Import Tax and Fee Calculator Guide
⚡ 30-Second Overview: How Taiwan Import Taxes Are Calculated
- Tax exemption threshold: dutiable value ≤ NT$2,000 → exempt from customs duty, VAT, and commodity tax (except tobacco, alcohol, and agricultural products subject to tariff quotas). Legal basis: Article 49 of the Customs Act.
- 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 × CCC tariff rate (generally 0%-30%; most 3C products and cosmetics are 0%, textiles are around 10.5-12%, and health supplements can be as high as 30%).
- VAT = (dutiable value + customs duty) × 5%, levied on all imported goods.
- Trade promotion service fee = dutiable value × 0.04% (waived if the amount is below NT$100; legal basis: Article 21 of the Foreign Trade Act).
- 6-times-per-half-year rule: If the same recipient receives more than 6 tax-exempt clearances within a 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: 2026-07-24 (rules verified as of 2026-06-03; case-study tariff rates reviewed and corrected against the tariff database on 2026-07-24) · ✍️ HowBridge Consolidated Shipping Editorial Team · 🛡️ Reviewed by an AEO-certified partner customs broker
Core Formulas (4 You Must Know)
① Dutiable Value
Dutiable value = product price + international shipping + insuranceCustoms 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 rateThe duty rate is determined by the product's CCC code and is generally 0%-30%.
③ VAT
VAT = (dutiable value + customs duty) × 5%VAT is fixed at 5% and applies to all imported goods.
④ Trade Promotion Service Fee
Trade promotion service fee = dutiable value × 0.04%The rate is 4 per 10,000 (Article 21 of the Foreign Trade Act) and is collected by customs. Amounts below NT$100 are waived—the dutiable value must reach NT$250,000 before the fee becomes payable, so nearly all small personal consolidated-shipping parcels are exempt from the trade promotion service fee.
💡 A few products are subject to additional taxes
Tobacco, alcohol, automobiles, motorcycles, and certain home appliances are subject to commodity tax (5-30%); tobacco and alcohol are also subject to tobacco and alcohol tax. Example 5 below provides a detailed calculation.
Tobacco, alcohol, automobiles, motorcycles, and certain home appliances are subject to commodity tax (5-30%); tobacco and alcohol are also subject to tobacco and alcohol tax. Example 5 below provides a detailed calculation.
NT$2,000 Tax Exemption Rules
✅ Dutiable value ≤ NT$2,000 → Fully tax-exempt
No customs duty or VAT. However, tobacco, alcohol, and items subject to commodity tax are not eligible for the exemption (tax remains payable).
No customs duty or VAT. However, tobacco, alcohol, and items subject to commodity tax are not eligible for the exemption (tax remains payable).
⚠️ Dutiable value > NT$2,000 → Tax applies to the full amount
Tax is not limited to the amount over the threshold; the entire shipment is taxed. This creates a major difference between NT$1,999 and NT$2,001.
Tax is not limited to the amount over the threshold; the entire shipment is taxed. This creates a major difference between NT$1,999 and NT$2,001.
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 paid to a purchasing agent or intermediary must be included (excluding buying commissions, subject to practical determination) |
| 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 and commissions are the easiest pitfalls to overlook
Many people assume they only paid the product price, but if the terms of the transaction include brand royalties or commissions paid to a purchasing agent, the law requires them to be included in the dutiable value. If underdeclaration is discovered, additional tax will be assessed under the Customs Act, and serious cases may involve the Customs Anti-Smuggling Act. Provide invoices and proof of payment truthfully when declaring.
Many people assume they only paid the product price, but if the terms of the transaction include brand royalties or commissions paid to a purchasing agent, the law requires them to be included in the dutiable value. If underdeclaration is discovered, additional tax will be assessed under the Customs Act, and serious cases may involve the Customs Anti-Smuggling Act. Provide invoices 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 |
💡 Under Article 33, Paragraph 2 of the Customs Act, the taxpayer may request that the order of Articles 33 and 34 be reversed. The vast majority of ordinary consolidated-shipping parcels use the first-priority transaction value method. Later methods are used only when the declared price is in doubt or the transaction involves related parties. Understanding the sequence helps explain why customs may revalue your goods.
5 Real Examples, Calculated Step by Step
Example 1: Korean Serum, NT$3,000
Product: Korean SK-II Facial Treatment Essence 230ml
Product price: NT$3,000
International shipping: NT$150 (1kg by air)
Insurance: NT$0 (no declared-value coverage)
CCC chapter: 33 (cosmetics)
Duty rate: 0% (most cosmetics in Chapter 33 are 0%)
Dutiable value = 3,000 + 150 = NT$3,150Exemption check: 3,150 > 2,000 → Tax appliesImport duty = 3,150 × 0% = NT$0VAT = (3,150 + 0) × 5% = NT$158Trade promotion service fee = 3,150 × 0.04% ≈ NT$1 (below the NT$100 threshold and waived in practice) Product price: NT$3,000
International shipping: NT$150 (1kg by air)
Insurance: NT$0 (no declared-value coverage)
CCC chapter: 33 (cosmetics)
Duty rate: 0% (most cosmetics in Chapter 33 are 0%)
Total tax and fees ≈ NT$158 (5.3% of the product price)
Final total cost: product 3,000 + shipping 150 + tax 158 = approximately NT$3,308. Cosmetics have a 0% duty rate, so only VAT is payable.
Example 2: Japanese Electric Toothbrush, NT$2,500
Product: Panasonic electric toothbrush
Product price: NT$2,500
International shipping: NT$300 (shipped by sea due to lithium battery)
CCC chapter: 85 (electrical machinery)
Duty rate: 0% (most electronic products are duty-free)
Dutiable value = 2,500 + 300 = NT$2,800Exemption check: 2,800 > 2,000 → Tax appliesImport duty = 2,800 × 0% = NT$0VAT = (2,800 + 0) × 5% = NT$140Trade promotion service fee ≈ NT$1 (below the threshold and waived in practice) Product price: NT$2,500
International shipping: NT$300 (shipped by sea due to lithium battery)
CCC chapter: 85 (electrical machinery)
Duty rate: 0% (most electronic products are duty-free)
Total tax and fees ≈ NT$140 (5.6% of the product price)
Most 3C products have a 0% duty rate and are subject only to VAT, making them one of the least expensive categories to import.
Example 3: U.S. Lululemon Yoga Pants, NT$5,000
Product: 2 pairs of Lululemon Align Pant
Product price: NT$5,000
International shipping: NT$280 (1kg by air)
CCC chapter: 61 (knitted apparel)
Duty rate: 10.5% (knitted; most woven apparel in Chapter 62 is 12%)
Dutiable value = 5,000 + 280 = NT$5,280Exemption check: 5,280 > 2,000 → Tax appliesImport duty = 5,280 × 10.5% = NT$554VAT = (5,280 + 554) × 5% = NT$292Trade promotion service fee ≈ NT$2 (below the threshold and waived in practice) Product price: NT$5,000
International shipping: NT$280 (1kg by air)
CCC chapter: 61 (knitted apparel)
Duty rate: 10.5% (knitted; most woven apparel in Chapter 62 is 12%)
Total tax and fees ≈ NT$846 (17% of the product price)
Textiles and apparel have higher duty rates (10.5% for knitted apparel/12% for woven apparel), which requires special consideration when importing.
Example 4: 12 Bottles of U.S. Health Supplements, NT$8,000
Product: 12 bottles of GNC glucosamine (within the inspection-exempt limit of 12 bottles of each type and 36 bottles in total)
Product price: NT$8,000
International shipping: NT$1,200 (heavy goods by sea)
CCC chapter: 21 (food preparations)
Duty rate: 30% (health supplements in tablet/capsule form)
Dutiable value = 8,000 + 1,200 = NT$9,200Exemption check: 9,200 > 2,000 → Tax appliesImport duty = 9,200 × 30% = NT$2,760VAT = (9,200 + 2,760) × 5% = NT$598Trade promotion service fee ≈ NT$4 (below the threshold and waived in practice) Product price: NT$8,000
International shipping: NT$1,200 (heavy goods by sea)
CCC chapter: 21 (food preparations)
Duty rate: 30% (health supplements in tablet/capsule form)
Total tax and fees ≈ NT$3,358 (42% of the product price)
Health supplements have the highest duty rate (30%), resulting in substantial total taxes and fees after shipping is included. Keeping the dutiable value of each shipment within NT$2,000 qualifies it for the exemption, but remember the limit of 6 times per half-year.
Example 5: 1 Liter of French Red Wine, NT$3,500
Product: French red wine, 750ml × 1 + 350ml × 1 (approximately 1 liter in total; the personal-use limit for consolidated shipping/postal parcels is 5 liters, and an alcohol import permit is required above that amount)
Product price: NT$3,500
International shipping: NT$500 (sea freight + glass reinforcement)
CCC chapter: 22 (alcohol)
Duty rate: 10%
Alcohol content: 12% (typical for red wine)
Tobacco and alcohol tax: Wine is classified as "other brewed alcoholic beverages" and taxed at NT$7 per liter per degree of alcohol content (distilled spirits are NT$2.5 per liter per degree, and beer is NT$26 per liter)
Dutiable value = 3,500 + 500 = NT$4,000Exemption check: Tobacco and alcohol are not eligible for the NT$2,000 exemption → Always taxedImport duty = 4,000 × 10% = NT$400Tobacco and alcohol tax = NT$7 × 1.0 liter × 12 degrees (alcohol content) = NT$84VAT = (4,000 + 400 + 84) × 5% = NT$224Trade promotion service fee ≈ NT$2 (below the threshold and waived in practice) Product price: NT$3,500
International shipping: NT$500 (sea freight + glass reinforcement)
CCC chapter: 22 (alcohol)
Duty rate: 10%
Alcohol content: 12% (typical for red wine)
Tobacco and alcohol tax: Wine is classified as "other brewed alcoholic beverages" and taxed at NT$7 per liter per degree of alcohol content (distilled spirits are NT$2.5 per liter per degree, and beer is NT$26 per liter)
Total tax and fees ≈ NT$708 (20% of the product price)
In addition to customs duty and VAT, alcohol is subject to tobacco and alcohol tax and is not eligible for the exemption; the recipient must be at least 18 years old. The personal-use limit for alcohol shipped through a consolidation service is 5 liters.
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 12,000+ Tariff Search | 0523.tw | Chinese-language search, automatic tax estimates, and multi-platform price comparison |
| Consolidation Provider Calculators | Various Industry Providers | Mostly focused on sea freight, with approximate tax estimates |
3 Key Tax-Saving Tips
1. Make Good Use of the NT$2,000 Exemption by Splitting Imports
A shipment with a dutiable value of NT$2,000 or less is tax-exempt. However, remember the "6-times-per-half-year" rule: if the same recipient receives more than 6 tax-exempt clearances within a half-year period (January-June/July-December), the exemption no longer applies. Carefully control the number of shipments when splitting orders to avoid being classified by customs as a frequent or commercial importer.
2. Receive Preferential Tariff Rates Under the ECFA Early Harvest List
When importing textiles, machinery, chemical raw materials, and other early-harvest items from China, ask the mainland Chinese supplier to obtain an ECFA certificate of origin. The duty rate may be reduced to a preferential rate or 0%.
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 tariff rates and rules on this page are compiled from the following current laws, regulations, and official government information (rules verified on 2026-06-03; case-study tariff rates reviewed against this site's Customs Administration-synchronized tariff database on 2026-07-24):
- NT$2,000 exemption: Pursuant to Article 49, Paragraph 2 of the Customs Act (goods in the same shipment with a dutiable value below the limit announced by the Ministry of Finance are exempt, except in cases of frequent imports or specified goods) — Customs Administration, Ministry of Finance.
- Dutiable value, transaction value, and expenses that must be included (commissions/royalties/shipping/insurance): Pursuant to Article 29 of the Customs Act (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.
- VAT 5%: Pursuant to the Value-added and Non-value-added Business Tax Act — Ministry of Finance.
- Import duty rates: Determined item by item pursuant to the Customs Import Tariff (CCC tariff codes) — Customs Administration, Ministry of Finance (case-study rates reviewed against this site's synchronized tariff database: Chapter 33 cosmetics 0%, most of Chapter 85 0%, Chapter 61 knitted apparel 10.5%, health supplements 30%).
- Commodity tax: Pursuant to the Commodity Tax Act; tobacco and alcohol tax: Pursuant to the Tobacco and Alcohol Tax Act (other brewed alcoholic beverages NT$7 per liter per degree, beer NT$26 per liter, and distilled spirits NT$2.5 per liter per degree) — Ministry of Finance.
- Trade promotion service fee 0.04%: Pursuant to Article 21 of the Foreign Trade Act (the statutory maximum is 4.25 per 10,000 of the value of imported or exported goods, and the current rate is 0.04%) — International Trade Administration, Ministry of Economic Affairs (collected by customs and waived when the amount is below NT$100).
- More than 6 times per half-year disqualifies imports from the exemption: Pursuant to the Regulations Governing Customs Clearance for Importing and Exporting Postal Parcels — Customs Administration, Ministry of Finance.
- Consolidated-shipping and postal-parcel limits for tobacco and alcohol: up to 5 liters of alcohol and 5 cartons of cigarettes (1,000 cigarettes) may be imported without an import permit, but are always taxed — Ministry of Finance and Tobacco and Alcohol Administration Act.
Official searches and calculators: Customs Administration, Ministry of Finance, Ministry of Finance Tax Portal, and International Trade Administration, Ministry of Economic Affairs; for real-time tariff searches in Chinese, use the HowBridge 12,000+ Tariff Search Tool.
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?
Customs assesses tax based on the "same recipient and same shipping batch," so splitting the same batch into multiple parcels does not save tax. Parcels sent at different times may each qualify for the exemption, but remember the limit of 6 times per half-year; frequent split shipments to the same person over a short period can raise concerns that the imports are commercial.
Have the taxes and fees already been calculated when I confirm the declaration in EZWay?
Yes. The customs system automatically calculates taxes and fees based on the declared product name, CCC code, and declared value, then displays them in the EZWay app. After confirming that the amount is correct, tap "Declaration Matches." Customs will generally release the parcel within several hours to 1 day. If you have questions, contact HowBridge customer service first.
Are taxes calculated the same way for commercial imports and goods for personal use?
The formula is the same, but commercial imports are not eligible for the NT$2,000 exemption (tax always applies), and invoice and input-tax treatment differs. If a commercial import qualifies under the ECFA Early Harvest List, it may receive a preferential duty rate.
Must commissions paid to a purchasing agent and brand royalties be included in the dutiable value?
Yes. Under Article 29, Paragraph 3 of the Customs Act, commissions borne by the buyer, royalties and remuneration paid as a condition of the transaction, shipping, insurance, and other charges must be added to the dutiable value for taxation if they are not already included in the price actually paid. If underdeclaration is discovered, additional tax will be assessed, and serious cases may involve the Customs Anti-Smuggling Act. Provide invoices 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 per 10,000), collected by customs under Article 21 of the Foreign Trade Act. The key is the exemption threshold: if the amount payable on a customs declaration is below NT$100, the fee is waived—the dutiable value must reach NT$250,000 before the fee becomes payable. Therefore, nearly all ordinary personal consolidated-shipping parcels are exempt from the trade promotion service fee; it is generally paid only on large commercial imports.
Related Reading
Calculate Taxes and Fees Before Consolidated Shipping
Free search across 12,000+ tariff codes, 24/7 customer support for CCC code confirmation, and transparent tax and fee estimates.
Register Free to Start Consolidated Shipping