Importing Health Supplements to Taiwan: Exemption Limits, Tax Rates & Banned Ingredients
HowBridge currently provides consolidation services only from China (the Shenzhen consolidation warehouse) to Taiwan. It has not yet launched routes from the United States, Japan, Korea, Europe, or other overseas regions, and does not have any overseas warehouse addresses available for use, official rates, or guaranteed transit times. The warehouse names, shipping fees, and transit times mentioned on this page are provided solely as general market references and do not represent the services offered by this site. Do not use them to fill in a delivery address or place an order. If any such routes are launched in the future, the official website announcements and the terms then in effect will apply.
📅 Last updated: 2026-09-01 · ✍️ HowBridge Freight Editorial Team · 🛡️ Reviewed by an AEO-certified partner customs broker
- Inspection exemption: For personal use, tablet and capsule foods are exempt when each type is ≤ 12 bottles (box/jar/pack/bag) AND the total across all types is ≤ 36 bottles, in original packaging and not for resale. Both caps must be met at the same time — it is not "36 bottles per item."
- What the exemption actually waives: It waives 511 (obtaining a Ministry of Health and Welfare permit document for tablet/capsule food products) and F01 (applying for import inspection under the Regulations Governing Import Inspection of Food and Related Products) listed under tariff code 2106.90.99.20-8 — it is not a tax exemption.
- Tax rates: The tariff on tablet and capsule food products is 30%; business tax = (dutiable value + tariff) × 5%. Tariffs and business tax are waived when the dutiable value is ≤ NT$2,000.
- Banned ingredients: Melatonin is classified as a drug in Taiwan, and CBD, cannabis-related ingredients, and DHEA can never be shipped under the label of a food product.
- Frequent imports: If the same recipient receives more than 6 duty-free clearances in a half-year period (Jan–Jun / Jul–Dec), Customs may deny the duty-free exemption.
The 12/36-Bottle Inspection Exemption Explained
When tablet and capsule foods are for personal use, each type may total up to 12 bottles (box/jar/pack/bag), and all types combined may total up to 36 bottles, in original packaging and not for resale; both caps must be met at the same time.
What the Exemption Actually Waives
The tariff classification for tablet and capsule food products carries two import requirements: 511 — a permit document must be obtained from the Ministry of Health and Welfare at import (the permit may only be used by the importing business that applied for it and cannot be authorized to other businesses); F01 — import inspection must be applied for with the TFDA under the Regulations Governing Import Inspection of Food and Related Products. Personal-use imports within the limit are exempt from these two requirements, but tariffs and business tax are still levied — "exempt from inspection" does not mean "tax-free."
How to Count "the Same Type"
- Same brand + same name + same specification = the same type, up to 12 bottles.
- Different brands count as different types, each of which may reach up to 12 bottles, but the combined total cannot exceed 36 bottles — not every type gets its own 36.
- Different items from the same brand count as different types; different specifications of the same brand (e.g., the same product at different dosages) also count as different types, but all remain subject to the combined cap of 36.
- Example: 12 bottles of Brand A + 12 bottles of Brand B + 12 bottles of Brand C = 36 total, which reaches the cap — no more can be added.
Shipments exceeding the limit do not qualify for the personal-use inspection exemption and must undergo import inspection, be returned, or receive other disposition as required. In addition, if the same recipient receives more than 6 duty-free clearances in a half-year period (Jan–Jun / Jul–Dec), Customs may deny the duty-free exemption and may increase the inspection rate. Deliberately splitting orders into batches or declaring under someone else's name is not viable — Customs tracks shipments by the recipient's verified real identity.
Health Supplements vs. Health Foods vs. Pharmaceuticals
There is no regulatory category called "health supplement" under Taiwan law: what people commonly call a health supplement is usually classified as a general food; "health food" is a legal designation that has been registered and verified by the Ministry of Health and Welfare and may bear the Little Green Man label and health-function claims; products with therapeutic claims or drug-classified ingredients fall under the Pharmaceutical Affairs Act.
| Category | Regulatory Status | Personal-Use Import |
|---|---|---|
| General food (commonly called health supplements) | Regulated under the Act Governing Food Safety and Sanitation; therapeutic claims or labeling are not permitted | Tablet and capsule forms qualify for the 12-per-type/36-total-bottle inspection exemption |
| Health food (Little Green Man label) | Regulated under the Health Food Control Act; must be registered and verified by the Ministry of Health and Welfare to obtain a permit before health-function claims may be labeled | Same as above; commercial sale, however, requires a domestic permit |
| Special nutritional foods | Includes foods for patients and infant/toddler foods, which carry separate tariff codes and requirements (501 requires an accompanying Ministry of Health and Welfare consent document) | Requirements are stricter — confirm before importing |
| Pharmaceuticals | Regulated under the Pharmaceutical Affairs Act; applies to products containing drug ingredients or bearing therapeutic claims | Cannot be imported under the label of a food product; the tariff code for vitamin-containing pharmaceutical preparations also carries MW0, which bars import of goods from Mainland China |
The key is not how a product is sold in its country of origin, but what category its ingredients and claims fall under in Taiwan — the same bottle may be a health supplement abroad and a pharmaceutical in Taiwan.
Tariff Codes, Tax Rates & Import Requirements
The tax base is the dutiable value (CIF = merchandise price + international freight + insurance): import tariff = dutiable value × tariff rate; business tax = (dutiable value + tariff) × 5%; the trade promotion service fee = dutiable value × 0.04%, waived if under NT$100.
| Item | Tariff Code | Tariff Rate | Import Requirement |
|---|---|---|---|
| Tablet and capsule food products | 2106.90.99.20-8 | 30% | 511, F01 |
| High-protein formulated nutritional food (protein content ≥ 50%) | 2106.90.30.00-4 | 5% | 501, F01 |
| Special nutritional food exclusively for patients | 2106.90.20.20-2 | 10% | 501, F01 |
| Infant or toddler food | 2106.90.40.00-2 | 5% | F01 |
| Other vitamin-containing pharmaceutical preparations (classified as drugs) | 3004.50.00.00-9 | 0% | 818, MW0 |
- 511: To import tablet and capsule food products, a permit document must be obtained from the Ministry of Health and Welfare (the permit may only be used by the importing business that applied for it and cannot be authorized to other businesses); for samples or gifts, a "Goods Import Consent Letter" must be obtained from the Ministry of Health and Welfare.
- F01: Imported goods must undergo import inspection applied for with the Taiwan Food and Drug Administration (TFDA) under the Ministry of Health and Welfare, in accordance with the Regulations Governing Import Inspection of Food and Related Products.
- 501: A consent document from the Ministry of Health and Welfare must be attached.
- MW0: Import of goods from Mainland China is not permitted — vitamin-containing pharmaceutical preparations (3004.50) carry this code, so once a product is classified as a drug rather than a food, it cannot be imported from China.
Sample Calculation (Hypothetical)
Suppose a shipment of capsule food has a dutiable value of NT$6,000 (international freight included): tariff = 6,000 × 30% = NT$1,800; business tax = (6,000 + 1,800) × 5% = NT$390; the trade promotion service fee of NT$2 is waived since it is under NT$100 — total taxes and fees come to about NT$2,190.
- Tariffs and business tax are waived when the dutiable value is ≤ NT$2,000 (Customs may deny this if it is the 7th+ time within a half-year period).
- International freight must be included in the dutiable value for tax purposes — it is not based on the merchandise price alone.
- 30% is the tariff rate for tablet and capsule food products; powder, liquid, or other forms may fall under a different tariff code with a different rate — the actual rate is subject to Customs' determination.
- Tariff codes and rates are subject to determination via the Customs Administration, Ministry of Finance (MOF) tariff rate lookup; Customs may determine the dutiable value based on data it obtains, so underreporting serves no purpose.
Banned & Restricted Ingredients
The ingredients are what determine whether a product can be shipped — a product that is a legal health supplement in its country of origin may be classified as a pharmaceutical or controlled substance in Taiwan.
- Melatonin: Classified as a drug in Taiwan and cannot be imported as a health supplement.
- CBD and cannabis-related ingredients: Products containing cannabidiol, cannabis plant extracts, or similar ingredients may not be imported, even if legal where purchased.
- DHEA (dehydroepiandrosterone): A drug-classified ingredient.
- Products with therapeutic claims: Products labeled with claims such as "lowers blood pressure," "lowers blood sugar," or "treats" a condition will be classified as pharmaceuticals.
- High-dose single-ingredient products — dosages exceeding the range permitted for foods may be classified as pharmaceuticals.
- Products containing herbal or animal-derived ingredients — these may also be subject to traditional Chinese medicine regulations or animal/plant quarantine requirements.
- Sports supplements — some additives are controlled or banned ingredients.
- When in doubt, check the product's full ingredient label before purchasing, or contact the TFDA under the Ministry of Health and Welfare to confirm how that ingredient is classified in Taiwan.
How to Buy Health Supplements in Taiwan
HowBridge only provides freight forwarding from China (Shenzhen consolidation warehouse) to Taiwan and does not offer a receiving service for the U.S., Japan, or any other region; below are three practical routes.
① Buy Through Taiwan Retail Channels
Health supplements sold domestically have already completed import inspection and label review, and health foods can additionally be verified by the Little Green Man label. With Chinese-language labeling and a domestic business responsible for the product, this is the least troublesome and most traceable option.
② Buy Overseas and Arrange Your Own Import
Purchase from an overseas e-commerce platform and arrange your own international shipping and customs clearance (this site does not handle this part). Be sure to first confirm how the ingredients are classified in Taiwan, whether the shipment falls within the personal-use inspection exemption, and factor the 30% tariff and international freight into your total cost.
③ Buy on Chinese E-Commerce Platforms and Ship via HowBridge
The tariff code for tablet and capsule food products (2106.90.99.20-8) does not carry a Mainland China restriction code and can be imported from China; order from an authorized brand store on a platform such as Taobao or JD.com and ship it to HowBridge's Shenzhen consolidation warehouse to be combined and forwarded to Taiwan. ⚠️ However, if a product is classified as a pharmaceutical (such as a vitamin-containing pharmaceutical preparation under 3004.50), its tariff code carries MW0, which bars import of goods from Mainland China — be sure to check the ingredients and product name carefully before buying.
No matter which route you take, the personal-use limit (12 bottles per type, 36 total) and the ingredient red lines apply equally; if you're unsure about a product, confirm with customer service before shipping — don't wait until it reaches Customs to sort it out.
Frequently Asked Questions
Health Supplements from Chinese E-Commerce, Consolidated via the Shenzhen Warehouse
Order from an authorized brand store on Chinese e-commerce platforms and ship to HowBridge's Shenzhen consolidation warehouse to be combined and forwarded to Taiwan; taxes and fees are declared accurately and shown transparently before shipping, and you can ask customer service first if you have concerns about ingredients.
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