Customs value is the shared tax base used to calculate import duty, trade promotion service fee, and business tax. Taiwan's Customs Act uses the transaction value (CIF basis) as the primary standard: Customs Value = Actual Price Paid for Goods (Cost) + Insurance + Freight to the port of entry in Taiwan. In other words, customs value is not just the product price alone — international freight and insurance must also be included. This is the most common reason importers underestimate their tax liability. When goods are priced in foreign currency, Customs converts the amount to NTD using the exchange rate in effect on the declaration date, which is announced every 10 days and often differs from the rate at the time of purchase. Once the customs value is determined: express shipments with a customs value of ≤ NT$2,000 are exempt from import duty and business tax; above that threshold, Import Duty = Customs Value × Tariff Rate (per CCC tariff code), plus Trade Promotion Service Fee of 0.04% (waived if under NT$100) and Business Tax of 5%.
相關權威數據
| 稅費項目 | 費率 | 計算 / 備註 |
|---|---|---|
| 進口關稅 | 依 CCC 稅則 | 完稅價格 NT$2,000 以下免徵（半年逾 6 次得不適用） |
| 推廣貿易服務費 | 0.04% | 完稅價 × 0.04% |
| 營業稅 | 5% | （完稅價 ＋ 關稅 ＋ 貨物稅）× 5% |
| 貨物稅 | 視品項 | 菸酒、特定品項另計 |
＊資料來源：財政部關務署 海關進口稅則。站上提供 12,000+ CCC 稅則查詢與即時稅費試算。