A CCC Code (Standard Classification of Commodities of the Republic of China) is the 11-digit classification number assigned by Taiwan Customs to each type of imported goods, used to determine the applicable import duty rate and import regulations. Structure: the first 6 digits are the international HS code (universally recognized); digits 7–8 are Taiwan's tariff subheading (determining the duty rate and import regulations); digits 9–10 are the statistical subheading; and digit 11 is the check digit. The first 8 digits together form the "customs import tariff number," which is the key determinant of the tax rate. To look up a code, use HowBridge Logistics' free search of 12,000+ CCC tariff codes — enter a product name in Chinese and instantly match the complete tariff number and applicable rate. Once you have the code, import taxes = dutiable value × duty rate + trade promotion service fee 0.04% (waived if under NT$100) + commodity tax (for specific items only) + VAT 5%. Express shipments with a dutiable value of NT$2,000 or below are exempt from customs duty and VAT.
Related 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.