Do I need to pay tax when sending 3C/electronic products to Taiwan?

The import tariff on mobile phones, tablets, cameras, laptops, and Bluetooth headsets is mostly 0%, and the amount of tax paid ≤ NT$2,000 is tax-free. The focus is not on taxes, but on certification: NCC for wireless and BSMI for electrical safety.

⚡ One sentence conclusion

The tariff on 3C electronic products is almost 0%, so tax is not a problem.What really needs to be paid attention to is certification and quantity: wireless devices (mobile phones, Bluetooth, WiFi, smart watches) must comply with NCC It stipulates that 10 units per year for personal use and 1 to 2 units by mail are exempted from license; electrical safety (laptops, chargers) must be BSMI, personal use ≤ US$1,000 or ≤ 5 pieces are exempt from inspection. Parallel imports do not have a Taiwan warranty and resale is illegal.

Last updated: 2026-05-31 | Source: Telecommunications Management Law, Commodity Inspection Law, National Communications Commission (NCC), Bureau of Standards and Inspection of the Ministry of Economic Affairs (BSMI), Customs Administration of the Ministry of Finance

NCC vs BSMI: Which 3C requires which certification?

CertificationNo matter whatCommonly applicable products
NCCWireless communication radio frequencyMobile phones, tablets (mobile network), Bluetooth headsets/speakers, WiFi routers, smart watches, wireless keyboards and mice
BSMIElectrical safetyLaptops, chargers, power supplies, mobile power supplies, extension cords, small household appliances
NCC BSMIWant bothMobile phone (wireless → NCC) + attached charger (electrical appliance → BSMI) and other wireless and plug-in devices

※ Key to judgment:Is there wireless(NCC)、Is it plugged in/electrical?(BSMI). For pure wireless Bluetooth gadgets, check out NCC; for plug-in devices, check out BSMI.

Number of NCC wireless devices for personal use

Mobile phones, Bluetooth, WiFi and other devices containing radio frequency are subject to NCC regulations and are for personal useThe cumulative limit is 10 units per person per year(Same brand model):

Import method1~2 parts3 to 10 books
Parcel/express importAttached is a statement of personal use.No need to apply for import licenseMust apply for import approval from NCC
Carry it with youAttached is a statement of personal use (1 to 5 copies)Parts 6 to 10 must be approved by NCC
Reminder:When shipping mobile phones and other wireless devices via consolidated shipping (parcel/express delivery), 1 to 2 units at a time is the easiest (attached catalog and self-use declaration are enough); larger quantities or large quantities of the same model are easily deemed to be for commercial use. Selling Chinese parallel-imported mobile phones online can result in heavy fines.

BSMI electrical appliances for personal use are exempt from inspection

Conditions for exemption from inspection for personal use (information equipment/electrical appliances)

For personal items that are not for sale, the total amount of the same specification and model for the same order is within Under USD 1,000, orOver USD 1,000 but the quantity does not exceed 5 piecesIf you are eligible, you can fill in the customs clearance code for exemption from inspection CI000000000010 Clear customs. If it exceeds, BSMI consent document must be obtained.

Laptops, chargers, power supplies, mobile power supplies, etc. are subject to BSMI inspection. A small amount of personal use is usually exempt from the above inspection; large-scale purchase and resale are considered commercial activities and must complete BSMI inspection.

Risks of parallel import 3C

Parallel imports that do not have BSMI/NCC 3C, personal use, small quantities, and those that meet the quantity requirements can be brought back together, but you must bear the following risks:
  • No Taiwan original factory warranty, inconvenient maintenance
  • Parallel imported mobile phones may not support Taiwan Telecom frequency band (5G/VoLTE)
  • in TaiwanResale is illegal(Selling radio frequency equipment that has not been inspected by NCC and products that have not been inspected by BSMI may be punished)
  • Security and compatibility at your own risk

Import taxes and real cases (mostly 0%)

3C electronic products correspond to CCC Chapters 84 and 85,Tariffs are mostly 0%. Duty-paid value ≤ NT$2,000 is tax-free, and only 5% VAT is payable above that. The following is the actual test of this site's engine:

merchandiseTarifftariff rateCertification focus
Smartphone8517.130%NCC
Tablet/Laptop8471.300%NCC(including wireless)BSMI(charger)
digital camera8525.890%With wireless NCC
Bluetooth headset8518.300%NCC(Including battery specials)
smart watch8517.620%NCC
Mobile hard drive / USB charger8471.70 / 8504.400%charger BSMI

3C has almost 0% customs duty, single item is tax-free for small amounts, and only 5% VAT is levied even if it exceeds NT$2,000. So "should you pay taxes or not" is not the important point.Certification and quantity are. 3Cs containing lithium batteries must be shipped as special shipments (see the power bank page for details).

3C real-time tax calculation

Enter product information, and the system uses the Customs Department's AI tariff engine to instantly calculate customs duties, VAT, and total landed cost.

※ The trial calculation is based on the AI tariff forecast of the Customs Administration, and the actual tariff is subject to customs approval. This tool only calculates taxes and fees and does not mean that the product complies with NCC/BSMI certification regulations.

Frequently Asked Questions about 3C Shipping to Taiwan

Do I need to pay customs duties when sending mobile phones, tablets and cameras to Taiwan?

Most of the tariffs on 3C electronic products are 0%. Duty-paid value ≤ NT$2,000 is tax-free, and only 5% VAT is payable above that. Taxes are usually not the focus, certifications (NCC, BSMI) are.

What is the difference between NCC and BSMI?

NCC is responsible for wireless communication radio frequency (mobile phones, Bluetooth, WiFi, smart watches); BSMI is responsible for electrical safety (laptops, chargers, mobile power supplies, home appliances). Many 3Cs want both.

Is there a quantity limit on the shipment of mobile phones and Bluetooth devices for personal use?

have. Includes wireless devices, cumulatively 10 per person per year. Mailing 1 to 2 copies with a declaration for personal use is exempt from licensing; 3 to 10 copies must be approved by NCC. Excessive quantities of the same model can easily be considered for commercial use.

Can parallel-imported mobile phones without BSMI or NCC be consolidated and shipped?

Small quantities for personal use and those that meet quantity requirements can be shipped together, but there is no Taiwan warranty, Taiwan frequency bands may not be supported, and resale is illegal. Use at your own risk.

How can personal use of 3C products that are subject to BSMI inspection be exempted from inspection?

For non-sale personal supplies, if the same declaration form and specifications are ≤ US$1,000, or > US$1,000 but ≤ 5 pieces, you can fill in the inspection-free customs clearance code CI000000000010.

Are there any special regulations for 3C shipments containing lithium batteries?

Yes. 3C with built-in lithium battery belongs to Category 9 dangerous goods and must be transported by special cargo by air or sea, complying with UN38.3. Most small 3C products can be shipped normally, but please be informed that batteries are included.

Regulatory basis and official sources

  • National Communications Commission (NCC) - Measures for the management of manufacturing, import and declaration of telecommunications controlled radio frequency equipment, and import quantity regulations for self-use:ncc.gov.tw
  • "Regulations on Passengers Carrying Mobile Phones, Tablets or Telecom Radio Frequency Terminal Equipment" from the Taipei Customs Service of the Ministry of Finance and Customs:web.customs.gov.tw
  • Bureau of Standards and Inspection of the Ministry of Economic Affairs (BSMI), Customs Administration of the Ministry of Finance "Cross-border online shopping of electrical appliances" (customs exemption code CI000000000010):web.customs.gov.tw
This page is a reference to help understand the import, certification and taxes of 3C electronic products. The actual tax rules, tax rates, NCC/BSMI certification and self-use quantity determination are subject to the regulations and approvals of the National Communications Commission, the Bureau of Standards and Inspection of the Ministry of Economic Affairs, and the Customs Administration of the Ministry of Finance. Regulations may be adjusted, please refer to the latest announcement.

3C tariff 0%, safe shipping to Taiwan

3C including batteries goes through specialized special cargo channels, and Taiwan's local customs declaration team assists NCC/BSMI with customs clearance, tax reimbursement and actual consumption and invoice issuance. Register to get the shipping warehouse address.

Register for free to get the warehouse address