What is a duty free allowance? Taiwan NT$2,000 6-times rule
What is the answer? Start with the conclusion
Taiwan exempts imported express parcels with a customs value of NT$2,000 or below from import duty, VAT and commodity tax; but if the same taxpayer is granted duty-free release more than 6 times in a half-year, customs may withhold it. Customs value = goods price + shipping + insurance, and consolidation combines items.
Does the NT$2,000 threshold include freight?
Taiwan exempts imported express parcels with a customs value of NT$2,000 or below from import duty, VAT and commodity tax; but if the same taxpayer is granted duty-free release more than 6 times in a half-year, customs may withhold it. Customs value = goods price + shipping + insurance, and consolidation combines items.
| Duty-free threshold | Customs value ≤ NT$2,000 |
|---|---|
| Low-value taxable | NT$2,001 – 50,000 |
| High-value threshold | Over NT$50,000 (general import declaration) |
| Frequency limit | More than 6 times per half-year may be disqualified |
| Customs value components | Goods price + shipping + insurance |
| Example (duty-free) | Goods NT$1,500 + shipping NT$300 = customs value NT$1,800 ≤ 2,000, duty-free |
| Example (over threshold) | Goods NT$1,800 + shipping NT$300 = customs value NT$2,100 > 2,000, fully taxed (not just the excess) |
| Advertising samples | NT$12,000 |
| Official guidance dates | 2024 / 2025 |
| Taxable tier | NT$2,001–50,000 |
| Calculation examples | NT$1,500 / NT$1,800 / NT$2,100 |
Sources: 財政部公告－關稅法第 49 條第 2 項免稅限額 · 空運快遞貨物通關辦法（2026-02-23 修正） · 臺北關－購價未逾 2,000 元仍可能課稅 · 基隆關－海運快遞跨境網購須知 · 國家圖書館博碩士論文－吳姍孺，跨境電子商務交易營業稅稽徵實務與問題之研究（2023） · 國家圖書館博碩士論文－蔡欣穎，代購稅捐課徵之研究（2026）
How to tell whether an import parcel is duty-free
1Calculate the customs value
Customs value = goods price + shipping + insurance; consolidation combines items into a single customs value.
2Match the three tiers
≤ NT$2,000 low-value duty-free; NT$2,001–50,000 low-value taxable; over NT$50,000 must use a general import declaration.
3Check the frequency
Check the recipient’s duty-free releases this half-year; more than 6 is frequent and may be disqualified.
4Plan batches
Before consolidation, estimate tax using the customs value of the whole consignment and check exemptions already used in the current half-year. Do not split one consignment or use false recipient data.
Glossary
- Customs value
- The value of imported goods assessed by customs, based on the transaction price plus shipping and insurance, used as the base for duty and VAT.
- Low-value duty-free
- The clearance tier for express goods with a customs value of NT$2,000 or below, exempt from import duty and VAT.
Frequently asked questions
Does the NT$2,000 threshold include freight?
regulatory basis
Air Express Consignment Clearance Regulations, Art. 11 (Laws & Regulations Database of the ROC) · Taiwan Customs (MOF) — Duties payable on imported goods · 財政部公告－關稅法第 49 條第 2 項免稅限額 · 空運快遞貨物通關辦法（2026-02-23 修正） · 臺北關－購價未逾 2,000 元仍可能課稅 · 基隆關－海運快遞跨境網購須知 · 國家圖書館博碩士論文－吳姍孺，跨境電子商務交易營業稅稽徵實務與問題之研究（2023） · 國家圖書館博碩士論文－蔡欣穎，代購稅捐課徵之研究（2026）
Related questions
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