Import taxes for Taobao shipments to Taiwan are based on the "dutiable value" (goods price + international shipping + insurance). Dutiable value ≤ NT$2,000: no import duty or business tax. Above that: import duty (CCC tariff rate, 0–30%) + business tax 5% + trade promotion fee 0.04%. More than 6 duty-free releases in 6 months: the 7th shipment loses the exemption.
Import taxes for Taobao shipments to Taiwan are based on the "dutiable value" (goods price + international shipping + insurance). If the dutiable value is NT$2,000 or below, no import duty or business tax applies. Above that threshold, three charges apply: import duty (based on the CCC tariff code — roughly 5% for household goods, 0% for electronics, 7.5% for clothing, 10–30% for food) + business tax (VAT) at 5% + trade promotion service fee at 0.04% (waived if the fee is under NT$100). Formula: Import duty = dutiable value × duty rate; Business tax = (dutiable value + import duty) × 5%. Important: the "six times in six months" rule — if the same consignee has already had six duty-free releases in the past six months, the seventh shipment and beyond will no longer qualify for the exemption and will be taxed in full. If you're unsure of the duty rate for a specific item, use HowBridge Logistics' tariff search tool (12,000+ CCC codes) to get an instant estimate by entering the product name.
How to Calculate Taobao Import Tax to Taiwan
- Calculate the Dutiable ValueDutiable value = goods price + international shipping fee + insurance premium.
- Check for Duty ExemptionIf dutiable value ≤ NT$2,000, no import duty or business tax is levied.
- Calculate Import DutyImport duty = dutiable value × duty rate (based on CCC tariff code: ~5% for household goods, 0% for electronics, 7.5% for clothing, 10–30% for food).
- Calculate Business Tax and Trade Promotion FeeBusiness tax = (dutiable value + import duty) × 5%; trade promotion service fee = 0.04% (waived if under NT$100).
Key data quick check
| Duty-free threshold | Dutiable value ≤ NT$2,000 |
|---|---|
| Import duty rate | 0–30% based on CCC tariff code |
| Business tax (VAT) | 5% (tax base = dutiable value + import duty) |
| Trade promotion service fee | 0.04% (waived if under NT$100) |
| Frequency limit | More than 6 duty-free releases in 6 months may lose exemption |
regulatory basis
- Customs Act Article 49 (Duty Exemption — Laws & Regulations Database of the ROC)
- Taiwan Customs (Ministry of Finance) — Taxes and Fees Payable on Imported Goods
Common mistakes and precautions
- Assuming "Taobao price under NT$2,000" means duty-free — the tax base is the dutiable value including shipping and insurance, not just the item price.
- Forgetting that the business tax base includes the import duty, or omitting the trade promotion service fee.
- Exceeding 6 duty-free releases in 6 months — the 7th shipment is taxed in full.
noun definition
- Dutiable Value
- The basis for calculating import duty and business tax = goods price + international shipping fee + insurance premium.
- Trade Promotion Service Fee
- A fee levied at 0.04% of the dutiable value; waived when the calculated amount is under NT$100.
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
- 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
- 官方手冊規範 海關代徵營業稅稽徵作業手冊 財政部『海關代徵營業稅稽徵作業手冊』:進口營業稅5%計算公式、完稅價格組成、免稅、退補稅與滯納金全規則 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