Import Tax and Fee Calculator Guide

⚡ 30-Second Overview: How Taiwan Import Taxes Are Calculated

This page is both a calculator and a tutorial: at the top you can enter the product amount, currency and weight to get customs duty, commodity tax, business tax and total landed cost; below are the core formulas, the 6 customs valuation methods and 3 China e-commerce calculation examples, showing how every figure is worked out.
Duty-free threshold: dutiable value of the same batch NT$2,000 or less (inclusive) → no customs duty, business tax or commodity tax; tobacco and alcohol and agricultural products under tariff quotas are excluded. Legal basis: Customs Act Article 49 paragraph 2, Value-added and Non-value-added Business Tax Act Article 9 subparagraph 2.
Over NT$2,000: the full amount is taxed (not just the amount over the threshold), so there is a major difference between NT$1,999 and NT$2,001.
Import duty = dutiable value × rate; the rate depends on the 11-digit CCC code, and the first-column rate in the Customs-Port-Trade Single Window “Tariff and Rate Comprehensive Inquiry (GC411)” governs; a few codes use specific or compound duty (the higher applies).
Business tax = (dutiable value + customs duty + commodity tax or tobacco and alcohol tax) × 5% (Business Tax Act Article 20); goods covered by the NT$2,000 low-value exemption are exempt from business tax (same Act, Article 9 subparagraph 2).
Trade promotion service fee = dutiable value × 0.04%, waived at NT$100 or less, so it is actually charged only when the dutiable value exceeds NT$250,000 (Trade Act Article 21).
6-times-per-half-year rule: If the same taxpayer receives more than 6 tax-exempt clearances in the same half-year period (January-June/July-December), the imports are deemed "frequent," and the exemption no longer applies starting with the 7th shipment.
Dutiable value = product price + international shipping + insurance (the customs tax base).

Sources: Customs Administration, Ministry of Finance; Ministry of Finance Tax Portal; International Trade Administration, Ministry of Economic Affairs (see "Legal Basis and Official Sources" at the end).

📅 Last updated: 2026-10-12 (rules corrected on the basis of verification on 2026-10-12: business tax formula, scope of commodity tax, trade promotion fee threshold, tobacco and alcohol quantities; examples changed to China e-commerce calculations) · ✍️ HowBridge editorial team · 🛡️ compiled from Customs Administration announcements and current regulations

Core Formulas (4 You Must Know)

Taiwan import taxes and fees consist of three items: customs duty, business tax and the trade promotion service fee, all based on the dutiable value (product price + freight to the Taiwan port + insurance). Customs duty = dutiable value × CCC rate; business tax = (dutiable value + customs duty + commodity tax or tobacco and alcohol tax) × 5%; trade promotion fee = dutiable value × 0.04%, waived at NT$100 or less. As a rule, no tax is levied when the dutiable value of the same batch is NT$2,000 or less (inclusive); above that, the whole amount is taxed.

① Dutiable Value

Dutiable value = product price + international shipping + insurance

Customs uses this as the tax base, and all subsequent taxes and fees are calculated from this figure.

② Import Duty

Import duty = dutiable value × customs duty rate

The duty rate is determined by the 11-digit CCC code, and the first column of GC411 governs.

③ VAT

Business tax = (dutiable value + customs duty + commodity tax / tobacco and alcohol tax) × 5%

Under Business Tax Act Article 20; goods under the NT$2,000 low-value exemption are exempt under Article 9 subparagraph 2 of the same Act.

④ Trade Promotion Service Fee

Trade promotion service fee = dutiable value × 0.04%

The rate is 4 ten-thousandths (Trade Act Article 21), collected by Customs on behalf of the authority. Amounts of NT$100 or less are waived, so it is actually charged only when the dutiable value exceeds NT$250,000; small personal consolidated parcels therefore almost never pay the trade promotion fee.

💡 A few products carry extra taxes
Cars (15% to 30%), motorcycles (17%), some household appliances (such as refrigerators 13%, air conditioners 20%, dehumidifiers 15%), beverages, tyres and flat glass are subject to commodity tax (Commodity Tax Act); tobacco and alcohol are not subject to commodity tax but to tobacco and alcohol tax (Tobacco and Alcohol Tax Act Article 8).

NT$2,000 Tax Exemption Rules

✅ Dutiable value ≤ NT$2,000 → no customs duty, business tax or commodity tax
But tobacco and alcohol, agricultural products under tariff quotas, and imports from the 7th time within a half-year by the same taxpayer do not qualify (tax is still payable).

⚠️ Dutiable value > NT$2,000 → all taxes payable
It is not “tax only on the excess”; it is the whole amount taxed. So NT$1,999 versus NT$2,001 makes a big difference.

📐 Comparison example: the same cotton knit T-shirt (CCC 6109.10.00.00-6, first-column duty 10.5%)
① Dutiable value NT$1,980 (not over NT$2,000, and within the first 6 low-value duty-free releases of this half-year) → customs duty 0, business tax 0, total taxes and fees NT$0.
② Dutiable value NT$2,050 (over NT$2,000) → tax is calculated on the whole NT$2,050: customs duty = 2,050 × 10.5% ≈ NT$215; business tax = (2,050＋215) × 5% ≈ NT$113; trade promotion fee by formula ≈ NT$0.8, waived at NT$100 or less; total taxes and fees about NT$328.
③ If you wrongly assumed only the excess NT$50 is taxed: customs duty 50 × 10.5% ≈ NT$5, business tax about NT$3, total only about NT$8, which is about 40 times lower than the actual NT$328.
The dutiable value is only NT$70 higher, yet taxes and fees jump from 0 to about NT$328. The 10.5% rate in this example is taken from the first column of CCC 61091000006 in this site’s tariff database (queried 2026-10-12) and can be cross-checked in the Customs-Port-Trade Single Window GC411; the actual CCC and tax amount are as determined by Customs.

Four follow-up questions about estimating import taxes and fees

How is the trade promotion service fee calculated? Below what amount is it waived?

Trade promotion service fee = dutiable value × 0.04%, waived at NT$100 or less, so it is actually charged only when the dutiable value exceeds NT$250,000. The legal basis is Article 21 of the Trade Act (statutory ceiling 4.25 ten-thousandths, current rate 4 ten-thousandths), collected by Customs together with the customs duty. For a parcel with a dutiable value of NT$3,000 the formula gives NT$1.2, and because amounts of NT$100 or less are waived, you actually pay 0; only large business imports need to count it as a cost.

Are the numbers from online customs duty calculators accurate?

Online calculators provide estimates; the final amount is always as determined by customs. Differences come mainly from three sources: first, the CCC tariff code—the same product may have a duty rate anywhere from 0% to 30% depending on its material, manufacturing method, use, specifications, or origin; second, the dutiable value, which customs may reassess based on the declared data and the goods actually received; third, additional taxes such as commodity tax and tobacco and alcohol tax, which typical calculators do not include automatically. Use a calculator first to get a range, then look up the actual rate using the exact CCC tariff code.

What information do I need before estimating import taxes?

Four pieces of information are enough for an estimate: ① the transaction price of the product (the amount actually paid after discounts); ② the international shipping cost to the port of entry in Taiwan; ③ insurance, entered as 0 if the shipment is not insured; ④ the product's CCC tariff code, or at least a description of its material and use. The first three added together make the dutiable value, and the fourth determines the duty rate. If a shipment includes multiple items under different tariff classifications, calculate each against its own tariff code and then add them up; you cannot apply a single rate to the whole shipment.

What is "customs tax"? Is it the same as import duty?

“Customs tax” is a colloquial term. It usually means the taxes and fees calculated together at the declaration stage when goods are imported and collected (or collected on behalf of others) by Customs, and it is more than customs duty alone. For online-shopping parcels the two most common items are customs duty (dutiable value × CCC rate) and business tax (under Article 20 of the Value-Added and Non-Value-Added Business Tax Act, dutiable value plus customs duty, plus commodity tax or tobacco and alcohol tax for taxable goods, × 5%; Article 41 provides that Customs collects it on behalf of the authority). Cars, motorcycles, some home appliances, tobacco and alcohol also carry commodity tax or tobacco and alcohol tax, and the trade promotion service fee is a charge that is waived at NT$100 or less. To work out your own customs tax, enter the amount, currency and weight in the import duty calculator at the top of this page; if the dutiable value of the same batch is NT$2,000 or less and the low-value duty-exemption conditions are met, no tax is levied as a rule, and above that the whole amount is taxed.

How Is Dutiable Value Determined? 6 Customs Valuation Methods Most Calculators Do Not Explain Clearly

The earlier formula, "dutiable value = product price + shipping + insurance," is the most common result, but the actual basis used by customs is the "transaction value method" under Article 29 of the Customs Act: the dutiable value is based on the "price actually paid or payable for imported goods sold from the exporting country to the Republic of China," with six categories of expenses added as required by law. Understanding what must be included helps prevent underdeclaration and subsequent tax assessments by customs.

I. Expenses That "Must Be Included" in Dutiable Value (Article 29, Paragraph 3 of the Customs Act)

If the price actually paid or payable does not include the following expenses, customs must add them to the dutiable value for taxation. These are the items consolidated-shipping users most commonly overlook and the leading causes of additional tax assessments:

Subparagraph	Item Included	Plain-Language Explanation
Subparagraph 1	Commissions, brokerage fees, container costs, and packing costs borne by the buyer	Commissions and handling fees borne by the buyer must be included (except purchasing commissions, as determined in practice)
Subparagraph 2	Raw materials, components, tools, molds, design services, and other items supplied by the buyer to the seller free of charge or at a reduced price (reasonably apportioned)	If you supply materials or components to a factory for contract manufacturing, their value must be apportioned and included
Subparagraph 3	Royalties and remuneration paid by the buyer as a condition of the transaction	Brand licensing fees and trademark royalties must be included if they are a condition of the import transaction
Subparagraph 4	Amounts payable to the seller after the buyer uses or disposes of the imported goods	Proceeds that must be returned to the seller after resale
Subparagraph 5	Freight, loading, unloading, and handling charges incurred up to the port of importation	International shipping (the "shipping" in the formula)
Subparagraph 6	Insurance	Cargo transportation insurance (the "insurance" in the formula)

⚠️ Royalties / commissions are the easiest trap
Many people think “I only pay the product price”, but if the transaction terms include a brand royalty or a commission borne by the buyer, the law requires them to be added to the dutiable value and taxed. If an understatement is discovered, back tax is collected under the Customs Act, and serious cases may involve the Anti-Smuggling Act. We recommend providing the invoice and proof of payment truthfully when declaring.

II. When Transaction Value Cannot Be Used, Customs Applies These 6 Methods in Order

The transaction value method has first priority. If a special relationship between the buyer and seller affects the price, or if doubts about the authenticity of the declaration documents prevent its use (Article 30 of the Customs Act), customs will proceed through the following statutory methods in sequence to determine the dutiable value:

Priority	Method	Article	Summary
1	Transaction Value Method	Article 29	Price actually paid or payable + the six expenses above (primary method)
2	Transaction Value Method for Identical Goods	Article 31	Uses the transaction value of identical goods from the same producing country with the same quality and reputation, subject to reasonable adjustments
3	Transaction Value Method for Similar Goods	Article 32	Uses the transaction value of similar goods with the same functions that are commercially interchangeable
4	Deductive Value Method	Article 33	Uses the unit price at which the greatest aggregate quantity is first sold domestically, less profit, customs duty, freight, and insurance
5	Computed Value Method	Article 34	Adds production costs + normal profit and general expenses + freight and insurance
6	Reasonable Method (Fallback)	Article 35	When none of the first five methods applies, the value is determined by a reasonable method based on available information

💡 The taxpayer may ask Customs to change the order in which Article 33 and Article 34 apply (Customs Act Article 33 paragraph 2: “Customs may, at the request of the taxpayer…”, which is at Customs’ discretion). The vast majority of normal consolidation parcels use the first-ranked “transaction value method”; the later methods are used only when the price is in doubt or the transaction is between related parties, and knowing the order helps you judge why Customs revalued your goods.

Sources for this section

Primary government and academic sources:

Government notice Basis for calculating the customs value of dutiable imported goods (principle on whether import duty is to be added to the taxable value for commodity tax) law-out.mof.gov.tw — See this to learn whether import duty is added to the commodity tax value of taxable imports and how duty-exempt goods are treated.
Journal article Essentials of international trade: import and export clearance practice and the calculation of import duties and taxes (3) calculation ieatpe.org.tw — Trade Magazine, Issue 408, “International Trade Know-How” calculations section: complete import tax and fee formulas with itemized examples for refrigerators, wine and cigarettes.

3 China e-commerce calculation examples

The amounts below are illustrative inputs: RMB prices are converted at the Bank of Taiwan selling rate of the middle day of the ten-day period before declaration (Customs Act Article 39, see customs ten-day exchange rate inquiry), and international freight at the live quote on the site is included in the dutiable value. Taobao products can be calculated directly with the Taobao duty estimator.

Example A: Taobao cotton T-shirt, dutiable value NT$2,500

Product: cotton knit T-shirt bought on Taobao
Dutiable value: NT$2,500 (illustrative input, including product price and international freight; freight is per the actual quote)
CCC code: 61091000006 (T-shirts of cotton, knitted or crocheted)
Duty rate: first column 10.5%

Exemption check: 2,500 > 2,000 → the whole amount is taxedImport duty = 2,500 × 10.5% = 262.5 ≈ NT$263Business tax = (2,500 + 262.5) × 5% ≈ NT$138Trade promotion fee = 2,500 × 0.04% = NT$1, waived at NT$100 or less

Total taxes and fees ≈ NT$401

The rate is taken from the first column of this site’s tariff database (queried 2026-10-12); GC411 and Customs’ determination govern.

Example B: Pinduoduo running shoes, dutiable value NT$3,000

Product: running shoes bought on Pinduoduo (outer sole of rubber or plastics, upper of plastics)
Dutiable value: NT$3,000 (illustrative input, including product price and international freight; freight is per the actual quote)
CCC code: 64029990354
Duty rate: first column 7.5%

Exemption check: 3,000 > 2,000 → the whole amount is taxedImport duty = 3,000 × 7.5% = NT$225Business tax = (3,000 + 225) × 5% ≈ NT$161Trade promotion fee = 3,000 × 0.04% = NT$1.2, waived at NT$100 or less

Total taxes and fees ≈ NT$386

The rate is taken from the first column of this site’s tariff database (queried 2026-10-12); GC411 and Customs’ determination govern.

Example C: Taobao cotton T-shirt, dutiable value NT$1,800 (6-times-per-half-year rule)

Product: cotton knit T-shirt bought on Taobao
Dutiable value: NT$1,800 (illustrative input, including product price and international freight; freight is per the actual quote)
CCC code: 61091000006
Duty rate: first column 10.5%

Exemption check: 1,800 ≤ 2,000First 6 low-value duty-free releases this half-year → customs duty and business tax fully exempt, taxes and fees NT$0From the 7th time the exemption no longer applies → customs duty = 1,800 × 10.5% = NT$189Business tax = (1,800 + 189) × 5% ≈ NT$99Trade promotion fee = 1,800 × 0.04% ≈ NT$0.7, waived at NT$100 or less

First 6 times NT$0; from the 7th time total ≈ NT$288

The rate is taken from the first column of this site’s tariff database (queried 2026-10-12); GC411 and Customs’ determination govern.

Official and Third-Party Calculators

Tool	Provider	Features
Customs Administration "Import Tax and Fee Calculator"	Customs Administration	Most authoritative; requires a CCC code; more complex interface
Single Window Tariff Search	Customs Administration	Looks up product CCC codes and tariff rates
HowBridge 12,700+ 11-digit tariff code lookup	0523.tw	Chinese-language search, automatic tax estimates, and multi-platform price comparison
Consolidation Provider Calculators	Various Industry Providers	Mostly freight estimates, taxes only roughly estimated

Don’t want to open a web page every time? Calculate in an AI assistant or your own system

The calculator at the top of this page, the lucky_import_tax_estimate tool in HowBridge’s public MCP, and the tax estimate API in the service marketplace all run on the same calculation code and tariff data, so the same inputs produce the same results.

Ask directly in an AI assistant

Add the public MCP https://0523.tw/mcp/public (no key, no registration) to Claude, ChatGPT, or any other MCP-capable AI assistant, and you can simply ask, “How much tax do I pay to import a thermos that costs RMB 1,500?” The AI will call lucky_import_tax_estimate and return the customs duty, business tax (VAT), trade promotion service fee, and whether the NT$2,000 small-value exemption applies. For setup instructions for each AI assistant, see the consolidation MCP tutorial.

Integrate into your own website or system

To add tax estimates to your own website or back office, start with the three entry points summarized on the HowBridge developer platform: your code can call the public MCP directly, and the parameters and examples for the tax estimate API are in the tax API developer docs, which requires applying for a key in the service marketplace first.

Whichever entry point you use, estimates are for reference only; the actual tax payable is as assessed by customs. AI assistants can also make mistakes when relaying numbers, so rely on the raw figures returned by the tool.

3 Key Tax-Saving Tips

1. Understand the NT$2,000 duty-free threshold

Only a shipment whose combined customs value (including freight and insurance) is NT$2,000 or less is exempt; above that, the whole amount is taxed, not just the excess. Once the same taxpayer has had more than 6 duty-free releases in a half-year period (Jan–Jun / Jul–Dec), the exemption no longer applies from the 7th. Goods in the same shipment may not be declared separately; if they are, Customs combines their customs values and taxes the total.

2. Receive Preferential Tariff Rates Under the ECFA Early Harvest List

For items on the early harvest list for imports from mainland China (Customs Administration announcement of 2026-01-20: ECFA comparison table, 354 items on the Taiwan side), enter PT on the declaration and attach the original ECFA certificate of origin issued by the mainland side to qualify for the ECFA preferential rate; check item by item whether yours is on the list.

3. Check the Tariff Rate Before Choosing the Source Country

The same product may be subject to different tariff rates depending on its origin and applicable agreements. Use the tariff search tool to check the CCC rate and ECFA eligibility before deciding where to buy and how to ship.

Legal Basis and Official Sources

All rates and rules on this page are compiled from the following current regulations and official government data (rules verified 2026-10-12; example rates queried from this site’s tariff database on 2026-10-12):

NT$2,000 exemption: under Customs Act Article 49 paragraph 2 (a batch whose dutiable value is below the limit announced by the Ministry of Finance is exempt, except for frequent imports or specified goods); business tax exemption under Value-added and Non-value-added Business Tax Act Article 9 subparagraph 2; for application notes see the Ministry of Finance Taxation Portal “Points to note when buying goods from abroad online”.
Dutiable value, transaction price and items to be included (commission / royalty / freight / insurance): under Customs Act Article 29 (transaction value method) — Customs Administration, Ministry of Finance.
6 customs valuation methods and their order of application: Pursuant to Articles 29 and 31-35 of the Customs Act (transaction value method → identical goods → similar goods → domestic selling price → computed value → reasonable method) — Customs Administration, Ministry of Finance.
Business tax 5%: under Value-added and Non-value-added Business Tax Act Article 20 (calculation), Article 9 subparagraph 2 (low-value exempt goods not taxed) and Article 41 (collected by Customs) — Ministry of Finance.
Import duty rate: determined item by item under the Customs import tariff (CCC codes) — Customs Administration, Ministry of Finance; example rates are taken from the first column of this site’s tariff database (queried 2026-10-12) and cross-checked with the Customs-Port-Trade Single Window GC411.
Commodity tax: under the Commodity Tax Act (ad valorem 8%-30%, plus specific duties); tobacco and alcohol tax: under Tobacco and Alcohol Tax Act Article 8 (other brewed alcoholic beverages NT$7 per litre per degree, beer NT$26 per litre, distilled spirits NT$2.5 per litre per degree) — Ministry of Finance.
Trade promotion service fee 0.04%: under Trade Act Article 21 (the statutory ceiling is 4.25 ten-thousandths of the value of imported and exported goods; the current rate is 0.04%) — Ministry of Economic Affairs, Taiwan International Trade Administration; collected by Customs on its behalf, and amounts of NT$100 or less are waived (explanation from the Customs Administration, Ministry of Finance).
No exemption after more than 6 times in a half-year: under the Customs Act Article 49 paragraph 2 proviso and the Ministry of Finance guidance, counted per taxpayer for each half-year (January–June, July–December) by the import date stated on the declaration and recalculated every year on 1/1 and 7/1 — Ministry of Finance.
Tobacco and alcohol quantities for personal use: cigarettes 5 cartons (1,000 sticks), cigars 125 pieces, pipe tobacco 5 pounds, alcohol up to 5 litres are exempt from the tobacco and alcohol import licence (Ministry of Finance announcement No. 11503613500, effective 2026-02-01); tobacco and alcohol do not qualify for the NT$2,000 exemption — Ministry of Finance.

Official inquiry and calculation: Customs Administration, Ministry of Finance, Ministry of Finance Taxation Portal, International Trade Administration, Ministry of Economic Affairs; for an instant tariff lookup with translated descriptions, use the HowBridge 12,700+ 11-digit tariff code lookup tool.

Sources for this section

Primary government and academic sources:

Government notice Overseas online shopping is easy, but frequent imports call for caution (guidance on the limit of 6 duty-free consignments per six months) mof.gov.tw — See this Ministry of Finance (Taiwan) information release to learn how the 6 duty-free imports per half-year are counted, when the count resets, what happens after the limit and where to check your remaining allowance.
Official manual Operating manual for the collection of business tax by Customs on behalf of the tax authority law-out.mof.gov.tw — The Ministry of Finance (Taiwan)'s manual for customs collection of business tax: complete rules on the 5% import business tax formula, customs value components, exemptions, refunds, additional assessments and late-payment surcharges.
Statistics / white paper Statistics on duties and taxes collected by Customs (customs duty, and business tax and commodity tax collected by Customs on behalf of the tax authority) web.customs.gov.tw — Official Customs Administration, Ministry of Finance (Taiwan) tax and fee collection statistics: customs duties, business tax and commodity tax collected by customs, tobacco and alcohol tax, health and welfare surcharge, and trade promotion fees.

HowBridge Key Figures (Free to Cite)

The following summarizes the rates and thresholds used in this page's calculation logic, each of which can be verified item by item against "Legal Basis and Official Sources" below.

The four rates at a glance: customs duty follows the first-column rate of the 11-digit CCC code; business tax 5%; trade promotion fee 0.04%, waived at NT$100 or less.
Working back to the trade promotion fee threshold: the dutiable value must exceed NT$250,000 before the fee exceeds NT$100 and is actually charged (250,000 × 0.04% = 100, exactly NT$100 is still waived; derived by HowBridge on 2026-10-12 from the current Customs Administration rate). This is why individual consolidation parcels almost never pay the trade promotion fee.
Low-value exemption threshold: a dutiable value of NT$2,000 for the same shipment; applies to the first 6 releases for the same taxpayer in each half-year period (January–June / July–December) and no longer applies from the 7th.
International freight included in the dutiable value: Sea Express NT$50 per unit; Sea LCL consolidation (ask customer service for a quote depending on the goods); air freight at the live quote on the site.
Size of this site’s tariff database: it contains 12,705 11-digit CCC tariff codes (method: number of codes in this site’s tariff database; count date 2026-10-12).

HowBridge measured data (6 per half-year): among the 169 declarants who cleared customs through HowBridge from 2026-07-01 to 2026-09-30, 59.8% declared only once, 9.5% have accumulated 6 declarations and 6.5% have gone past 6 (count = number of Sea Express house bills cleared through HowBridge, whether or not the exemption applied, excluding other providers and postal parcels; verified on 2026-10-12, recalculated monthly). For the distribution and method, see measured data on the 6-per-half-year rule for cross-border online shopping.

The figures in this section are for estimation only; the taxes and fees actually payable are as determined by customs, and if rates change due to regulatory adjustments, official announcements prevail.

Import Tax and Fee FAQs

Why did customs value my product higher than the actual purchase price?

Customs has an appraisal mechanism: if your declared value is clearly below the market price, such as declaring a designer bag at NT$200, customs will revalue it using other methods in the order specified in Articles 31-35 of the Customs Act. Recommendations: ① Keep the official invoice + credit card statement ② If you disagree with the determined value, you may apply for a review in accordance with the law ③ Under ordinary circumstances, customs will use the invoiced price unless it clearly deviates from the market price.

Why are cosmetics classified under Chapter 33 instead of Chapter 21?

CCC chapters classify products by their "primary function": cosmetics = 33 (essential oils, cosmetics, and toiletries, mostly with a 0% duty rate); health supplements = 21 (food preparations, with most tablets and capsules at 30%); pharmaceuticals = 30 (pharmaceutical products). If the same brand produces both medicinal and cosmetic products, the specific ingredients determine the chapter. Use the tariff search tool to confirm.

Can I refuse to pay the tax?

Technically, you can "refuse delivery" and have the parcel returned to the seller, but you must bear the return shipping cost. Recommendations: ① Review the tax and fee details immediately after receiving the EZWay notification ② If the charges are too high, you may consider refusing delivery, but because you have already paid the seller, cross-border returns are usually not cost-effective ③ If you dispute the tariff classification or tax amount, you may appeal through the review procedure.

Is it cheaper to split the same order into multiple parcels?

No. For express cargo under Articles 15 and 30 of the Regulations Governing Customs Clearance of Sea Express Consignments, when goods of the same batch (same shipper, same flight [voyage], sent to the same consignee) are declared separately, Customs must combine their dutiable values; for postal parcels, items from the same sender on the same arrival date to the same recipient are combined. In addition, once the same taxpayer has been released duty-free more than 6 times in a half-year, the exemption no longer applies. Combined shipping usually also saves international freight.

Have the taxes and fees already been calculated when I confirm the declaration in EZWay?

The EZ WAY app shows the declaration data; after you tap “Declaration matches” to complete the mandate confirmation, you can view the tax and fee details; Customs accepts and releases only after the mandate confirmation is complete, and the actual release time depends on inspection and the operator’s handling. If you have questions, contact HowBridge customer service first.

Are taxes calculated the same way for commercial imports and goods for personal use?

The formulas are the same. Whether the low-value exemption applies is determined by Customs Act Article 49 paragraph 2 and Customs’ determination (frequent imports or goods specified by the Ministry of Finance do not qualify); invoicing and input-tax deduction are handled differently. For goods from mainland China that are on the ECFA early harvest list, enter PT on the declaration and attach the original ECFA certificate of origin issued by the mainland side to qualify for the preferential rate.

Must commissions and brand royalties borne by the buyer be included in the dutiable value?

Yes. Under Customs Act Article 29 paragraph 3, commissions, handling fees, and container and packing costs borne by the buyer (subparagraph 1), royalties and fees paid as a condition of the transaction (subparagraph 3), freight, loading, unloading and handling charges to the port of entry (subparagraph 5) and insurance (subparagraph 6) must be added to the dutiable value by Customs and taxed, as long as they are not already included in the price actually paid. If an understatement is discovered, back tax is collected, and serious cases may involve the Customs Anti-Smuggling Act. We recommend providing the invoice and proof of payment truthfully when declaring.

How is the trade promotion service fee calculated? Do consolidated-shipping parcels incur it?

The trade promotion service fee is calculated as “dutiable value × 0.04%” (4 ten-thousandths) and collected by Customs on its behalf, with Trade Act Article 21 as the legal basis. The key point is the waiver threshold: for one declaration, an amount of NT$100 or less is waived, which means the dutiable value must exceed NT$250,000 before it is actually charged. So ordinary personal consolidated parcels almost never pay it; those who really pay are mostly large commercial imports.

Will the taxes calculated by an online import duty calculator be the same as what customs actually charges?

An online calculator gives "an estimate based on the data you enter," and the amount actually assessed by customs may differ, mainly for three reasons: ① the dutiable value is in principle based on the transaction value of the imported goods (Article 29 of the Customs Act), but if customs doubts the truthfulness or accuracy of the transaction documents and still has reasonable doubt after the taxpayer's explanation, it will instead determine the value under Articles 31 to 35 of the Customs Act, in order, based on the transaction value of identical goods, the transaction value of similar goods, the domestic selling price, the computed value, or a reasonable method; ② a different CCC code classification directly changes the applicable duty rate; ③ the actual shipping and insurance costs differ from the estimates you entered. Treat the estimate as a budgeting reference; the official amount is as stated on the customs tax payment notice for imported goods.

How do I find out the customs duty rate for my product?

The rate is determined by the product's CCC code (the Standard Classification of Commodities of the Republic of China, 11 digits in total: the first 6 digits are the international HS code, digits 7-8 are Taiwan's customs tariff subheading, digits 9-10 are the statistical subheading, and digit 11 is the check digit). It is the first 8 digits that actually determine the duty rate, and rates for the same type of product can differ greatly depending on the material; the 10-digit commodity code given by a Chinese seller cannot be used directly as a Taiwan CCC code. To look it up, use the Tariff and Duty Rate Integrated Query (GC411) on the "Customs Port Trade Single Window" of the Customs Administration, Ministry of Finance, enter the product name or code, and check the "Column 1 rate" (applicable to World Trade Organization members or to countries or regions that grant Taiwan reciprocal treatment, which covers most imported goods). If you cannot determine the classification, you may apply to customs before import for an advance ruling on the tariff classification under Article 21 of the Customs Act; customs will reply in writing, but it may still change that ruling afterwards.

Calculate Taxes and Fees Before Consolidated Shipping

Free lookup of 12,700+ 11-digit tariff codes, plus customer service (AI 24 hours, live agents Monday to Friday 09:00–18:00) to help confirm CCC codes and give transparent tax and fee estimates.

Import Tax and Fee Calculator Guide

Core Formulas (4 You Must Know)

NT$2,000 Tax Exemption Rules

How is the trade promotion service fee calculated? Below what amount is it waived?

Are the numbers from online customs duty calculators accurate?

What information do I need before estimating import taxes?

What is "customs tax"? Is it the same as import duty?

How Is Dutiable Value Determined? 6 Customs Valuation Methods Most Calculators Do Not Explain Clearly

I. Expenses That "Must Be Included" in Dutiable Value (Article 29, Paragraph 3 of the Customs Act)

II. When Transaction Value Cannot Be Used, Customs Applies These 6 Methods in Order

3 China e-commerce calculation examples

Example A: Taobao cotton T-shirt, dutiable value NT$2,500

Example B: Pinduoduo running shoes, dutiable value NT$3,000

Example C: Taobao cotton T-shirt, dutiable value NT$1,800 (6-times-per-half-year rule)

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