Consolidation, Proxy-buy & Customs FAQ

⚡ The Three Most Common Pitfalls

① No EZ WAY confirmation, no entry for your goods. Since March 2026, "Advance Confirmation of Declaration Authorization" has been fully implemented: if you do not complete the "Declaration Matches" confirmation in the app before your goods arrive in Taiwan, the customs declaration cannot be completed. ② Mailing meat from a disease-affected area is not just a fine. Article 34 of the Statute for Prevention and Control of Infectious Animal Diseases expressly provides that quarantine-required items may not be imported by mail; importing prohibited quarantine-required items without authorization carries a maximum penalty of up to 7 years imprisonment, together with a fine of up to NT$3 million. ③ If you receive a defective item or are defrauded, the duty can be refunded — but strict deadlines apply (1 month for compensation or replacement; 6 months for fraud).

Basic FAQs (consolidation · shipping fees · customs declaration · prohibited items · accounts)

Consolidation
What is consolidation? How is it different from direct shipping?

Consolidation (cargo forwarding) means sending multiple parcels to a China warehouse first, packing them together, then shipping to Taiwan. Compared with shipping each item directly, consolidation greatly reduces shipping costs — ideal for multiple purchases on Taobao, Tmall, Pinduoduo, etc. HowBridge Logistics provides a Shenzhen warehouse address for easy consolidation.

How long does consolidation take? What's the difference between air and sea?

Air express: about 3-5 business days from the warehouse to Taiwan, ideal for urgent small items.
Sea express: about 7-14 business days, cheaper, ideal for large or heavy goods (e.g. furniture, appliances). Actual times depend on logistics and customs.

How do I track my consolidated parcel?

After logging in to HowBridge Logistics, enter your tracking number on the home page for real-time status. You can also view all parcel updates in the "Member Center" — from warehouse-in, packing, dispatch to clearance and delivery.

Are there weight or size limits for consolidation?

For air express, we recommend each item under 30 kg with no single side over 150 cm. Sea shipping accepts larger, heavier cargo. For special oversized needs (e.g. furniture), please contact customer service to arrange.

Can I combine parcels from different sellers?

Yes — this is consolidation's biggest advantage. You can buy from different platforms like Taobao, Tmall, Pinduoduo, and 1688, send everything to HowBridge Logistics' Shenzhen warehouse address, and we'll combine and pack them together to save you a lot on shipping.

Shipping & Fees
How is shipping calculated? What is volumetric weight?

Sea and sea-express shipping is charged by the greater of "actual weight" and "volumetric weight" (air and air-express are charged by actual weight only). Volumetric weight formula: sea L(cm) × W(cm) × H(cm) ÷ 28317 = cubic feet (cai), sea-express ÷ 10000 = kg. For example, a 40×30×20cm box by sea-express has a volumetric weight of 2.4 kg; if the actual weight is only 2 kg, it is charged as 2.4 kg. For detailed rates, see the pricing plans page.

How much are air and sea shipping?

Air express: NT$50-80/kg for general goods, NT$80-120/kg for special items. Sea express: NT$25/kg or NT$300/cuft. The heavier the shipment, the better the rate. For the latest rates, see pricing plans.

Are there other value-added service fees?

HowBridge Logistics offers several value-added services: unboxing inspection NT$30/item, photo confirmation NT$20/item, declared-value insurance at 3% of value. Consolidate & pack is free. All fees are transparent with no hidden charges.

Customs & Duty
Do imported parcels need duty? What's the duty-free allowance?

Taiwan's personal import duty-free allowance is NT$2,000 (including goods value and shipping). Above this, you pay import duty (rates vary by category, generally 5%-30%) plus 5% business tax. HowBridge Logistics offers a free tariff lookup tool to check the rate for your goods.

What is EZWay? Is it mandatory?

EZWay is the "real-name verification" app from Taiwan's Customs Administration (MOF). Since 2020, all express-import recipients must complete EZWay real-name verification, or parcels cannot clear customs. Download the app and register with your phone number and ID. When a parcel is declared, you get a notification in the app — tap "Confirm Declaration" to complete it.

What if I forget my EZWay password?

Open the EZWay app, tap "Forgot Password" on the login page, enter your registered phone number, and the system sends a verification code to reset it. If your phone number has changed, bring your ID to customs to update it.

How long does EZWay review take?

First-time EZWay real-name verification is usually reviewed within 1-3 business days. After approval, each subsequent "Confirm Declaration" notification is instant — tap confirm and the parcel is released. If not approved after 3 days, contact EZWay support at (02)2550-5500 ext. 2976.

What do C1, C2, C3 customs channels mean?

C1 No review/inspection: auto-released, clears in hours. Most low-value parcels.
C2 Document review: documents checked but not opened, about 1-2 business days.
C3 Review & inspection: documents checked and physically opened, about 2-5 business days. High-value or sensitive goods usually go to C3.

Which items can't be shipped to Taiwan?

Items banned from import into Taiwan include: dangerous goods (flammable/explosive), drugs and controlled medicines, firearms and weapons, live animals/plants, counterfeits, pornography, and unapproved food/drugs (including excess supplements). Some lithium-battery products are restricted by air — sea shipping is recommended. For the full prohibited list, see the Taiwan customs guide.

How is duty calculated? Is there a tool?

Import duty = customs value × duty rate; business tax = (customs value + duty) × 5%. Customs value = goods price + international shipping + insurance. HowBridge Logistics offers a free tariff code lookup system — enter a product name to find its rate and estimate your tax cost.

Prohibited Items & Quarantine
Can lard be shipped from China to Taiwan? Does the 6kg self-use exemption apply?

No. Mainland China is currently an African Swine Fever (ASF) zone, so all pork products (including lard, lard-containing pastries, jerky, hotpot soup bases, sausages and cured meats) are banned from entering Taiwan by post, courier, sea, or air — and from being carried by travelers.

Many mistakenly think the "6kg self-use, under USD 1,000 exemption from TFDA import inspection" lets them bypass this — but the 6kg exemption is a TFDA checkpoint, while the APHIA African Swine Fever ban is a separate checkpoint that takes priority. Even under 6kg, even "refined lard", even claimed as self-use, lard sent from China will be intercepted and destroyed.

Penalties (effective 2022/5/20): NT$200,000 for the first offense, NT$1,000,000 from the second. Never place it in a consolidated parcel; if found, HowBridge Logistics' warehouse will return or destroy it, with costs borne by the sender.

Can lard from other countries be mailed/consolidated to Taiwan?

Judged at two checkpoints:

  • Checkpoint 1 (APHIA / ASF): pork products from countries with ASF in the past three years — Hong Kong, Vietnam, Thailand, Indonesia, Philippines, Korea, Russia, Germany, Italy, Poland, etc. — are all banned, same as China.
  • Checkpoint 2 (TFDA): refined lard from non-ASF countries (e.g. Japan, USA, Canada, New Zealand, Australia, UK) that passes APHIA may, under the "self-use food import-inspection exemption", be exempt if the total is under 6 kg and USD 1,000 (combined total, not per item).

The latest ASF country list follows the Ministry of Agriculture APHIA "African Swine Fever Information Zone" (asf.aphia.gov.tw). If unsure, contact customer service before consolidating.

Besides pork, which foods/animal-plant products are banned from China consolidation?

From mainland China, the following animal/plant products are banned regardless of weight or self-use:

  • All livestock/poultry meat (pork, beef, lamb, chicken, duck, goose) and products (lard, sausages, cured meats, jerky, meat floss, canned meat, meat soup bases, meat-filled pastries)
  • Fresh fruits and vegetables, seeds, seedlings, live animals and plants
  • Unapproved Chinese herbal medicines (some)

TFDA also sets quantity limits (applying even from non-ASF countries): rice, peanuts, garlic, dried daylily, dried mushrooms, tea — 1 kg each; scallops, dried abalone, bird's nest, shark fin from China — 1.2 kg each; tablet/capsule foods — 12 bottles per type, 36 total. Other sensitive items (health foods, cosmetics, medical devices, drugs) have their own rules — consult customer service before consolidating.

Proxy-Buying
Which platforms does HowBridge Logistics' proxy-buy service support?

We support legal consolidation + AEO customs service for major China e-commerce platforms like Taobao, Tmall, Pinduoduo, and 1688 (Alibaba wholesale). Customers pay with their own Alipay / China bank card; goods sent to HowBridge Logistics' Shenzhen warehouse are then consolidated, declared, and delivered in Taiwan by us. ⚠️ We do not provide cross-border payment/remittance services (per Banking Act Article 29).

How are proxy-buy fees calculated?

⚠️ HowBridge Logistics does not provide cross-border proxy-payment services (per Banking Act §29, non-banks may not conduct remittance business). Customers pay for goods themselves; we only charge: (1) consolidation fee (by weight/volume), (2) AEO customs fee, (3) international shipping. RMB payment options for reference: Taiwan-permit verified Alipay / Wise / E.Sun Bank RMB account / CTBC cross-border transfer.

Can Pinduoduo goods be consolidated to Taiwan?

Yes. Pinduoduo goods can be sent directly to HowBridge Logistics' Shenzhen warehouse address, and we pack and forward them to Taiwan. The process is the same as Taobao consolidation: just enter our warehouse address when ordering on Pinduoduo. Please pay yourself via Taiwan-permit verified Alipay or Wise cross-border transfer (⚠️ HowBridge Logistics does not provide cross-border payment).

Account & Support
How do I register a HowBridge Logistics account?

Click the "Sign up" button at the top-right of the site and fill in basic details like name, mobile, and email. You can also log in quickly with Google, LINE, or Facebook. After registering, you get a warehouse address and can start using consolidation.

What if I forget my password?

On the login page, click "Forgot Password" and enter your registered email; the system sends a password-reset link valid for 60 minutes. If you do not receive it, check your spam folder or contact customer service.

What are HowBridge Logistics' support hours?

We offer 24/7 online support. Chat with us instantly via the widget at the bottom-right of the site, email howyunqisoftware@gmail.com, or call +886-918388560.

What if a parcel is lost or damaged?

If a parcel is lost or damaged in transit, contact customer service within 3 days of delivery to file a claim, providing parcel photos as proof. With declared-value insurance (3% of value), you get full compensation; without it, compensation is 3× the shipping fee. We strongly recommend insurance for high-value goods.

How the C1 / C2 / C3 Clearance Mode Is Decided

Many people assume the clearance mode is a matter of "luck," but it in fact has an explicit legal basis. Under Article 13 of the Regulations Governing the Implementation of Cargo Clearance Automation (issued pursuant to Article 10, Paragraph 3 of the Customs Act), the clearance system assigns every import declaration to one of three modes:

C1 Release without document review or inspection

The system releases the goods automatically: no paper documents need to be submitted and the goods are not inspected. Most low-value consolidated parcels fall into this category and can be released within a few hours.

C2 Document review

Paper documents (invoice, packing list, import permit, etc.) must be submitted for Customs to review. If the documents are in order, the goods are released; the shipment itself is not opened.

C3 Goods inspection

In addition to reviewing the documents, Customs physically inspects the goods (by opening the package or by scanning equipment). If the declaration matches the actual goods, they are released.

⏰ There is a deadline for submitting documents

Article 14 of the same Regulations requires that, in C2/C3 cases, the documents be submitted or the inspection applied for before the end of office hours on the following day. Missing the deadline delays release and may incur a late-declaration fee.

💡 Other useful provisions: duty may be paid in four ways — online direct debit, release-before-payment, remittance, or cash (Article 15); declaration-related records must be kept for 5 years (Article 17). Declarations for consolidated parcels are filed by the customs broker, so ordinary members do not have to do anything themselves — but knowing the rules helps you work out "why my parcel is stuck."

Customs Inspection in Practice: When Will Your Box Be Opened

The inspection rules are set out in the Regulations Governing the Inspection of Import and Export Goods (issued pursuant to Article 23, Paragraph 2 of the Customs Act). The key points are:

① Inspection is conducted by sampling as a rule

Customs does not open every package. Under Articles 2 to 4, inspection is conducted by sampling as a rule, with full inspection only where necessary; it may be done manually or with scanning equipment (X-ray and the like).

② The declarant must attend the inspection

Under Article 5, an inspection must be carried out with the declarant in attendance (except in cases such as equipment scanning or shipside release). For consolidated parcels the customs broker attends on your behalf, so members do not need to be present.

③ Once a false declaration is found, sampling stops

Under Article 13, if a manual inspection uncovers a false declaration, full inspection becomes the rule. In other words, one bad item can get the entire shipment opened.

④ Destructive inspection (rare, but real)

Under Article 13-1, where there is a tip-off, an anomaly in the equipment scan, or a reaction from a drug-detection dog, a destructive inspection may be carried out once approved. If the inspection shows the declaration matches, the owner of the goods may claim compensation.

⑤ Some goods are exempt from inspection to begin with

Under Articles 17 and 18, articles for the use of the President and the Vice President and articles belonging to diplomatic personnel shall be exempt from inspection; bulk cargo, articles of military, government and public enterprise agencies, small postal packets sent as private gifts, coffins and ashes and the like are placed on the list of goods that may be exempted from inspection.

⑥ There is a time limit for requesting a "joint inspection"

Under Article 26, a joint inspection in a manual-inspection case must be applied for within 10 days of the declaration (within 3 days for express consignments). Because consolidated parcels travel through the express channel, that window is especially short.

📦 Customs may take samples of the goods where required for tariff classification, valuation, or duty refund purposes, but under Article 34 the quantity is limited to what is needed for examination.

EZ WAY Real-Name Verification and the 2026 Advance Confirmation of Declaration Authorization Rule

EZ WAY is the real-name verification mechanism for express-consignment consignees operated by the Customs Administration, Ministry of Finance. Its legal basis is Article 17, Paragraph 3 of the Regulations Governing Customs Clearance of Air Express Consignments. The system was designed to replace the paper letter of authorization, which protects personal data poorly and slows clearance down. Customs relaxed the rules in 2018 to allow online real-name verification through the app in place of a paper authorization, and since May 16, 2020 the clearance system has verified the declaration authorization documents.

🔴 From March 2026: "Advance Confirmation of Declaration Authorization" fully implemented

According to the Customs Administration and the express carriers, Advance Confirmation of Declaration Authorization has been fully implemented since March 2026: the consignee must complete the "Declaration Matches" confirmation in the app before the goods reach the Taiwan border; if the confirmation is not completed, the goods cannot be cleared for import into Taiwan. This means EZ WAY has shifted from "confirm afterwards" to "must confirm beforehand" — be sure to turn on push notifications in the app so your parcel does not get stuck at the border.

Two ways to verify

Carrier verification

Use a mobile number registered in your own name and stay on a 4G/3G mobile data connection (Wi-Fi will not work). The telecom carrier verifies you in real time — this is the fastest option.

SMS verification

If the number is not registered in your name, or is a prepaid card or a special-rate plan, you must upload images of the front and back of your ID card for identity verification and enter an SMS code. Review takes about 3 working days.

⚠️ One mobile number can be bound to only one ID number

A mobile number and an ID number are bound one to one. Registering several accounts for the whole family on a single number will not work — every consignee needs their own number and their own real-name verification.

What exactly are you confirming with "one-tap confirmation"?

When the customs broker files the declaration, the system pushes the declaration details to your app. You should check them item by item: declaration date, declaration number, house waybill number, declared value (purchase price + shipping), and the description of the goods. If everything is correct, tap "Declaration Matches" and the authorization is complete. If you never bought these goods, tap "Declaration Does Not Match" — that means someone may have filed a declaration in your name, and Customs will follow up accordingly.

The X1–X4 Classification of Express Consignments

Under the Operational Directions for Simplified Declaration of Air Express Consignments (administered by the Customs Administration, Ministry of Finance), imported express consignments fall into four categories, which determine the declaration procedure that applies to you:

CategoryDescriptionCustoms value
X1 Imported express documents Documents
X2 Imported low-value duty-free goods ≤ NT$2,000
X3 Imported low-value dutiable goods NT$2,001 – 50,000
X4 Imported high-value goods > NT$50,000
⚠️ Different categories may not be mixed on the same declaration

Under Article 3 of those Directions, a simplified declaration is made per bill of lading / waybill sub-number: goods of the same category may be declared together, but goods of different categories may not be mixed on the same declaration. This is also why a single consolidated shipment is sometimes split across several declarations — it is a legal requirement, not the consolidator splitting the shipment to dodge duty.

💡 Under Article 5, certain categories may omit fields such as the CCC Code, the duty rate, and the sender information; under Articles 6 and 7, Customs carries out sampling inspections by sub-number or by declaration; under Article 10, the express carrier pays the duties and taxes on your behalf by online direct debit against a pre-paid guarantee deposit.

Mailing Meat from a Disease-Affected Area: Not Just Fines — Criminal Liability

🔴 Quarantine-required items "may not be imported by mail"

This is the point most people miss: under Article 34 of the Statute for Prevention and Control of Infectious Animal Diseases (the mail ban was added in 2019), quarantine-required items may not be imported by mail; those imported by mail shall be returned, confiscated, or destroyed. In other words, meat is not something you "can send as long as you declare it" — sending it by post or through a consolidator is itself prohibited.

⚠️ The ladder of penalties (the most serious carries criminal liability)

Importing "prohibited" quarantine-required items without authorization

Punishable by up to 7 years imprisonment, together with a fine of up to NT$3 million (for items whose import is prohibited as listed in Article 33, Paragraph 1 of the Statute for Prevention and Control of Infectious Animal Diseases). This is criminal liability, not a ticket.

Importing quarantine-required items without going through quarantine

An administrative fine of NT$50,000 to NT$1 million.

Passengers carrying items in violation (not by mail)

Article 45-1 imposes a fine of NT$10,000 to NT$1 million. The quarantine authority also raised its penalty benchmarks with effect from Dec 18, 2018: a passenger caught carrying pork products from a country (or area) that has had African swine fever (ASF) within the past 3 years without voluntarily declaring them is fined NT$200,000 for the first offense and NT$1 million for a second or subsequent offense; foreign travelers who fail to pay the fine immediately are refused entry as provided by law.

📚 Legal analysis: a single act of concealment can breach several statutes at once

A research report by the legislature notes that concealing quarantine-required items brought in from mainland China through online shopping, the post, or a consolidator gives rise to a concurrence of several statutes: the Statute for Prevention and Control of Infectious Animal Diseases (unauthorized import of prohibited quarantine items: up to 7 years imprisonment, together with a fine of up to NT$3 million; failure to apply for quarantine: an administrative fine of NT$50,000 to NT$1 million), the Act Governing Food Safety and Sanitation (importing without filing the required inspection application: NT$30,000 to NT$3 million), and the Act Governing Relations between the People of the Taiwan Area and the Mainland Area (breaching the ban on importing mainland goods: NT$50,000 to NT$5 million for commercial violations). The report further observes that a single act falls under the jurisdiction of Customs, the animal and plant quarantine authority, the food and drug authority, and the prosecutors alike, and it recommends establishing an inter-agency coordination mechanism.

The conclusion is simple: do not consolidate or mail meat or meat-containing products (including lard, pork floss, sausage, meat-based soup bases, mooncakes with meat filling and the like) from mainland China back to Taiwan — regardless of weight, regardless of personal use. This is not a question of "small amounts go unpunished"; it is a question of potential criminal liability.

Defective Goods or Fraud: Can the Duty Be Refunded?

Yes — but the two situations fall under different provisions with different deadlines, and both are short. Once the deadline passes, there is no way back:

Compensation or replacement

The seller agrees to compensate or replace → the replacement goods can be duty-free

Under Article 51, Paragraph 1 of the Customs Act (and Articles 40 and 41 of its Enforcement Rules), where imported goods bought by an individual through cross-border online shopping are compensated for or replaced, duty exemption may be claimed for the replacement goods. Filing deadline: within 1 month from the day following the release of the original goods. Documents required: the original purchase contract, proof that the seller agreed to the compensation or replacement, proof of import duty payment, and proof of the original goods, together with a completed "Application for Duty Exemption on Compensation or Replacement of Imported Goods Purchased by Individuals through Cross-Border Online Shopping."

💡 Simplified treatment: defective goods with a customs value not exceeding NT$5,000 that the seller has declared abandoned and that need not be re-exported require no inspection, no residual-value duty assessment, and no supervised destruction. (Customs Administration, Ministry of Finance, Ruling No. 11310144921 of May 27, 2024)
Victim of fraud

Defrauded in a cross-border online purchase → the duty already paid can be refunded

Under Article 17, Paragraph 5 of the Customs Act and the "Regulations Governing the Correction of Declared Items on Import and Export Declarations," an individual defrauded in a cross-border online purchase may apply to correct the import declaration and obtain a refund of the overpaid duty. Filing deadline: within 6 months from the day following the release of the imported goods. Documents required: the application form and affidavit, the cross-border online purchase transaction records, proof of import duty payment, proof of the original goods, and the case report slip issued by the police.

💡 Two concessions: shipments qualifying for the "low-value duty exemption for a customs value of NT$2,000 or less" are not counted toward the 6 duty-free releases allowed per half-year; and an application to correct the import declaration is exempt from the NT$100 amendment processing fee. (Ministry of Finance, Ruling No. 1131014492 of May 27, 2024)

Both deadlines run from "the day following release," not from the day you discovered the problem. If something goes wrong, contact customer service and the customs broker right away — do not wait.

Release ≠ Final: The Post-Clearance Audit

Your parcel has been released and the duty paid — so the case is closed, right? Not necessarily. Under Article 13 of the Customs Act, Customs may give notice of a post-clearance audit within 6 months from the day following the release of the goods, and must complete it within 2 years. If the audit finds that duty was under-collected, the shortfall is still payable; if it finds a false declaration, anti-smuggling penalties apply as well.

✅ So: keep your transaction records, invoices, and proof of payment for at least 2 years. Declaring honestly is not only about clearing customs smoothly — it is also about being able to produce evidence if you are audited later. (Separately, under Article 17 of the Regulations Governing the Implementation of Cargo Clearance Automation, declaration-related records must be kept for 5 years.)

Advanced FAQs

Why was my parcel split across several declarations? Is the consolidator splitting shipments to dodge duty?

Usually not. Under Article 3 of the Operational Directions for Simplified Declaration of Air Express Consignments, goods of different categories (X1 documents / X2 low-value duty-free / X3 low-value dutiable / X4 high-value) may not be mixed on the same declaration. So if one shipment contains items in both the duty-free bracket and the dutiable bracket, the regulations themselves require them to be declared separately. Truly unlawful "splitting" means deliberately breaking up the same shipment of goods within the same category into several entries in order to stay under the duty-free threshold — and that is expressly prohibited by the Regulations Governing Customs Clearance of Sea / Air Express Consignments.

I never received the EZ WAY push notification — what happens to my parcel?

Since March 2026, "Advance Confirmation of Declaration Authorization" has been fully implemented, so if the confirmation is not completed in the app before the goods reach the border, the import declaration cannot be completed and the parcel gets stuck. Please check that: ① push notifications are enabled in the app; ② your mobile number and your ID number are correctly bound one to one (you cannot share a number with family members); ③ carrier verification is carried out over a 4G/3G mobile data connection, not Wi-Fi. If the number is not registered in your name or is a prepaid card, you must switch to SMS verification instead (upload the front and back of your ID card; review takes about 3 working days), so it is best to arrange this well in advance.

Will Customs open my parcel? What if it gets damaged?

Under the Regulations Governing the Inspection of Import and Export Goods, inspection is conducted by sampling as a rule (Articles 2–4): not every package is opened, and scanning equipment such as X-ray may be used. However, if a manual inspection uncovers a false declaration, then full inspection becomes the rule (Article 13). Where there is a tip-off, an anomaly in the equipment scan, or a reaction from a drug-detection dog, a destructive inspection may be carried out once approved (Article 13-1) — and if the inspection shows the declaration matches, the owner of the goods may claim compensation. For express consignments, a joint inspection must be applied for within 3 days of the declaration (Article 26).

I want to mail dried pork from Japan to Taiwan — isn't Japan free of the disease?

Whether a country is disease-affected is only the first hurdle. The decisive point is this: under Article 34 of the Statute for Prevention and Control of Infectious Animal Diseases, quarantine-required items may not be imported by mail, and any that are will be returned, confiscated, or destroyed — and this rule applies regardless of the country. In other words, even if the country of origin is disease-free, mailing meat by post or through a consolidator is still a violation. If it comes from an area affected by African swine fever (ASF) (including mainland China), it further triggers the criminal liability for importing prohibited items (a maximum of up to 7 years imprisonment, together with a fine of up to NT$3 million). For the latest list of affected areas, refer to the announcements of the Animal and Plant Health Inspection Agency (APHIA), Ministry of Agriculture.

The goods have been released and the duty paid — can Customs still come back to me?

Yes. Under Article 13 of the Customs Act, Customs may give notice of a post-clearance audit within 6 months from the day following the release of the goods, and must complete it within 2 years. If duty is found to have been under-collected, the shortfall must still be paid; if a false declaration is involved, anti-smuggling penalties apply as well. It is therefore advisable to keep your transaction records and invoices for at least 2 years (the declaration records themselves must be kept for 5 years by law).

I received a counterfeit or defective item and the seller is willing to reship — do I have to pay duty again on the replacement?

Not necessarily. Under Article 51 of the Customs Act, where imported goods bought by an individual through cross-border online shopping are compensated for or replaced, duty exemption may be claimed for the replacement goods, provided that the application is filed within 1 month from the day following the release of the original goods, accompanied by the original purchase contract, proof that the seller agreed to the compensation or replacement, proof of import duty payment, and proof of the original goods. For defective goods with a customs value not exceeding NT$5,000 that the seller has declared abandoned, no inspection and no residual-value duty assessment are required either. The deadline is short, so contact customer service as soon as you spot a problem.

Legal Basis for This Page

Further Reading

This page explains the structure of the regulations and how clearance works in practice. The clearance mode actually applied, whether the goods are inspected, the tariff code, the duty rate, the assessment of the customs value, and the duty payable are all determined by Customs under the Customs Administration, Ministry of Finance; animal and plant quarantine requirements follow the latest announcements of the Animal and Plant Health Inspection Agency (APHIA), Ministry of Agriculture. Regulations and the list of disease-affected areas may be amended at any time, so always rely on the most recent laws and announcements.

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Authority references

This page cites primary government, judicial, and academic sources from HowBridge’s customs reference index (1,110 records). Each item links to its original source.