For B2B commercial imports, use express sea freight at NT$45/kg or standard sea freight at NT$25/kg, with formal customs declaration by an AEO-certified broker who issues an official Import Declaration and a VAT invoice (input tax credit eligible); dutiable value over NT$2,000 incurs import duty + trade promotion fee 0.04% + 5% VAT; value over NT$50,000 requires a general import declaration.
For B2B commercial imports, we recommend express sea freight at NT$45/kg or standard sea freight at NT$25/kg, with formal customs declaration handled by an AEO-certified customs broker who issues an official Import Declaration and a VAT invoice (eligible for input tax credit). For goods with a dutiable value exceeding NT$2,000, import duties apply based on the CCC tariff code, plus a trade promotion service fee of 0.04% (waived if under NT$100) and 5% VAT. Goods with a total value exceeding NT$50,000 must use a formal general import declaration. Bulk purchases frequently trigger Bureau of Standards, Metrology and Inspection (BSMI) commodity inspection requirements and import permit obligations — check the "Import Regulations" column of the CCC tariff code before placing an order. HowBridge Logistics (0523.tw) offers free lookup of 12,000+ CCC tariff codes and commercial sea freight plans.
4-Step Process for B2B Commercial Sea Freight Imports
- Check import regulationsFirst verify whether the CCC "Import Regulations" column requires BSMI inspection or an import permit.
- Choose a commercial shipping laneExpress sea freight NT$45/kg or standard sea freight NT$25/kg.
- Formal declaration and VAT invoiceAEO-certified customs broker files an official Import Declaration and issues a VAT invoice (input tax credit eligible).
- Pay duties and clear customsGoods over NT$50,000 require a general import declaration; customs clearance upon duty payment.
Key data quick check
| Express sea / standard sea freight | NT$45 / NT$25 per kg |
|---|---|
| Customs declaration | Formal Import Declaration + VAT invoice eligible for input tax credit |
| Tax and fees | Trade promotion fee 0.04%, VAT 5% |
| High-value threshold | Over NT$50,000 requires a general import declaration |
| Pre-shipment checks | Check CCC Import Regulations / BSMI requirements |
regulatory basis
Common mistakes and precautions
- Using personal express shipment customs procedures — no VAT invoice eligible for input tax credit.
- Importing in bulk without checking CCC Import Regulations — encountering BSMI inspection or import permit requirements that cause holds.
- Dutiable value over NT$50,000 still filed under simplified declaration — must use a general import declaration instead.
noun definition
- Import Declaration
- The formal customs import document on which a credit-eligible VAT invoice can be issued.
- Commercial express sea freight
- An expedited sea freight rate designed for B2B bulk commercial imports (NT$45/kg).
Authoritative literature citations
The content of this question is quoted from the "Customs Declaration Authoritative Literature Index Database" built by HowBridge (More than 1,163 copiesGovernment regulations, official manuals, judicial interpretations, intensive reading of academic literature), each article is accompanied by links to government/judicial primary sources for verification:
- 官方手冊規範 海運快遞貨物通關作業規定 海運快遞貨物通關作業規定:X1-X4/X6-X8分類、簡易申報、海運快遞專區與業者責任 law-out.mof.gov.tw
- 官方手冊規範 貨物通關自動化報關手冊（上冊／下冊） 貨物通關自動化報關手冊(上/下冊):連線申報+C1免審免驗/C2文件審核/C3貨物查驗的完整作業規範。 web.customs.gov.tw
- 期刊論文 洽簽優質企業相互承認協議與通關效率簡析 想知道台灣與星、以、韓、日、澳簽AEO相互承認協議(MRA)後通關效率到底有沒有變快、用什麼模型量化,就看這篇財稅研究實證論文。 lawdata.com.tw
- 統計年報白皮書 海關業務統計(進出口報單數/貨櫃數/飛機架數/旅客人數) 關務署「海關業務統計」頁,涵蓋進出口報單數、進出口貨櫃數、入出境飛機架數、入出境旅客人數四項通關業務量指標;為通關量能對標來源。 web.customs.gov.tw