China EV Import Rules for Taiwan 2026

• Electric cars, motorcycles and electric bicycles as complete vehicles are often under MW0.
• Import normally requires a project import permit from Taiwan’s International Trade Administration.
• Complete electric motorcycles and bicycles may face duty around 18% to 20%.

If a complete vehicle is split into parts and imported in batches to assemble a complete EV, customs may apply essential-character rules.

• If imported parts can form the essential character of a complete vehicle, customs may classify them under the complete-vehicle tariff code and MW0 rule.
• If deemed prohibited mainland goods, shipment may be returned, confiscated or penalized.
• China-made electric bicycle controllers require project import approval regardless of value or quantity since 2022-08-19.

If the product is only transshipped, relabeled or re-papered while remaining a China-made product, it may constitute origin washing or illegal transshipment.

1. Import volume monitoring for abnormal sources and items.
2. Strict origin review for certificate authenticity.
3. Origin documentation requests including production evidence.
4. Strict penalties, with illegal transshipment fines up to NT$3 million.

High-risk behavior

• Splitting China-made complete EVs into parts and assembling them in Taiwan.
• Declaring parts while they provide the essential character of a complete vehicle.
• Transshipping China-made vehicles through a third country with substituted origin papers.
• Undervaluing or misdeclaring product name, tariff code or value.