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.
Taiwan’s NT$2,000 duty-free allowance: imported express parcels with a customs value of NT$2,000 or below are exempt from import duty and VAT (a simplified declaration is still required, only the tax is waived). How customs value is calculated: customs value = goods price + shipping + insurance (CIF); the allowance is based on customs value, not the item’s listed price. Will a consolidated box over NT$2,000 be taxed? Yes — consolidation combines items into a single customs value, and once it exceeds NT$2,000 the full amount is taxed, not just the excess. Under Article 11 of the Air Express Consignment Clearance Regulations there are three tiers: customs value ≤ NT$2,000 is low-value duty-free; NT$2,001–50,000 is low-value taxable; over NT$50,000 must use a general import declaration. The half-year 6-times rule: if the same recipient is granted duty-free release more than 6 times within a half-year period, customs may withhold the exemption; a half-year period means January–June and July–December. HowBridge recommends planning consolidation batches and recipients by value.
How to tell whether an import parcel is duty-free
- Calculate the customs valueCustoms value = goods price + shipping + insurance; consolidation combines items into a single customs value.
- Match 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.
- Check the frequencyCheck the recipient’s duty-free releases this half-year; more than 6 is frequent and may be disqualified.
- Plan batchesNear the threshold, split batches or recipients, or use the duty estimator before ordering.
Key data quick check
| 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) |
regulatory basis
- Air Express Consignment Clearance Regulations, Art. 11 (Laws & Regulations Database of the ROC)
- Taiwan Customs (MOF) — Duties payable on imported goods
Common mistakes and precautions
- Assuming "goods under NT$2,000" = duty-free; the tax base is the customs value incl. shipping and insurance, which often exceeds it.
- Consolidation combines items into one box, easily pushing the customs value past NT$2,000.
- Frequent ordering — more than 6 duty-free releases in a half-year and customs withdraws the exemption.
noun definition
- 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.
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:
- 政府公告函釋 海外網購雖容易 頻繁進口要留意(半年6次免稅次數宣導) 想查「半年6次免稅次數怎麼算、何時歸零、超過怎麼辦、去哪查剩幾次」就看這份財政部宣導稿。 www.mof.gov.tw
- 法規命令 郵包物品進出口通關辦法 想查『郵寄小包2000元免稅、半年免稅6次上限、5000美元須報關』的法源就看這份郵包通關辦法。 law.moj.gov.tw
- 官方手冊規範 進口快遞貨物簡易申報應注意及配合事項 臺北關官方:進口快遞貨物簡易申報X1/X2/X3/X4分類、預繳保證金線上扣繳與不適用簡易申報九種情形 web.customs.gov.tw
- 政府研究報告 跨境電商課稅及制定專法之探討 立法院法制局「跨境電商課稅及制定專法之探討」(R00971,2020年5月),檢討境外電商營業稅稅籍登記、稅源掌握困難與是否立電商專法。 www.ly.gov.tw
- 期刊論文 國貿心法 進出口通關實務與進口稅費計算(三)計算篇 貿易雜誌408期「國貿心法」計算篇:進口稅費完整公式與電冰箱/葡萄酒/香菸三實例逐項試算。 www.ieatpe.org.tw
- 統計年報白皮書 海關徵收稅費統計(關稅/營業稅/貨物稅海關代徵徵收情形) 關務署官方稅費徵收統計:關稅+海關代徵營業稅/貨物稅,及菸酒稅、健康福利捐、推貿費等。 web.customs.gov.tw