheets
- Sunscreen = former specific-purpose cosmetic; the personal-use limit of "12 per type, 36 in total" was abolished on 2024-07-01, and the reasonable personal-use quantity principle now applies; this quantity is reasonable ✅
- Serum, sheet masks = general cosmetics (no classification from 2024-07), reasonable personal-use quantity principle applies, and this quantity is reasonable ✅
✅ Reasonable personal use, exempt from inspection. If the dutiable value is < NT$2,000 it is also tax-free
Example 2: A large consolidated shipment of supplements bought on Tmall, via the Shenzhen warehouse
Goods: Brand A glucosamine 12 jars + Brand B fish oil 24 jars + Brand C vitamin D 6 jars
- Brand A glucosamine 12 jars = single-item limit of 12 ✅
- Brand B fish oil 24 jars > single-item limit of 12 ❌ over quota
- Total 12 + 24 + 6 = 42 jars > total limit of 36 ❌ over quota
❌ Not eligible for inspection exemption: Brand B fish oil exceeds the single-item limit of 12 bottles, and the total exceeds 36 bottles. Handling: cut Brand B fish oil to 12 bottles and bring the total within 36 bottles, or apply to the TFDA for import inspection of the excess
Example 3: Supplements bought on Pinduoduo, too many of the same product
Goods: A brand of glucosamine tablets, 50 bottles (same product)
- 50 bottles > single-item limit of 12 ❌; also > total limit of 36 ❌
⚠️ Handling the excess: ① apply to the TFDA for import inspection of the excess (processing time as actually determined by the competent authority) ② return the excess ③ reduce the quantity to what you actually need and declare it truthfully (do not split it into several shipments to get around the limit)
Example 4: Tea bought on Taobao, consolidated via the Shenzhen warehouse
Goods: Tea 1 kg (packaging intact)
- 1 kg ≤ 1 kg (tea quota) ✅
✅ Within the quota and exempt from inspection. Whether it is tax-free depends separately on whether the dutiable value is ≤ NT$2,000 (inspection exemption ≠ tax exemption)
Example 5: 5 pairs of the same Bluetooth earphones bought on JD.com
Goods: A brand of Bluetooth earphones × 5 pairs (same model)
- Has Bluetooth → NCC: up to 2 units per postal shipment can be imported with a signed declaration, and 3–10 units require an import approval certificate ❌ 5 pairs exceed the signed-declaration quantity
- If BSMI inspection applies: items of the same specification and model on one declaration are exempt at US$1,000 or less, and above US$1,000 are limited to 2 units
⚠️ You must apply for an NCC import approval certificate or reduce the quantity to what you actually need, and declare truthfully; importing for sale is a commercial import. There is no rule that "up to a certain number of units is always released".
What if you exceed the quota?
3 ways to handle it:
Option 1: Apply for a "personal-use inspection exemption"
Submit a "personal-use inspection exemption" application to BSMI / TFDA; review time and fees are as actually determined by the competent authority. Suitable when: the goods are genuinely for personal use and you can explain why.
Option 2: Return the excess
Return the excess (the part within the quota can be released); return-related costs are as actually determined by Customs and the carrier. Suitable when: the excess is small and you want most of the goods quickly.
Option 3: Go straight to a commercial import
Requires a registered business + TFDA registration / BSMI certification + a commercial customs declaration. Suitable for: stocking a shop, large and regular imports. See the complete guide to importing stock for your shop.
The line between personal and commercial use
5 indicators Customs weighs together
- Number of units: there is no rule that "up to a certain number of units always counts as personal use"; multiple units of the same product, or quantities clearly beyond personal use, are judged by Customs case by case
- Frequency: more than 6 tax-free releases of the same kind in a half-year (months 1–6 / 7–12) = frequent imports, placed under watch
- Value: price is one of the factors considered, but there is no fixed threshold of "below a certain amount counts as personal use"
- Commercial packaging: original cartons, invoices included, tags attached = signs of commercial intent
- Declared purpose: the actual purpose must be declared truthfully; importing for sale is a commercial import
Legal basis and official sources
The exemption quotas and rules on this page are compiled from the following current laws and official government information; last verified on 2026-05-31:
- Health supplements (tablet/capsule foods) ≤ 12 bottles per type, ≤ 36 bottles in total: under the Ministry of Health and Welfare rules on "food imported for personal use exempt from import inspection applications" (from 104/12/1 (2015-12-01), original packaging only) — Taiwan Food and Drug Administration (TFDA).
- Western medicines (non-prescription) ≤ 12 per type, ≤ 36 in total; Chinese herbal medicines 1 kg per type, ≤ 12 types in total: rules on importing medicines for personal use — Customs Administration, Ministry of Finance × TFDA.
- Cosmetics: from 2024-07-01 they are no longer classified; the former "quantity limits for specific-purpose cosmetics imported for personal use without inspection and registration" were abolished by Ministry of Health and Welfare Announcement No. 1131603792, and no bottle limit can be found in the current cosmetics regulations; goods for personal use may not be supplied, sold or passed on to others, and glass ampoules require a special import application first — Taiwan Food and Drug Administration (TFDA).
- BSMI personal-use exemption for electronics: under the Commodity Inspection Act and the rules on personal-use exemption applications — BSMI.
- NT$2,000 tax exemption, not applicable after more than 6 times in a half-year: under Customs Act Article 49 and the Regulations Governing Customs Clearance of Imported and Exported Postal Parcels — Customs Administration, Ministry of Finance.
Official sources: Taiwan Food and Drug Administration (TFDA), Customs Administration, Ministry of Finance, BSMI; to look up tariff codes and inspection requirements, use the HowBridge 12,000+ tariff lookup tool.
Inspection-exemption quota FAQ
Q1. Is there still a "12-unit" personal-use limit for cosmetics?
No. The former personal-use limit of "12 bottles per type, 36 bottles in total for specific-purpose cosmetics" was abolished by the Ministry of Health and Welfare on 2024-07-01 (Announcement No. 1131603792), and no unit limit can be found in the current cosmetics regulations; however, the goods are still restricted to personal use and may not be supplied, sold, publicly displayed, offered as samples or passed on to others, glass ampoule containers require a special import application to the TFDA first, and customs clearance on entry still follows Customs rules. The limit of "12 bottles per type, 36 bottles in total" for health supplements (tablet/capsule foods) remains in effect.
Q2. How is "same person, same item" determined?
"Same person" = the same recipient (your EZWay account). "Same item" = same brand + same product + same specification. Health supplements are limited to "≤ 12 bottles per type, ≤ 36 bottles in total" per person; you and your wife are different recipients and can each have your own quota. But your EZWay registration details must be genuine (matching your ID card); using someone else's identity is illegal.
Q3. How many times a year can I ship the same kind of goods?
The explicit official rule: if the same taxpayer (for postal parcels, the same recipient) receives more than 6 tax-free releases in a half-year (months 1–6 / 7–12), that counts as "frequent", and from the 7th time the tax exemption no longer applies and the whole shipment is taxed (express consignments under Customs Act Article 49, Paragraph 2 and Ministry of Finance rules; postal parcels under Article 12 of the Regulations Governing Customs Clearance of Imported and Exported Postal Parcels). Advice: small, occasional shipments for personal use are OK; large quantities of the same product will be taxed or must go through commercial channels.
Q4. Can I "switch brands" to get more quota?
Different brands count as different "types", each up to 12 bottles, but all tablet/capsule foods "in total" may not exceed 36 bottles. So 3 brands of fish oil can be at most 12 bottles each (36 bottles in total), not 36 bottles each. Anything over the limit requires an import inspection application to the TFDA; do not split it into several shipments to get around the limit. You are still also subject to the "6 times per half-year" tax-exemption limit and the assessment of commercial intent.
Q5. Is it cheaper to bring goods with me as a traveler?
It depends on the product type. A traveler's carry-on exemption quota differs from consolidated shipping: ① travelers can bring alcohol 1 liter + cigarettes 200 sticks tax-free ② health supplements follow the same rule as consolidated shipping (≤ 12 bottles per type, ≤ 36 bottles in total); the personal-use limit for cosmetics was abolished on 2024-07-01 and no bottle limit can be found under current rules (resale is still prohibited) ③ but travelers have a "baggage weight limit" (usually 23-30kg). Traveler carry-on goods and postal/consolidated shipments are subject to different rules; follow each set separately and do not use one to get around the limits of the other.
Q6. How long does a personal-use inspection exemption application take?
It depends on the product category: ① electronics: apply to BSMI for a personal-use exemption ② cosmetics / health supplements: apply to the TFDA ③ Chinese herbal medicines: follow TFDA rules ④ complete documents can speed things up. Review time, fees and storage charges while you wait are as actually determined by Customs and the competent authorities.
Q7. What is Taiwan's import tax-free allowance?
Imported goods with a dutiable value of NT$2,000 or less are exempt from customs duty, commodity tax and business tax; however, tobacco and alcohol, and agricultural products under tariff quotas, are not eligible for the exemption. (Under Customs Act Article 49 and the Regulations Governing Customs Clearance of Imported and Exported Postal Parcels, Customs Administration, Ministry of Finance)
Q8. How is the NT$2,000 calculated? Does it include shipping?
What counts is the "dutiable value" (CIF value) = goods price + international shipping + insurance, not just the price tag of the goods. When a consolidated shipment combines several items, Customs assesses the combined dutiable value, and if the total exceeds NT$2,000 the whole shipment is taxed (not just the part above the threshold). So include shipping costs when you combine orders for consolidated shipping.
Q9. How is tax charged above NT$2,000? How many tax-free shipments per half-year?
When over: customs duty = dutiable value × the tariff rate for the goods; business tax = (dutiable value + customs duty + commodity tax) × 5%. Number of tax-free shipments: if the same taxpayer (for postal parcels, the same recipient) receives more than 6 tax-free releases in a half-year (months 1–6 / 7–12 of each year), that counts as frequent importing, and from the 7th time the tax exemption no longer applies and the whole shipment is taxed (express consignments under Customs Act Article 49, Paragraph 2 and Ministry of Finance rules; postal parcels under Article 12 of the Regulations Governing Customs Clearance of Imported and Exported Postal Parcels).
Calculate your exemption quota before shipping from mainland China to Taiwan, with HowBridge
Order on Chinese platforms such as Taobao, Tmall, JD.com and Pinduoduo, ship to the Shenzhen warehouse, and consolidate for delivery to Taiwan; exemption quotas and whether you are over them are as actually determined by Customs and the competent authorities. Chinese-language customer service (AI 24 hours, human agents Monday to Friday 09:00–18:00)
Register free to get your warehouse address →