Do You Pay Tax When Shipping Gold or Gold Jewelry to Taiwan?
- Imported pure gold, including gold bars, ingots, sheets, coins, and pure gold jewelry, is subject to 0% customs duty and exempt from business tax, resulting in virtually no import tax—one of gold's most distinctive tax advantages.
- K-gold jewelry made from alloys such as 18K or 14K, silver jewelry, and gold-plated jewelry are not considered pure gold. They are also subject to 0% customs duty, but 5% business tax applies when the customs value exceeds NT$2,000.
- Current declaration threshold by value: if the total value of imported gold exceeds the equivalent of USD20,000, it must be declared to Customs at the red channel by completing a declaration form, and an import permit must be obtained from the International Trade Administration, Ministry of Economic Affairs.
- Never underdeclare or conceal gold. Gold is subject to anti-money laundering declaration requirements, and violations may result in confiscation and severe penalties.
Sources: Article 8, Paragraph 1, Subparagraph 30 of the Value-Added and Non-Value-Added Business Tax Act (pure gold business tax exemption); the Customs Administration's Anti-Money Laundering section; Taichung Customs' arrival declaration guidance; and the International Trade Administration, Ministry of Economic Affairs. See the authoritative references at the end of this guide.
📅 Last updated: 2026-07-24 (all 5 CCC tariff rates were rechecked against our Customs Administration-synchronized tariff database and confirmed accurate; regulatory information remains based on the version verified on 2026-06-03) · ✍️ Good Luck Logistics Editorial Team · 🛡️ Reviewed by an AEO-certified partner customs broker
攜帶金條或金製品，無論重量都要向海關申報嗎？
不是以重量認定。台灣現行以價值為門檻：攜帶或進口黃金總值逾等值美金 2 萬元，才須向海關申報，並向經濟部國際貿易署申請輸出入許可證後辦理報關驗放，未達門檻沒有重量上限。但黃金與無記名有價證券、超越自用目的之鑽石、寶石、白金同屬洗錢防制應申報物品，未申報或申報不實部分，會被處以相當於該未申報價額的罰鍰。現鈔另有獨立門檻（新臺幣現鈔逾 10 萬元、外幣現鈔逾等值美金 1 萬元須申報）。
另一種常被問的情況是「金飾戴出國又戴回來」：自己在國內購買、已完稅的自用金飾隨身攜帶出境，再把原物攜帶入境，只要能提供國內購買證明或其他相當事證，可依關稅法第 49 條第 1 項第 14 款免徵關稅（財政部關務署 112 年 10 月 19 日台財關字第 1121025375 號令）。但兩種情形不適用：一是出境時在免稅商店購買後攜帶入境；二是已辦理出境退還營業稅的貨物再攜帶入境。至於部分舊資料流傳的「62.5 公克」重量門檻，說明見下方申報門檻章節——那是已廢止且原屬出境的規定。
Gold and Precious Metal Tax Rates (with Clickable Tariff Codes)
According to tests using our tariff engine, all applicable customs duty rates are 0%. The difference lies in the business tax treatment. Click a tariff code to view the complete tax rates and import requirements on its CCC tariff page:
| Item | CCC Tariff Code | Customs Duty Rate | Business Tax | Overall Import Tax Assessment |
|---|---|---|---|---|
| Gold Bars and Ingots (Nonmonetary) | 7108.12.10.00.1 | 0% | Exempt (Pure Gold) | Virtually Tax-Free |
| Minted Gold Coins | 7118.90.10.00.4 | 0% | Exempt (Pure Gold) | Virtually Tax-Free |
| Gold and K-Gold Jewelry | 7113.19.00.00.9 | 0% | Pure Gold Exempt / K-Gold 5% | Depends on Purity |
| Silver Jewelry | 7113.11.00.00.7 | 0% | 5% | 0% Duty + Business Tax |
| Gold-Plated or Gold-Filled Jewelry (Base Metal Clad with Precious Metal) | 7113.20.00.00.6 | 0% | 5% | 0% Duty + Business Tax |
* Pure gold products, including gold bars, ingots, sheets, coins, and pure gold jewelry, are subject to 0% customs duty and exempt from business tax, resulting in virtually no import tax, although a 0.04% trade promotion service fee may apply. K-gold, silver jewelry, and gold-plated jewelry are also subject to 0% customs duty, but 5% business tax applies when the customs value exceeds NT$2,000. Click a tariff code to view complete details.
Pure Gold Business Tax Exemption vs. Tax on K-Gold and Silver Jewelry
✅ Imported pure gold is exempt from business tax—gold's greatest tax advantage.
Under Ministry of Finance regulations, imported pure gold bars, ingots, sheets, coins, wire, grains, and pure gold jewelry or ornaments are exempt from business tax regardless of their shape. Because the customs duty rate on gold is already 0%, importing pure gold bars, ingots, or coins results in an import tax burden that is virtually zero. This is because gold is treated as a quasi-currency and investment asset.
⚠️ K-gold, silver jewelry, and gold-plated jewelry are not pure gold and are subject to 5% business tax.
K-gold such as 18K and 14K is an alloy of gold and other metals. Silver jewelry and gold-plated or gold-filled jewelry are also not pure gold and are treated as ordinary goods. Although they are also subject to 0% customs duty, 5% business tax applies when the customs value exceeds NT$2,000. Therefore, pure gold jewelry, such as fine gold or 999／9999 gold, and K-gold jewelry receive different tax treatment.
Gold Import Declaration Threshold: Total Value Exceeding USD20,000
Gold may be tax-exempt, but imports reaching the following threshold must be declared. Failure to do so may result in confiscation and severe penalties:
| Threshold | Requirement | What to Do |
|---|---|---|
| Value: Exceeding the Equivalent of USD20,000 | If the total value of gold carried or imported exceeds the equivalent of USD20,000, it must be declared to Customs, and an import permit must be obtained from the International Trade Administration, Ministry of Economic Affairs before customs clearance and release | Proceed through the red channel and complete the Gold Carriage Declaration Form. For amounts exceeding USD20,000, also apply for an import permit from the International Trade Administration, Ministry of Economic Affairs, at 02-2351-0271 |
| Anti-Money Laundering | Gold is subject to anti-money laundering declaration requirements. Any undeclared or falsely declared portion may be confiscated or subject to a fine under the law | After accepting the declaration, Customs will notify the Investigation Bureau, Ministry of Justice |
Can Gold Be Shipped by a Forwarder or by Mail?
- Low-value gold jewelry for personal use: It may be consolidated with other parcels, but you must truthfully declare its customs value and confirm that the forwarding provider accepts precious metals.
- High-value gold and investment-grade gold bars: Due to insurance and security concerns, most forwarding providers impose a per-item value limit or refuse to carry them. Importing through a bank or reputable bullion dealer is recommended.
- Always comply with the rules: Whether carried personally or sent by mail, higher-value gold may be subject to import permit and anti-money laundering declaration requirements. Never underdeclare or conceal it.
Reminder: Before ordering, confirm whether the forwarding provider accepts precious metals, its per-item value limit, and the scope of its insurance coverage. Gold jewelry is valuable and high-risk, so both packaging and declaration require extra care.
淘寶、日本、香港買黃金寄回台灣，哪一條路行得通？
台灣端的稅在三條路線上都一樣（純金關稅 0%、免營業稅），真正的差別發生在「出發地」：當地要不要課消費稅、能不能退稅、貨出不出得來。
淘寶買黃金可以寄回台灣嗎？
實務上多數寄不出來，不建議走集運。中國對黃金及黃金製品進出口採《中國人民銀行黃金及黃金製品進出口準許證》管理；中國人民銀行會同海關總署已於 2026 年 6 月 26 日就《黃金及黃金製品進出口管理辦法》修訂公開徵求意見，其中新增「以個人攜帶、寄遞合理自用數量為限進出境者，免予辦理該準許證」，改由海關依規定監管。該草案仍在徵求意見階段，正式發布施行前仍以現行規定為準。即使日後放寬，化整為零、分拆多人或多批快遞規避監管，兩岸海關都可能依走私相關規定處理；加上多數集運業者對貴金屬設有承運限制與保額上限，淘寶下單的金條、金飾在集運端幾乎都會被退件。
日本買金條回台灣划算嗎？消費稅退得掉嗎？
金條退不了稅。日本的免稅店制度（輸出物品販売場）在免稅對象物品中明文排除「金又は白金の地金」，也就是金條、白金條這類地金；因此在日本買金地金一律含日本消費稅（現行標準稅率 10%）且不適用旅客免稅。相對地，金錶、金項鍊等裝飾品一般仍屬免稅對象物品，符合免稅店程序時可免稅購買。台灣端進口純金關稅 0%、免營業稅，所以「日本買金」的成本差異幾乎全部發生在日本端的消費稅與工錢，不在台灣端的進口稅。
香港買金回台灣呢？
香港沒有銷售稅或增值稅，買金不含當地消費稅，是三條路線中當地稅負最單純的一條——價差主要來自國際金價、工錢與匯率。台灣端同樣是純金關稅 0%、免營業稅，K 金與銀飾課 5% 營業稅。要注意的仍是價值門檻：攜帶或進口黃金總值逾等值美金 2 萬元須申報並申請輸出入許可證，且務必保留購買單據供海關核估完稅價格。
* 三條路線的台灣端稅負判定完全相同，差別只在當地消費稅與能否出境／出口。投資型大額採購建議走銀行或正規金商的進口管道，不要走集運。
Frequently Asked Questions About Shipping Gold and Gold Jewelry to Taiwan
Legal Basis and Official Sources
- Article 8, Paragraph 1, Subparagraph 30 of the Value-Added and Non-Value-Added Business Tax Act exempts “gold bars, ingots, sheets, coins, and pure gold jewelry or ornaments, excluding processing charges” from business tax. Therefore, the pure gold itself is exempt, while processing charges remain taxable, and K-gold, silver jewelry, and gold-plated items that are not pure gold are subject to 5% business tax — Laws and Regulations Database of the Republic of China (Taiwan), pcode G0340080.
- Gold import declaration threshold: Travelers carrying or importing gold with a total value exceeding the equivalent of USD20,000 must declare it to Customs, obtain an import permit from the International Trade Administration, Ministry of Economic Affairs, and complete customs clearance before release — Customs Administration Anti-Money Laundering section, Taichung Customs arrival declaration guidance, and the Ministry of Finance website.
- ※ The “62.5 grams” rule under the former Regulations Governing the Import and Trading of Gold was repealed in 1992 and applied to exports. It is not the current import threshold — Laws and Regulations Database of the Republic of China (Taiwan), pcode G0380060, repealed.
- Commodity tariff search: Search 12,000+ CCC tariff codes on 0523.tw.
Related Tools and Guides
Forward Your Gold Jewelry with Help from a Taiwan-Based Compliance Team
When forwarding gold jewelry and precious metals to Taiwan, our local customs clearance team can help confirm tariff classifications, tax-exemption eligibility, and declaration requirements. Taxes and fees are charged at actual cost with an invoice. For high-value precious metals, please contact us in advance to confirm acceptance and insurance coverage.
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