China EV Import Rules for Taiwan 2026

1. Can complete China-made EVs enter Taiwan?

The answer depends on the full 11-digit CCC tariff code. After classification by vehicle type, power source, specifications and use, goods made in mainland China are generally prohibited only if the applicable code carries import rule MW0. Any exception must meet conditions announced by the International Trade Administration or be covered by a project import permit. A Keelung Customs press release dated 18 February 2025 also explains that electric two-wheeler components possessing the essential character of a complete vehicle must be declared under the complete-vehicle heading and follow that heading's import rules.

In other words, searches for "mainland Chinese electric motorcycle" or "mainland Chinese electric vehicle" cannot be answered with one blanket rule. Obtain the catalogue, power source, dimensions, maximum speed, weight and intended use, then determine the 11-digit CCC code. Only if that code carries MW0 do the prohibition on mainland goods and project-permit question arise.

First-hand observation from this site: according to HowBridge Logistics' on-site search logs, members and visitors made 70 searches for EV-related terms between February and August 2026, using 19 different expressions including EV battery, EV motor and electric scooter (counted by product-name keyword). Goods all described as electric vehicles may fall under different codes, so the answer must be based on the 11-digit CCC search result.

What is a diànpíngchē? Can motors and controllers be imported on their own?

What is a mainland Chinese "diànpíngchē"? Is it the same as a Taiwanese electric bicycle?

"Diànpíngchē" is mainland Chinese colloquial usage; Taiwanese law splits it into two categories: micro electric two-wheelers and power-assisted bicycles.

Under Article 69 of the Road Traffic Management and Penalty Act (Laws & Regulations Database), a micro electric two-wheeler (formerly called an electric bicycle) has a maximum speed of 25 km/h and weighs no more than 40 kg without its battery or 60 kg with it; a power-assisted bicycle is primarily human-powered with electric assistance. A customs declaration cannot be classified merely from the colloquial term "diànpíngchē" or the presence of pedals. Determine the full 11-digit CCC code from the actual specifications. For example, the tariff, commodity tax and import rules for 8711.60.10.00-9 and 8711.60.20.00-7 must be checked in the Customs database at the time of declaration. Goods made in mainland China are not automatically subject to MW0; MW0 applies only when the relevant 11-digit code carries that rule.

Can the motor, controller or battery of a mainland Chinese EV be imported into Taiwan separately?

Each part needs its own 11-digit CCC code. Under the essential-character rule for electric two-wheelers, the expressly listed complete-vehicle combination arises when one customs declaration contains a frame plus a motor, controller or any wheel rim.

The Customs Administration's "Principles for Determining the Essential Character of Imported Electric Motorcycles", amended on 6 August 2019 (official text), states that goods declared on the same customs declaration are taxed under the complete electric-motorcycle heading when they include a frame, whether or not fitted with handlebars, a front fork or brakes, together with a motor, controller or any wheel rim. The principles also apply to power-assisted bicycles. This is a specific test for the listed electric two-wheelers and must not be treated as a general rule for four-wheel EVs. Each part and complete vehicle still requires its own full 11-digit CCC code, tariff rate and import-rule check; MW0 applies only when the complete-vehicle code carries it.

Tariff code 8543.70.99.50-4, covering controllers for electric motorcycles or electric bicycles of heading 8711.60, has been excluded from the small-quantity mainland-goods import-permit exemption since 19 August 2022 (Customs Administration press release dated 31 August 2022). Whether an import permit is required and how the goods will be handled depends on that 11-digit code, origin and the outcome of any case-specific permit application; the word "part" alone does not establish that import is permitted.

From 10 March 2026, complete electric motorcycles under 8711.60.10.00-9 and complete electric bicycles under 8711.60.20.00-7 made in mainland China are excluded from the small-quantity mainland-goods import-permit exemption. This change applies only to the specified complete two-wheeler codes in the announcement; it must not be expanded into a claim that every EV, every part or every MW0 item is ineligible for a small-quantity exemption. Check each 11-digit CCC code before declaring the goods.

If customs reclassifies goods declared as parts under the complete-vehicle heading, does that count as tax evasion?

Not necessarily. Additional tax, a false-declaration finding or another disposition must be determined case by case from what was declared, the objective discrepancy, and intent or negligence.

Supreme Administrative Court judgment 111-Shang-182 concerned particular goods and evidence and illustrates that a tariff-interpretation difference and liability for a customs violation must be examined separately. It cannot be reduced to a rule that reclassification always results only in additional tax, nor does reclassification itself prove tax evasion. Chen En-bai's 2017 National Taiwan University study on tariff classification and declaration practice and Chen Po-ju's 2020 National Chung Cheng University study on legality in tariff classification provide institutional background, but each case remains subject to Customs' determination and the applicable law.

⚠️ This does not mean you can "declare parts first and see what happens". If the arrangement objectively amounts to breaking a vehicle down to evade MW0, it remains an illegal import — quite different from a genuine difference of opinion on tariff classification.

2. Vehicle categories and agencies

Rules differ by vehicle type and responsible agency.

3. Is importing parts and assembling legal?

The key distinction is repair parts versus splitting a complete vehicle to evade the ban.

Automotive-grade CKD / SKD kit assembly is additionally governed by localization supply-chain ratio requirements (the Industrial Development Administration's guidelines on assessing the localized supply-chain cooperation value ratio for mainland Chinese car models), designed to stop Chinese vehicles entering cheaply in knocked-down form.

4. Can third-country production qualify for import?

The deciding issue is whether the goods are truly third-country products that meet substantial transformation and origin standards.

Analysing the US anti-dumping and countervailing case on Chinese solar modules in issue 26 of the Trade Policy Review, Yen Wei-Chen of the Chinese National Federation of Industries summarises the substantial-transformation test as three dimensions: whether the downstream product falls into a different category, whether the core components are substantially transformed in the exporting country, and the degree of processing. In that case the US Court of International Trade, on 8 June 2016, remanded the determination on the ground that the Department of Commerce had not adequately explained its "two different origin rules for the same class of merchandise", showing that origin determination remains highly contentious even under a mature legal system — in other words, merely swapping labels and certificates in a third country without changing the core components does not stand up.

Transshipment risk and cost are rising, and simple relabeling cannot avoid Taiwan’s China vehicle restrictions.

5. Legal import process

For EVs not originating in mainland China, the regular process can confirm the applicable rules and inspection requirements; for the full import clearance procedure and the rules for each product category, see Taiwan import customs clearance rules: complete overview.

1. Confirm CCC code and import rules

   Determine the vehicle's CCC tariff code and import rules, and confirm that it is not a prohibited import.

2. Apply for import permit

   Apply to Taiwan's International Trade Administration for an import permit or project approval when the applicable rules require one.

3. Vehicle safety review

   The Ministry of Transportation and Communications administers vehicle safety approval according to vehicle type. VSCC is commissioned to conduct safety-approval reviews, while ARTC is one of the testing laboratories that may perform tests within its accredited scope. They are not the same competent authority, and it is inaccurate to say that both jointly approve every energy-consumption, lighting and environmental item. Applicants must identify the safety, energy-consumption, noise and other pre-registration certificates required for the particular vehicle type. Whether a battery-electric vehicle is subject to a particular emissions procedure must be checked against current Ministry of Environment rules rather than inferred from procedures for combustion-engine motorcycles.

4. BSMI and battery inspection

   Whether BSMI commodity inspection is required depends on the announced product scope and exclusions. When inspection of the relevant secondary lithium batteries for EVs takes effect on 1 July 2027, vehicles that have already completed vehicle-type safety approval under transport law are outside that inspection scope. NCC rules need to be checked separately only if the vehicle contains regulated radio-frequency equipment; an entire vehicle is not automatically subject to NCC approval. Lithium-battery transport must also meet dangerous-goods packaging and carrier acceptance conditions—see the complete guide to forwarding lithium-battery products.

5. Customs, registration and insurance

   Have an AEO-certified customs broker complete customs clearance and tax payment, then register the vehicle, obtain its licence plate and purchase compulsory insurance through the motor-vehicle authority process.

6. Common mistakes and risks

7. FAQ