Taiwan import taxes are calculated by adding several components in sequence — there is no single flat rate. ① Customs Value (CIF) = Goods Price + International Freight + Insurance; Customs converts the amount to NTD using the exchange rate in effect on the declaration date (announced every 10 days). ② Look up the CCC tariff code to determine the applicable tariff rate (most consumer goods range from 0–30%, depending on product category). ③ Import Duty = Customs Value × Tariff Rate. ④ Trade Promotion Service Fee = Customs Value × 0.04% (waived if the amount is under NT$100). ⑤ Commodity Tax applies only to seven categories — rubber tyres, cement, beverages, flat glass, oil and gas, electrical appliances and vehicles — and most general online purchases are exempt; tobacco and alcohol are not subject to Commodity Tax but to the Tobacco and Alcohol Tax, with an additional Health and Welfare Surcharge on tobacco products. ⑥ Business Tax (VAT) = (Customs Value + Import Duty + Commodity Tax) × 5%. Duty-free threshold: express shipments with a customs value of NT$2,000 or below are exempt from import duty and business tax. Once the threshold is exceeded, the full value is subject to the applicable tax rates — there is no partial exemption on the amount above NT$2,000.
Relevant authoritative 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.
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 進口應稅貨物完稅價格之計算標準(貨物稅完稅價格應否加計進口稅之原則) 想查「進口應稅貨物的貨物稅完稅價格要不要加計進口稅、免稅貨怎麼加」就看這份 law-out.mof.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
- 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
- 碩博士論文 論進口貨物完稅價格之認定及判斷－以我國現行估價制度與WTO關稅估價協定為例 系統性比較我國估價制度與WTO估價協定,分析11件進口完稅價格核估爭議實務判決,並建議將關務協談制度法制化;直接涵蓋驗估核估爭議,實務參考度高。 www.airitilibrary.com