Do 3C/Electronic Products Shipped to Taiwan Incur Tax?
Common 3C items such as phones, laptops, cameras and Bluetooth earphones fall under tariff lines with a Column 1 tariff rate of 0%; shipments with a customs value of NT$2,000 or less per batch are exempt from import duty, commodity tax and business tax. What really matters is certification and quantity: devices with wireless functions fall under the NCC — for personal use by post, up to 2 units per shipment may be imported by self-declaration, with a limit of 10 units per natural person within one year (the person must be aged 18 or older). For electrical products subject to BSMI inspection, IT equipment of the same specification and type worth ≤ US$1,000, or above that amount but not exceeding 5 pieces, is exempt from inspection. Devices imported for personal use may not be resold.
Last updated: 2026-10-11 ｜ Sources: Telecommunications Management Act, Commodity Inspection Act, Regulations Governing Commodity Inspection Exemption, Regulations Governing the Manufacture, Import and Declaration of Telecommunications Controlled Radio-Frequency Devices, MOF eTax Portal, Customs Administration, MOF
How Do I Clear Customs for a Phone Imported via Forwarding? How Many Units Can I Mail for Personal Use Without an Import Approval Certificate?
When phones and other 3C devices with wireless functions are forwarded from China to Taiwan and imported by post for personal use, up to 2 units per shipment may be imported by self-declaration under Article 9 of the Regulations Governing the Manufacture, Import and Declaration of Telecommunications Controlled Radio-Frequency Devices (電信管制射頻器材製造輸入及申報作業管理辦法), without an import approval certificate; 3–10 units require an import approval certificate from the National Communications Commission (NCC) in advance. Each natural person is limited to 10 units within one year and must be aged 18 or older.
- Count the units first: up to 2 units per postal shipment, imported by self-declaration (Article 9, Paragraph 3, Subparagraph 2).
- 3 to 10 units: apply to the NCC for an import approval certificate before shipping (Article 9, Paragraph 2, Subparagraph 2).
- IT equipment such as laptops and tablets: if the total value of items of the same specification and type on one customs declaration is ≤US$1,000, or exceeds US$1,000 but does not exceed 5 pieces, inspection-exemption clearance code CI000000000010 may be entered on the declaration (Customs Administration guidance).
- Calculate taxes: shipments with a customs value of NT$2,000 or less per batch are exempt from import duty, commodity tax and business tax; above that, taxes are levied on the full amount. For express shipments, the carrier pays the taxes first and then collects them from the recipient (MOF eTax Portal).
- Devices imported by self-declaration are “for the applicant’s personal use only and may not be transferred or used for other commercial purposes” (Article 9, Paragraph 2).
For the complete import customs process, see Complete Guide to Taiwan Import Customs Clearance.
What Is the Difference Between NCC and BSMI?
Devices with wireless functions (Bluetooth/WiFi/mobile network) fall under the NCC and are type-approved under Article 66 of the Telecommunications Management Act (電信管理法); if the same product or its included charger is a commodity subject to inspection announced by BSMI, it must also comply with the Commodity Inspection Act (商品檢驗法). Whether inspection is required is determined by the results of BSMI’s search for commodities subject to inspection.
| Certification | What It Covers | Common Applicable Products |
|---|---|---|
| NCC | Wireless communications and radio frequency | Mobile phones, tablets (with mobile networks), Bluetooth earphones/speakers, WiFi routers, smartwatches, and wireless keyboards and mice |
| BSMI | Commodities subject to inspection (electrical safety, etc.) | Laptops, chargers, power supplies, power banks, extension cords, small appliances, etc. (whether an item is regulated is determined by BSMI search results) |
| NCC BSMI | Depends on the item | Phones (wireless → NCC); if the included charger is a BSMI commodity subject to inspection, it must also comply with BSMI requirements |
※ The key questions are: Does it have wireless functions? (NCC), and Is it listed among BSMI commodities subject to inspection? (BSMI). Whether inspection is required is determined by the results of BSMI’s search for commodities subject to inspection. For shipping tips on other 3C categories, see the Complete Guide to Forwarding 3C Products.
How Many Mobile Phones or Bluetooth Devices Can I Ship for Personal Use?
For devices with wireless radio-frequency functions, Article 9 of the Regulations Governing the Manufacture, Import and Declaration of Telecommunications Controlled Radio-Frequency Devices provides that imports by post of up to 2 units per shipment may be made by self-declaration without an import approval certificate (Paragraph 3, Subparagraph 2), while 3–10 units require an import approval certificate from the NCC (Paragraph 2, Subparagraph 2). Each natural person is limited to 10 units within one year and must be aged 18 or older.
Phones, Bluetooth, WiFi and other devices with wireless radio-frequency functions are regulated by the NCC. Article 9 of the Regulations, Paragraph 2, Subparagraph 3 and Paragraph 3, Subparagraph 3, states: “The same natural person or legal person is limited to ten units within one year, and a natural person must be aged eighteen or older.” The quantities for each import method are as follows (all references are to Article 9):
| Import Method | Import by self-declaration (no approval certificate) | Import approval certificate required |
|---|---|---|
| Post/courier (not carried in person) | Up to 2 units per shipment (Paragraph 3, Subparagraph 2) | 3–10 units (Paragraph 2, Subparagraph 2) |
| Carried in person | Up to 5 units per entry (Paragraph 3, Subparagraph 1) | 6–10 units (Paragraph 2, Subparagraph 1) |
When forwarding phones or other wireless devices by post/courier, up to 2 units per shipment may be imported by self-declaration; 3 or more units require an NCC import approval certificate first. Selling phones or other radio-frequency devices online that have not passed NCC type approval violates Article 66, Paragraph 1 of the Telecommunications Management Act and, under Article 81, Paragraph 1, is subject to a warning or a fine of NT$10,000 to NT$200,000, together with an order to make corrections within a set period (this applies to sellers, not to personal use).
How Do Personal-Use Electrical Products Qualify for a BSMI Inspection Exemption?
IT equipment (laptops, tablets, etc.) may clear customs with inspection-exemption clearance code CI000000000010 entered on the declaration if items of the same specification and type on one customs declaration have a total value ≤ US$1,000, or exceed US$1,000 but do not exceed 5 pieces (Customs Administration guidance). For other personal-use items not for sale worth ≤ US$1,000, the importer may also enter an inspection-exemption clearance code, but the code is determined by BSMI’s table of common inspection-exemption clearance codes; personal-use items of other commodities above US$1,000 are limited to 2 pieces and require an application to the Bureau of Standards, Metrology and Inspection. The exemption for items of the same specification and type may be used only once within 6 months.
① Customs Administration guidance: “For IT equipment, where the total value of items of the same specification and type on the same customs declaration is US$1,000 or less, or exceeds US$1,000 and the quantity does not exceed 5 pieces, the importer may enter inspection-exemption clearance code CI000000000010 on the declaration for clearance” (Customs Administration). ② For personal-use items not for sale whose total value for the same specification and type on one customs declaration is US$1,000 or less (Article 5, Paragraph 1, Subparagraph 1), the importer may enter an inspection-exemption clearance code under Article 3, Paragraph 2; the code is determined by BSMI’s table of common inspection-exemption clearance codes. ③ Above US$1,000: IT equipment is still exempt if the quantity does not exceed 5 pieces (Article 5, Paragraph 1, Subparagraph 7); personal-use items of other commodities are limited to 2 pieces (Article 5, Paragraph 1, Subparagraph 1, Item 5-1), and an application must be filed with the Bureau of Standards, Metrology and Inspection under Article 4 — the code cannot simply be entered by the importer. ④ Personal-use items meeting Article 5, Paragraph 1 that enter the territory by postal parcel “shall be exempt from inspection and released directly by Customs” (Article 6). ⑤ For personal-use items of the same specification and type, the exemption may be used only once within 6 months; however, this limit does not apply to a combined application for multiple declarations on the same import date, or to batch imports approved in advance by the Bureau of Standards, Metrology and Inspection as a special case (Article 8). Beyond these conditions, inspection must be carried out as required. The Regulations Governing Commodity Inspection Exemption were last amended on 21 November 2019 (ROC year 108) and took effect on 1 January 2020 (ROC year 109).
Whether laptops, chargers, power supplies and similar products are BSMI commodities subject to inspection is determined by BSMI search results; small quantities for personal use may be exempt under the conditions above. Under Article 17 of the Regulations Governing Commodity Inspection Exemption, exempted commodities “may not enter the domestic market for sale”; resale requires completing inspection as separately required.
What Are the Risks of Grey-Market 3C Products?
Small quantities for personal use that comply with the quantity limits may be imported through a forwarding service, but devices imported in the name of personal use may not be resold; before buying, also check for yourself which Taiwan telecom bands the model supports and the brand’s warranty policy.
Grey-market 3C products without BSMI/NCC certification may be imported through a forwarding service in small quantities for personal use if they comply with the quantity limits, but note the following rules:
- NCC regulations, Article 9, Paragraph 2: radio-frequency devices imported for personal use are “for the applicant’s personal use only and may not be transferred or used for other commercial purposes” (Laws and Regulations Database of the Republic of China (Taiwan))
- Selling commodities subject to inspection that do not meet inspection requirements violates Article 6, Paragraph 4 of the Commodity Inspection Act; if the violation is not corrected by the set deadline, a fine of NT$10,000 to NT$100,000 is imposed under Article 60-2 (this applies to sellers)
- Under Article 17 of the Regulations Governing Commodity Inspection Exemption, exempted commodities “may not enter the domestic market for sale”
- Before buying, check for yourself which Taiwan telecom bands the model supports and the brand’s warranty policy
How Much Import Tax Applies to 3C Products?
The common 3C tariff lines on this page carry a Column 1 tariff rate of 0% (per the Customs Import Tariff of the Customs Administration). Shipments with a customs value ≤ NT$2,000 per batch are exempt from import duty, commodity tax and business tax; above NT$2,000, import taxes and fees are levied on the full amount. For items with 0% duty, this mainly means 5% business tax; the actual amount follows the Customs tax bill.
Under MOF Announcement Tai-Cai-Guan-Zi No. 1061018778 of 7 September 2017 (ROC year 106), express shipments with a customs value of NT$2,000 or less per batch are exempt from import duty, commodity tax and business tax; above that amount, “import taxes and levies shall be levied on the full amount”, with business tax = (customs value + import duty + commodity tax …) × 5%. Example from the MOF eTax Portal: customs value NT$10,200 and import duty NT$673 give business tax of NT$543. Two further limits apply: parcels sent by the same sender to the same recipient on the same day are combined; if the exemption is used more than 6 times within six months, it no longer applies from the 7th time. If you are unsure which tariff line a product falls under, first see How to Look Up an 11-Digit Tariff Classification Code. The rates below are taken from the Customs Import Tariff of the Customs Administration (Column 1) and are also shown on our /tariff pages; the actual tariff line depends on the product:
| Product | Tariff Classification | Tariff Rate | Key Certification Requirements |
|---|---|---|---|
| Smartphone | 8517.13 | 0% | NCC |
| Tablet/Laptop | 8471.30 | 0% | NCC (with wireless connectivity) BSMI (charger) |
| Digital Camera | 8525.89 | 0% | Models with wireless connectivity require NCC |
| Bluetooth Earphones | 8518.30 | 0% | NCC (contains a battery: ships by sea express under our rules) |
| Smartwatch | 8517.62 | 0% | NCC |
| Portable Hard Drive/USB Charger | 8471.70/8504.40 | 0% | Chargers require BSMI |
Common 3C tariff lines carry 0% duty, so whether you pay tax is usually not the key point — certification and quantity are. Rate source: Customs Administration Customs Import Tariff open data (Column 1). Under our own rules (not a legal requirement), 3C products containing lithium or built-in batteries do not ship by air and are sent by sea express instead (see Shipping Power Banks / Lithium Batteries to Taiwan).
Using the Customs Administration, MOF “Customs Import Tariff Data” open dataset (dataset 80871, downloaded 2026-10-11), we counted line by line: 261 of the 899 lines in Chapter 84 and 307 of the 649 lines in Chapter 85 have a Column 1 rate of 0%, about 37% in total (counted by tariff lines, not by trade volume). In other words, common 3C items are at 0%, but not every line in these chapters is; check each 11-digit tariff line individually.
Real-Time 3C Tax Calculator
Enter the product details, and the HowBridge tariff calculator (rate data referenced from the Customs Import Tariff of the Customs Administration) instantly calculates tariffs, business tax and total landed cost; tax rates are subject to Customs Administration announcements, and final tax amounts are subject to Customs assessment.
Frequently Asked Questions About Shipping 3C Products to Taiwan
The common 3C tariff lines on this page carry a Column 1 tariff rate of 0%. Shipments with a customs value ≤ NT$2,000 per batch are exempt from import duty, commodity tax and business tax; above that amount, taxes are levied on the full amount, and for items with 0% duty this mainly means 5% business tax, with the actual amount following the Customs tax bill. Parcels sent by the same sender to the same recipient on the same day are combined, and if the exemption is used more than 6 times within six months, it no longer applies from the 7th time (MOF Announcement Tai-Cai-Guan-Zi No. 1061018778 of 7 September 2017 (ROC year 106)).
The NCC regulates telecommunications controlled radio-frequency devices (phones, Bluetooth, WiFi, smartwatches) under Article 66 of the Telecommunications Management Act; BSMI regulates announced commodities subject to inspection (such as IT equipment and some home appliances and audio-visual products) under the Commodity Inspection Act. 3C products with wireless functions fall under the NCC; if the same product or its included charger is a BSMI commodity subject to inspection, it must also comply with BSMI requirements, and whether inspection is required is determined by BSMI search results.
Yes. Under Article 9 of the Regulations Governing the Manufacture, Import and Declaration of Telecommunications Controlled Radio-Frequency Devices (電信管制射頻器材製造輸入及申報作業管理辦法), each natural person is limited to 10 units within one year and must be aged 18 or older; up to 2 units per postal shipment may be imported by self-declaration without an import approval certificate; 3–10 units require an NCC import approval certificate.
Small quantities for personal use that comply with the quantity limits may be forwarded. Radio-frequency devices imported for personal use are “for the applicant’s personal use only and may not be transferred or used for other commercial purposes”, and exempted commodities also “may not enter the domestic market for sale”. Before buying, check for yourself which Taiwan telecom bands the model supports and the brand’s warranty policy.
IT equipment (laptops, tablets, etc.) of the same specification and type on one customs declaration worth ≤ US$1,000, or above US$1,000 but not exceeding 5 pieces, may be declared under inspection-exemption clearance code CI000000000010 (Customs Administration). For other personal-use items not for sale worth ≤ US$1,000, the importer may enter an inspection-exemption clearance code under Article 3, Paragraph 2 of the Regulations Governing Commodity Inspection Exemption, with the code determined by BSMI’s table of common inspection-exemption clearance codes; personal-use items of other commodities above US$1,000 are limited to 2 pieces and require an application to the Bureau of Standards, Metrology and Inspection under Article 4. The exemption for items of the same specification and type may be used only once within 6 months (Article 8).
Yes. According to the IATA Lithium Battery Guidance Document (2026 edition), lithium batteries are Class 9 miscellaneous dangerous goods, lithium-ion batteries contained in equipment are UN 3481, and cells and batteries must pass UN 38.3 testing; these are international air transport rules. Under our own rules (not a legal requirement), goods containing lithium or built-in batteries (phones, laptops, tablets, Bluetooth earphones, etc.) do not ship by air and are sent by sea express instead. Whether each item can be carried must be confirmed case by case, so before ordering, send the product page and battery specifications to our LINE customer service and declare truthfully that the goods contain batteries. For details on shipping lithium batteries, see Forwarding Rules for Power Banks and Built-In Batteries.
Legal Basis and Official Sources
- Regulations Governing the Manufacture, Import and Declaration of Telecommunications Controlled Radio-Frequency Devices (電信管制射頻器材製造輸入及申報作業管理辦法), Article 9 (personal-use quantities, import by self-declaration, import approval certificate; last amended 3 February 2025, ROC year 114):law.moj.gov.tw
- Telecommunications Management Act (電信管理法), Article 66 (type approval of radio-frequency devices) and Article 81, Paragraph 1 (penalties for selling devices that have not passed type approval):law.moj.gov.tw
- Commodity Inspection Act (商品檢驗法), Article 6 (commodities subject to inspection) and Article 60-2 (penalties for sellers):law.moj.gov.tw
- Regulations Governing Commodity Inspection Exemption (商品免驗辦法), Articles 3, 4, 5, 6, 8 and 17 (inspection-exemption conditions for personal-use items; amended 21 November 2019, ROC year 108, effective 1 January 2020, ROC year 109):law.moj.gov.tw
- MOF eTax Portal, “Overseas Online Shopping” cases (MOF Announcement Tai-Cai-Guan-Zi No. 1061018778 of 7 September 2017 (ROC year 106); full-amount taxation and business tax formula):etax.nat.gov.tw
- Customs Administration, MOF, “When Buying Electrical Goods via Cross-Border E-Commerce, Be Sure to Check Whether They Are Commodities Subject to Inspection” (inspection-exemption clearance code CI000000000010 for IT equipment):web.customs.gov.tw
- Customs Administration, MOF, “Customs Import Tariff Data” open dataset (dataset 80871, Column 1 rates):opendata.customs.gov.tw
- IATA Lithium Battery Guidance Document (2026 edition; Class 9 dangerous goods, UN 3481, UN 38.3):iata.org