How Much Tax Is Payable on Goods Bought in Hong Kong and Shipped to Taiwan? 2026 Free-Port Benefits and Taiwan Import Rules
HowBridge's own warehouses are the Shenzhen consolidation warehouse and the Taoyuan Dayuan operations warehouse. We currently have no Hong Kong warehouse and do not offer a Hong Kong leg, including a Hong Kong receiving address, official Hong Kong-leg rates, or guaranteed transit times. Any Hong Kong warehouses, shipping rates, and transit times mentioned on this page are for general market reference only and are not services offered by this site; do not use them as a shipping address or to place orders. For goods purchased in Hong Kong, you must arrange forwarding to this site's Shenzhen consolidation warehouse yourself, after which they can be consolidated and shipped from Shenzhen to Taiwan. The Taiwan-side tax rates and import regulations on this page remain valid and can still be used as a reference.
- 🇭🇰 Hong Kong is indeed a free port: it levies duty on exactly four categories—liquor, tobacco, hydrocarbon oil, and methyl alcohol. Other goods are not subject to sales tax, so there is no issue like the non-refundable VAT on goods consolidated and shipped back from Japan, South Korea, or Europe. The listed price is the net price.
- 🔴 However, Taiwan applies its duty-free threshold to the combined value of the same batch: under Article 49, Paragraph 2 of the Customs Act, the customs values of goods in the same batch are added together, and the total must be at or below the Ministry of Finance threshold, currently NT$2,000, to qualify for duty-free treatment. The official definition of a same batch, for express consignments, is the same consignor, the same flight/voyage, and the same consignee (for postal parcels: the same sender, the same arrival date, the same recipient, and two or more items). A consolidated shipment meets this definition, so the values are added together rather than assessed per item.
- 📅 Frequent imports do not qualify for duty-free treatment: if the same taxpayer has goods released under the exemption more than 6 times within a calendar half-year, the exemption no longer applies from the 7th shipment onward. A calendar half-year means January–June or July–December, which are fixed calendar periods, not a rolling six-month period. Customs also provides a Frequent Import Inquiry Service for checking your count.
- 🔑 Hong-Kong-origin goods are not subject to mainland-China import restrictions: under Article 35, Paragraph 2 of the Act Governing Relations with Hong Kong and Macau, Hong Kong goods are treated as imports and processed under the laws governing ordinary imported goods. Article 1, Paragraph 2 of the same Act states that the Act Governing Relations between the People of the Taiwan Area and the Mainland Area generally does not apply. However, classification is based on country of origin, not place of purchase. Goods made in mainland China but purchased in Hong Kong may still be prohibited as mainland goods.
- ⚠️ Two frequently overlooked import requirements: supplement tablets and capsules are subject to 511 and require a permit from the Ministry of Health and Welfare, which may only be used by the importer who applied for it and may not be authorised to other traders. Bluetooth headphones and similar goods may be subject to C02 as commodities subject to import inspection by BSMI. A low duty rate does not mean there are no import requirements.
Duty rates and import-regulation codes are taken from the Customs Administration tariff database using 11-digit CCC codes and from the International Trade Administration import/export regulations. Statutory provisions are taken from the Laws & Regulations Database of the Republic of China, and Hong Kong tax information is taken from the Hong Kong Customs page on dutiable commodities.
Last updated: 2026-07-30｜Based on: Article 49 of the Customs Act (regulation code G0350001), Article 7 of the Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels, Articles 1 and 35 of the Act Governing Relations with Hong Kong and Macau (Q0010003), the Customs Administration tariff database and import/export regulations, and Hong Kong Customs information on dutiable commodities
Hong Kong as a Free Port: Only Four Categories Are Dutiable
Hong Kong is a free port. For the vast majority of imported goods, it does not levy customs duty and has no sales tax or value-added tax. According to the dutiable commodity categories published by Hong Kong Customs, duty is levied on exactly these four categories:
- Liquor (taxed by alcohol strength and value; the current duty rate for liquor with an alcoholic strength of 30% or less is zero)
- Tobacco
- Hydrocarbon oil
- Methyl alcohol
This means the listed price of Hong Kong goods is already the net price. Unlike purchases in Japan, South Korea, or Europe that include sales tax or VAT, there is no loss from being unable to obtain a tax refund when goods are consolidated and shipped to Taiwan. This is a practical advantage of shopping in Hong Kong when using consolidated shipping.
However, Tax-Free in Hong Kong Does Not Mean Tax-Free in Taiwan
When goods enter Taiwan Customs, Taiwan rules still apply in full, including customs duty and 5% business tax. Hong Kong taxation and Taiwan import taxation are two separate systems, and one does not offset the other.
Taiwan Duty-Free Threshold: How Same-Batch Aggregation Works
This is the most easily misunderstood section of this guide and the one with the greatest impact on consolidated shipping. Many guides, including an older version of this page, stated that each item is duty-free if its customs value is below NT$2,000. However, the law requires the customs values of goods in the same batch to be added together.
What the Law Says
Article 49, Paragraph 2 of the Customs Act provides that for imported goods other than those described in the preceding paragraph, duty is exempted when the customs values of goods in the same batch are added together and the total is at or below the threshold announced by the Ministry of Finance. However, the exemption does not apply to frequent imports or to specific goods announced by the Ministry of Finance.
The current threshold is a customs value of NT$2,000. Within this threshold, customs duty, commodity tax, and business tax are exempt, but the exemption does not include tobacco, liquor, or agricultural products subject to tariff quotas.
Official Definition of a Same Batch
For postal parcels imported from abroad, the customs values are combined when there are two or more items from the same sender, arriving on the same date, and addressed to the same recipient.
🔴 Consolidated shipments are mostly imported as express consignments, and an express batch is defined as the same consignor, the same flight/voyage, and the same consignee: multiple items sent by the same consolidator on the same flight/voyage to the same consignee. Therefore, the customs values of all goods in the consolidated shipment are added together before comparison with the threshold; they are not assessed separately per item.
The Practical Difference When Items Are Shipped in the Same Batch
| Scenario | Customs Value | Result |
|---|---|---|
| Cookies shipped separately | NT$800 | Below the threshold; duty-free |
| Supplements shipped separately | NT$1,199 | Below the threshold; duty-free |
| Skincare products shipped separately | NT$1,599 | Below the threshold; duty-free |
| Three items shipped together in the same batch, as is common with consolidated shipping | NT$3,598 | The combined value exceeds the threshold, so the entire batch is taxed |
※ Customs value is calculated on a CIF basis: goods ＋ international freight ＋ insurance. The final value is determined by Customs. This table only illustrates the effect of adding together the customs values of goods in the same batch.
Frequent Imports: No Duty-Free Treatment from the 7th Shipment Onward
Postal parcels addressed to the same recipient do not qualify for duty-free treatment when imports are frequent. Frequent imports means goods released for the same recipient under the exemption in Article 7, Paragraph 1 of the Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels more than 6 times within a calendar half-year.
A calendar half-year means January through June or July through December of each year. These are fixed calendar half-years, not a rolling six-month period counted backward from today.
Customs also provides a Frequent Import Inquiry Service for checking how many exemptions have been used. If you are approaching the limit, check your count before ordering.
Incomplete EZ WAY Real-Name Authentication Remains the Most Common Clearance Problem
The most common reason shipments from Hong Kong are held is not tax, but incomplete real-name authentication. The recipient must complete authentication in the EZ WAY App and select Declaration Consistent for the parcel before clearance can continue.
Made in Hong Kong vs Bought in Hong Kong: Country of Origin Governs
This distinction is particularly important for consolidated Hong Kong shipments but is rarely explained clearly. Taiwan restricts the import of mainland goods, but Hong Kong is not treated as the Mainland Area, provided that the actual country of origin of the goods is Hong Kong.
Legal Basis: Hong Kong Goods Are Treated as Imports
Article 35, Paragraph 2 of the Act Governing Relations with Hong Kong and Macau (regulation code Q0010003) provides that Hong Kong or Macau goods brought or carried into the Taiwan Area are treated as imports, and their inspection, quarantine, management, collection of customs duties and other taxes, and related processing are governed by the laws applicable to imported goods.
Paragraph 1 of the same article also states that trade between the Taiwan Area and Hong Kong or Macau may be conducted directly.
Article 1, Paragraph 2 further provides that where the Act does not specify otherwise, other applicable laws apply, but the Act Governing Relations between the People of the Taiwan Area and the Mainland Area does not apply unless expressly provided by this Act.
In other words, goods originating in Hong Kong are governed by ordinary import laws and are not subject to mainland-China import controls.
🔴 Trap: Bought in Hong Kong Does Not Mean Made in Hong Kong
Import controls are based on country of origin, not where the order was placed or where the shipment was dispatched.
For example, the sweet-biscuit classification in the tariff table on this page, CCC 1905.31, includes MW0, meaning that mainland goods are prohibited from import. Cookies made in Hong Kong by a local brand are Hong-Kong-origin goods and are not subject to that prohibition. However, the same type of cookies made in mainland China and purchased in Hong Kong remain mainland goods and remain subject to the restriction.
Before purchasing, check the country-of-origin marking on the packaging, especially for food and tea classifications that carry mainland-goods control codes.
Tested CCC Duty Rates and Import Requirements for Hong Kong Goods
The following results were tested using our tariff engine. Duty rates are taken from Column I of the Customs Administration tariff database. The import-requirements column is the part most guides omit—a 0% duty rate does not mean there are no import requirements.
| Hong Kong Goods | CCC Tariff Classification | Customs Duty | Import Requirements | Key Point |
|---|---|---|---|---|
| Cookies and sweet biscuits | 1905.31.00.00-7 | 25% | F01 MW0 | 🔴 Mainland-made goods are prohibited; Hong-Kong-origin goods are not restricted |
| Dietary supplements in tablet or capsule form | 2106.90.99.20-8 | 30% | 511 F01 | 🔴 A permit from the Ministry of Health and Welfare is required |
| Skincare products and cosmetics | 3304.99.90.91-0 | 0% | — | Customs duty is 0%, but cosmetics regulations still apply |
| Bluetooth earphones and over-ear headphones | 8518.30.32.00-5 | 0% | C02 | 🔴 Subject to BSMI import inspection |
| Designer genuine-leather handbags | 4202.21.00.00-3 | 6.6% | — | The high unit price usually exceeds the duty-free threshold |
| Hong Kong-style milk tea and prepared tea extracts | 2101.20.00.00-0 | 27.5% | F01 | The duty rate is much higher than the 2% rate for instant coffee |
Import-Regulation Code Guide
- F01: Imported goods must be submitted to the Taiwan Food and Drug Administration under the Regulations of Inspection of Imported Foods and Related Products.
- 511: Importers of food products in tablet or capsule form must obtain a permit from the Ministry of Health and Welfare. The permit may only be used by the importer who applied for it and may not be authorised to other traders. Samples and gifts require an Import Consent.
- C02: Certain goods under this classification are commodities subject to import inspection as announced by BSMI.
- MW0: Mainland goods are prohibited from import. Classification is based on country of origin, so this prohibition does not apply to goods made in Hong Kong.
Goods with a customs value at or below the current threshold of NT$2,000 may be duty-free. However, the exemption affects only tax and does not remove import requirements. The Ministry of Health and Welfare permit for supplements and BSMI inspection for headphones are not waived merely because the value is low.
Import Rules for Pharmacy Supplements and Souvenirs
Pharmacy Supplements in Tablet or Capsule Form
This is one of the easiest categories for purchasers of Hong Kong goods to misjudge. The 30% duty rate is only one hurdle. The import requirements include 511, meaning that the importer must obtain a permit from the Ministry of Health and Welfare. That permit may only be used by the importer who applied for it and may not be authorised to other traders. In other words, using another importer's permit is not sufficient. Separate quantity conditions may exempt limited amounts for personal use from inspection, but the goods remain subject to this import-regulation framework. Confirm the requirements before purchasing.
Medicated Oils from Pharmacies, Such as White Flower Oil and Medicated Wind Oil
If the product is classified as an over-the-counter medicine, postal import for personal use must comply with limits on pharmaceutical imports. Liquids and medicines must also be shipped through a logistics channel that accepts them. The key question is whether the product is classified as medicine or as an ordinary commodity, because entirely different rules apply. Confirm shipping eligibility with customer service in advance.
Souvenirs and Foods, Including Cookies, Egg Rolls, and Pineapple Cakes
Ordinary packaged biscuits, cookies, and egg rolls can be shipped, but products containing meat, including meat-filled mooncakes and pork-floss egg rolls, are subject to animal-quarantine restrictions and may not be mailed. Sweet-biscuit classifications also carry MW0, meaning that goods made in mainland China are prohibited from import. Check the country-of-origin marking when buying Hong Kong-style souvenirs.
Consumer Electronics and Bluetooth Earphones
Customs duty is often 0%, but the tariff classification may include C02, meaning the goods are subject to import inspection as announced by BSMI. This inspection occurs at the point of import clearance and is separate from customs duty. Whether simplified procedures apply to a small quantity imported for personal use must be confirmed case by case under BSMI rules.
Frequently Asked Questions About Taxes on Shipments from Hong Kong to Taiwan
Legal Basis and Official Sources
The article numbers and thresholds cited on this page are taken from the Laws & Regulations Database of the Republic of China and public information issued by the competent authorities. The applicable tariff classification, duty rate, import requirements, and tax payable are subject to the final determination of the Customs Administration, Ministry of Finance.
- Article 49, Paragraph 2 of the Customs Act (regulation code G0350001): duty is exempted when the customs values of goods in the same batch are added together and the total is at or below the Ministry of Finance threshold; the exemption does not apply to frequent imports.
- Article 7, Paragraph 1 of the Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels and related Ministry of Finance announcements: the current duty-free threshold is a customs value of NT$2,000, excluding tobacco, liquor, and agricultural products subject to tariff quotas. The values of two or more items from the same sender, arriving on the same date, and addressed to the same recipient are added together. Duty-free treatment does not apply after goods have been released more than 6 times within a calendar half-year, meaning January–June or July–December.
- Articles 1, Paragraph 2 and 35 of the Act Governing Relations with Hong Kong and Macau (regulation code Q0010003): trade between Taiwan and Hong Kong or Macau may be conducted directly; Hong Kong or Macau goods are treated as imports under the laws governing imported goods; and the Act Governing Relations between the People of the Taiwan Area and the Mainland Area does not apply unless expressly provided by the Hong Kong and Macau Act.
- International Trade Administration import/export regulations: import-regulation codes F01 for food import inspection, 511 requiring a Ministry of Health and Welfare permit for food products in tablet or capsule form, C02 for BSMI import inspection, and MW0 prohibiting the import of mainland goods.
- Hong Kong Customs, Dutiable Commodities—Types and Duty Rates: Hong Kong levies duty on exactly four categories—liquor, tobacco, hydrocarbon oil, and methyl alcohol.
- Laws & Regulations Database: Customs Act
- Laws & Regulations Database: Act Governing Relations with Hong Kong and Macau
- Customs-Port-Trade Single Window: Tariff Rates and Import/Export Regulations
- Ministry of Finance eTax Portal: Important Information for Online Purchases of Foreign Goods
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