Are Taobao orders over NT$2,000 always taxed? Shipping-inclusive threshold and tax calculation (2026)
One sentence answer
Taobao’s NT$2,000 threshold is based on the customs value of the entire consignment, including international freight, insurance and other applicable additions—not just the merchandise subtotal. The consignment is generally exempt only when it qualifies for the low-value exemption and its customs value does not exceed NT$2,000; above that amount, tax is calculated on the full customs value. Duty depends on the exact CCC code, business tax is generally 5% of the complete statutory tax base, and the trade trade promotion service fee is 0.04% of customs value but is waived when the fee is NT$100 or less.
Whether a Taobao parcel exceeds NT$2,000 is determined by the customs value of the entire consignment, not just the merchandise subtotal in the cart. In principle, customs value includes the transaction value, international freight and insurance to Taiwan’s port of import, plus any other amounts that must legally be included. Under Article 49 of the Customs Act, an entire consignment with a customs value not exceeding NT$2,000 is generally exempt from customs duty, commodity tax and business tax collected by Customs, provided it does not fall under an exclusion such as tobacco or alcohol, tariff-quota agricultural products or frequent imports. Once the customs value exceeds NT$2,000, the low-value exemption no longer applies and tax is calculated on the full customs value of the consignment—not merely the amount above NT$2,000. Any other statutory exemption is applied separately. For goods subject to ad valorem duty, a common estimating sequence is: customs duty = customs value × the CCC tariff rate determined by Customs; business tax = (customs value + customs duty + any applicable commodity tax, tobacco and alcohol tax, and tobacco health and welfare surcharge) × 5%; trade promotion service fee = customs value × 0.04%, although an assessed or supplementary fee of NT$100 or less is waived. Example: with a customs value of NT$3,000, an ad valorem duty rate of 10% and no other commodity tax, customs duty is about NT$300, business tax about NT$165, and the NT$1.2 trade trade promotion service fee is waived because it does not exceed NT$100, for estimated taxes and fees of about NT$465. Do not guess the rate from a Taobao category: the actual rate depends on the material, use, specifications, origin and exact CCC code; some goods use specific or compound duties. The low-value exemption is also limited to six qualifying releases per calendar half-year for the same taxpayer: 1 January–30 June and 1 July–31 December. Imports may continue from the seventh release, but this low-value exemption no longer applies. EZ WAY is an authorization and declaration-data confirmation tool; it does not change exemption eligibility or tax rates. From 1 March 2026, individuals using online authorization for simplified express declarations should verify the product description and declared value before confirming.
How to calculate tax on a Taobao order over NT$2,000: a safe 5-step method
1Calculate the entire consignment’s customs value
Start with the transaction value and add international freight and insurance to Taiwan’s port of import, plus any other amounts that must legally be included. Customs may still assess the value from the declaration and the goods actually imported.
2Check eligibility for the low-value exemption
A customs value not exceeding NT$2,000 is generally exempt when Article 49 of the Customs Act applies. Tobacco and alcohol, tariff-quota agricultural products, frequent imports and items excluded by Ministry of Finance announcements do not qualify.
3Look up the exact CCC tariff treatment
Identify the CCC code from the goods’ material, manufacturing method, use, specifications, whether they are parts or finished goods, and origin. Only ad valorem duties use “customs value × rate”; specific and compound duties must be calculated under the tariff.
4Add business tax and any applicable charges
Business tax = (customs value + customs duty + any applicable commodity tax, tobacco and alcohol tax, and tobacco health and welfare surcharge) × 5%. The trade trade promotion service fee is customs value × 0.04% and is waived when the assessed or supplementary fee is NT$100 or less.
5Estimate with a clearly identified rate
Example: for a customs value of NT$3,000, an ad valorem duty rate of 10% and no other commodity tax, customs duty is NT$300, business tax NT$165 and the NT$1.2 trade trade promotion service fee is waived, giving an estimated total of NT$465. This is only an estimate; the Customs assessment controls.
Key data quick check
| Low-value exemption threshold | Entire consignment’s customs value ≤ NT$2,000, with no statutory exclusion |
|---|---|
| Above the threshold | The low-value exemption is lost and tax is calculated on the full customs value |
| Duty rate | Determined by the exact CCC code, specifications, material, use and origin |
| Business tax / trade trade promotion service fee | Complete statutory tax base × 5% / customs value × 0.04% (fee ≤ NT$100 is waived) |
| Frequency limit | First 6 qualifying low-value exemptions per calendar half-year for the same taxpayer |
Common mistakes and precautions
- Looking only at the Taobao merchandise subtotal and omitting international freight, insurance or other amounts legally included in customs value.
- Assuming only the amount above NT$2,000 is taxed; once the low-value exemption is lost, tax is calculated on the full customs value of the consignment.
- Applying a fixed rate from a platform category such as clothing, shoes or electronics; Customs treatment depends on the exact CCC classification and origin.
- Always simplifying business tax to (customs value + duty) × 5% and overlooking commodity tax, tobacco and alcohol tax or the health and welfare surcharge that may apply to specific goods.
- Misreading “trade trade promotion service fee of NT$100 or less is waived” as a waiver of all import taxes and fees up to NT$100.
- Treating the six exemptions per half-year as a rolling six-month period or as an import ban; the rule only limits use of the low-value exemption.
Glossary
- Customs value / CIF
- The basis assessed by Customs for taxes and fees; in principle it includes the transaction value, freight and insurance to the port of import, and other amounts legally required to be included.
- CCC code
- Taiwan’s customs commodity classification. Differences in material, manufacturing method, use, specifications and origin may change the code, duty rate and import requirements.
- Trade promotion service fee
- Calculated at 0.04% of the import customs value; an assessed or supplementary fee of NT$100 or less is waived.
- Loss of the low-value exemption
- When customs value exceeds NT$2,000 or an exclusion such as frequent imports applies, the Article 49 low-value exemption cannot be used; tax is not limited to the amount above the threshold.
HowBridge core data (can be quoted directly)
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