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, calculated on the customs value assessed by Customs.
- 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. For a false declaration when declaring goods for import (underdeclaring the value or concealing undeclared goods), Customs may impose a fine or confiscate the goods under the Customs Anti-smuggling Act; gold is also subject to anti-money laundering declaration requirements, and failure to declare or making a false declaration when the total value exceeds the threshold will result in a fine. Mainland China restricts gold leaving the country, so gold bars and gold jewelry shipped from China usually cannot be exported in practice; if a shipment is confirmed as exportable, it is always cleared into Taiwan by formal customs declaration, never by simplified express declaration, and gold and jewelry must first be insured by an insurance company. If gold or jewelry is lost or damaged during transport, HowBridge bears no liability for compensation whatsoever, and problems during customs broker clearance and HCT Logistics delivery can only be claimed from the insurance company; the customer must agree to these conditions before the goods are handed over for transport.
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 cited references at the end of this page.
📅 Last updated: 2026-10-19 (Added: gold and jewelry cleared by formal customs declaration must first be insured by an insurance company; if lost or damaged during transport, HowBridge bears no liability for compensation, and the customer must agree before shipping); Previous update: 2026-10-04 (corrected in accordance with Article 14 of the Money Laundering Control Act: the declaration threshold applies equally to cargo shipments, express deliveries, and mail entering or leaving Taiwan, and the consequence of failing to declare is a fine; also corrected: the old “62.5 grams” rule was a rule on entry into Taiwan) · ✍️ HowBridge Editorial Team · 🛡️ Compiled from Customs announcements and current regulations
When Carrying Gold Bars or Gold Products, Must They Be Declared to Customs Regardless of Weight?
No, the requirement is not based on weight. Taiwan currently uses a value threshold: gold carried or imported must be declared to Customs, with an import/export permit obtained from the International Trade Administration, Ministry of Economic Affairs, before customs clearance and release, only when its total value exceeds the equivalent of USD20,000. There is no weight limit below this threshold. However, gold, like bearer negotiable securities and diamonds, gemstones, and platinum beyond personal-use purposes, is an item subject to anti-money laundering declaration requirements, and failure to declare or making a false declaration will result in a fine equal to the value of the portion exceeding the threshold or the value of the falsely declared portion. Cash has separate thresholds: New Taiwan dollar cash exceeding NT$100,000 and foreign currency cash exceeding the equivalent of USD10,000 must be declared.
Another common question involves “wearing gold jewelry abroad and bringing it back.” If you bought personal gold jewelry in Taiwan with taxes already paid, carried it with you when leaving, and bring the same item back, it may be exempt from customs duty under Article 49, Paragraph 1, Subparagraph 14 of the Customs Act, provided you can present proof of domestic purchase or other equivalent evidence (Ministry of Finance, Order No. Tai-Cai-Guan-Zi 1121025375 of October 19, 2023). However, the exemption does not apply in two situations: goods bought at a duty-free shop on departure and then brought in, and goods for which a business tax refund was claimed on departure and that are later brought back. As for the “62.5 grams” weight threshold circulating in some older materials, see the declaration threshold section below—it is an old rule that has been repealed.
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. 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. 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 exceeding the following threshold must be declared. Failure to do so will result in a fine:
| 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. For failure to declare or a false declaration, Customs imposes a fine equal to the value of the portion exceeding the threshold or the value of the falsely declared portion (Article 14 of the Money Laundering Control Act) | After accepting the declaration, Customs will notify the Investigation Bureau, Ministry of Justice |
Can Gold Be Shipped by a Forwarder or by Mail?
- Check the China export side first: Mainland China restricts gold leaving the country, so gold bars and gold jewelry shipped from China usually cannot be exported in practice (see the Taobao Q&A below). If confirmed as exportable, always a formal customs declaration: Under HowBridge's operating rules, gold, K-gold, platinum, silver jewelry, and jewelry such as diamonds, gemstones, and pearls are always cleared by formal customs declaration regardless of value, never by simplified express declaration. When submitting a consolidated shipment, select “Formal customs declaration” (a separate customs declaration fee applies, home delivery only, and the invoice/packing list and power of attorney must be uploaded before submission), and truthfully declare the customs value. Gold-plated or gold-filled jewelry and imitation jewelry are not subject to this rule. Insurance required, and you must agree to the no-liability terms before shipping: Gold and jewelry cleared by formal customs declaration must first be insured by an insurance company. If gold or jewelry is lost or damaged during transport, HowBridge bears no liability for compensation whatsoever; problems during customs broker clearance and HCT Logistics delivery can also only be claimed from the insurance company. You must agree to the above conditions before handing your goods to HowBridge for transport.
- 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: gold and jewelry shipped through HowBridge must first be insured by an insurance company; if they are lost or damaged during transport, HowBridge bears no liability for compensation whatsoever, and you must agree to this condition before shipping. Before ordering, confirm the scope of carriage and the per-item value limit. Gold jewelry is valuable and high-risk, so both packaging and declaration require extra care.
Buying Gold on Taobao, in Japan, or in Hong Kong and Shipping It to Taiwan: Which Route Works?
Taiwan-side taxes are the same on all three routes (pure gold: 0% customs duty and exempt from business tax). The real differences arise at the point of origin: whether local consumption tax applies, whether it can be refunded, and whether the goods can leave the country at all. Note: HowBridge only ships from mainland China to Taiwan and does not offer Japan or Hong Kong routes; the Japan and Hong Kong information is provided as tax background only.
Can gold bought on Taobao be shipped to Taiwan?
In practice, most of it cannot be shipped out, so using a forwarding service is not recommended. China regulates the import and export of gold and gold products under the People's Bank of China Gold and Gold Products Import and Export Permit. On June 26, 2026, the People's Bank of China and the General Administration of Customs issued a draft revision of the Administrative Measures for the Import and Export of Gold and Gold Products for public comment, adding that individuals carrying or mailing gold within reasonable personal-use quantities would be exempt from the permit and supervised by Customs under applicable rules instead. The draft is still at the public comment stage, and current rules continue to apply until it is formally issued and takes effect. Even if the rules are relaxed in the future, splitting shipments into smaller parcels or across multiple people or express batches to evade controls may be handled by customs authorities on both sides of the Taiwan Strait under anti-smuggling rules. In addition, most forwarding providers impose carriage restrictions and coverage limits on precious metals, so gold bars and gold jewelry ordered on Taobao are almost always rejected at the forwarding stage.
Is buying gold bars in Japan and bringing them to Taiwan worthwhile? Can the consumption tax be refunded?
Tax on gold bars cannot be refunded. Japan's tax-free shop system (輸出物品販売場) expressly excludes 「金又は白金の地金」 from eligible tax-free goods, meaning bullion such as gold bars and platinum bars. Gold bullion bought in Japan therefore always includes Japanese consumption tax (currently at the standard rate of 10%) and does not qualify for traveler tax exemption. By contrast, decorative items such as gold watches and gold necklaces generally remain eligible and can be purchased tax-free if the tax-free shop procedures are followed. On the Taiwan side, imported pure gold is subject to 0% customs duty and exempt from business tax, so the cost difference of “buying gold in Japan” arises almost entirely from Japanese consumption tax and workmanship charges, not Taiwan import taxes.
What about buying gold in Hong Kong and bringing it to Taiwan?
Hong Kong has no sales tax or value-added tax, so gold purchases there do not include local consumption tax, making it the simplest of the three routes in terms of local taxes—price differences mainly come from international gold prices, workmanship charges, and exchange rates. On the Taiwan side, pure gold is likewise subject to 0% customs duty and exempt from business tax, while K-gold and silver jewelry are subject to 5% business tax. The key point to watch remains the value threshold: gold carried or imported with a total value exceeding the equivalent of USD20,000 must be declared and an import/export permit obtained, and you should always keep purchase receipts so Customs can assess the customs value.
Buying gold abroad and bringing it to Taiwan: what is the difference between carrying it in person and shipping it?
The tax on pure gold is the same (0% customs duty, exempt from business tax); K-gold and silver jewelry are different: if you carry them in person you can use the traveler duty-free allowance, while items shipped back by ordinary express courier or forwarding service are in principle subject to 5% business tax. The procedures also differ. Items carried in person are traveler's baggage: pure gold is duty-free, K-gold jewelry is duty-free as long as its dutiable value combined with your other baggage items does not exceed NT$35,000, and gold with a total value above the equivalent of USD20,000 must be declared at the red channel. Items sent back by ordinary express courier, post, or forwarding service are imported goods, and the traveler baggage duty-free allowance does not apply (unaccompanied baggage that is declared on the declaration form on arrival and imported within 6 months is still treated as traveler's baggage); customs assesses the dutiable value as for ordinary imported goods, and K-gold and silver jewelry are subject to 5% business tax. The anti-money-laundering declaration threshold is the same for both methods—Article 14 of the Money Laundering Control Act expressly states that it also applies to goods entering or leaving the country by cargo transport, express courier, or post. Gold and jewelry shipped through HowBridge always go through formal customs declaration, never simplified express declaration, and must first be insured by an insurance company; if they are lost or damaged during transport, HowBridge bears no liability for compensation whatsoever, and you must agree to this condition before shipping. Note: HowBridge only provides consolidated shipping from mainland China to Taiwan.
* Taiwan-side tax treatment is exactly the same on all three routes; the only differences are local consumption tax and whether the goods can leave or be exported. For large investment purchases, importing through a bank or reputable bullion dealer is recommended rather than using a forwarding service.
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 Article 5 of the former Regulations Governing the Import and Trading of Gold (requiring travelers carrying gold into Taiwan to submit a declaration for the portion exceeding 62.5 grams) was repealed in 1992. It is not the current import threshold — Laws and Regulations Database of the Republic of China (Taiwan), pcode G0380060, repealed.
- Declaration of carried gold and penalties: Gold, bearer negotiable securities, and diamonds, gemstones, and platinum beyond personal-use purposes are subject to anti-money laundering declaration requirements. Failure to declare or making a false declaration is subject to a fine equal to the value of the portion exceeding the threshold or the value of the falsely declared portion, and the same applies when such items enter or leave Taiwan by cargo shipment, express delivery, or mail (Article 14, Paragraphs 2 and 4 of the Money Laundering Control Act); a false declaration when declaring goods for import is punished under Article 37 of the Customs Anti-smuggling Act; and gold with a total value exceeding the equivalent of USD20,000 also requires an import/export permit — Customs Administration, Ministry of Finance: “Entry and Exit FAQs” and the Laws and Regulations Database of the Republic of China (Taiwan).
- Duty exemption for travelers' personal luggage: Personal items on which taxes were paid in Taiwan, taken abroad and brought back unchanged, may be exempt from customs duty under Article 49, Paragraph 1, Subparagraph 14 of the Customs Act with proof of domestic purchase (excluding items bought at duty-free shops or items for which departure tax refunds were claimed) — Ministry of Finance, Order No. Tai-Cai-Guan-Zi 1121025375 of October 19, 2023 (ROC year 112).
- Japanese consumption tax: Under Japan's tax-free shop system, goods eligible for tax exemption exclude “gold or platinum bullion”, so gold and platinum bars do not qualify for the traveler tax exemption and are subject to Japanese consumption tax (currently at the standard rate of 10%) — National Tax Agency of Japan: “Key Points of the Tax-Free Shop System”.
- China-side controls (draft): On June 26, 2026, the People's Bank of China and the General Administration of Customs issued a draft revision of the Administrative Measures for the Import and Export of Gold and Gold Products for public comment, proposing that individuals carrying or mailing reasonable personal-use quantities be exempt from the People's Bank of China Gold and Gold Products Import and Export Permit; the draft has not yet been formally issued or taken effect, and permit-based management still applies.
- Commodity tariff search: Search 12,000+ CCC tariff codes on 0523.tw.
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Gold Jewelry Always Goes Through Formal Customs Declaration, with Compliant Filing in Taiwan
Mainland China restricts gold leaving the country, so gold bars and gold jewelry shipped from China usually cannot be exported in practice. If confirmed as exportable, gold jewelry and precious metals shipped to Taiwan through HowBridge are always cleared by formal customs declaration, never by simplified express declaration. Our partner customs brokers help confirm tariff classifications, tax-exemption eligibility, and declaration documents, and taxes and fees are charged at actual cost with an invoice. Gold and jewelry must first be insured by an insurance company; if they are lost or damaged during transport, HowBridge bears no liability for compensation whatsoever, and problems during customs broker clearance and HCT Logistics delivery can only be claimed from the insurance company; you must agree to this condition before shipping. For high-value precious metals, please ask in advance whether they can be carried.
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