Taiwan Customs uses an automated cargo clearance system that automatically assigns each import declaration to one of three channels: C1 (Release Without Examination) — cleared by computer, typically within a few hours; C2 (Document Review) — importer must submit supporting documents for customs review, approximately 1–2 business days; C3 (Physical Inspection) — goods are physically opened and examined against declared descriptions and quantities, approximately 2–5 business days (with sub-types C3M for document review plus inspection, and C3X for inspection without documents). The channel is determined automatically by the customs risk-assessment system; importers cannot select or request a specific channel. Being assigned C2 or C3 generally does not affect the final tax amount — only the release timeline. To expedite clearance: declare item descriptions, quantities, and values accurately; complete EZWay real-name registration; and engage a customs broker with AEO (Authorized Economic Operator) certification. Actual timelines may be extended during public holidays or periods of high inspection volume.
Related data
| Tax items | Rate | Calculation/Remarks |
|---|---|---|
| import duties | According to CCC tariff | Customs value below NT$2,000 is exempted (not applicable if more than 6 times in half a year) |
| Promotional trade service fee | 0.04% | Duty paid value × 0.04% |
| business tax | 5% | (Duty paid value + customs duty + excise tax) × 5% |
| excise tax | Depending on the item | Tobacco, alcohol and specific items are charged separately |
*Data source: Customs Import Tariffs of the Customs Administration of the Ministry of Finance. The website provides 12,000+ CCC tax code inquiries and real-time tax calculations.