How Much Tax Do You Pay When Shipping Purchases from Japan to Taiwan?
📅 Last updated: 2026-08-17 (regulations and quantity limits verified as of 2026-08-17) · ✍️ HowBridge Forwarding Editorial Team · 🛡️ Compiled from Customs announcements and current regulations
HowBridge does not currently offer or operate any Japan-to-Taiwan freight forwarding, purchasing-agent, or payment-agent service. The service does not currently exist, and there is no usable Japanese, Tokyo, or Osaka warehouse address, no official rates, and no guaranteed transit times. Any warehouse names, shipping fees, or transit times mentioned elsewhere on this page are general market information only and do not represent services offered by this website. They must not be used to fill in a shipping address or place an order. If this route becomes available in the future, only the official website announcement and the terms then in effect will apply.
Know the Difference Between Two Taxes: Japan Consumption Tax vs Taiwan Import Tax
Bottom line: Japan’s consumption tax is paid in Japan and Taiwan’s import taxes are paid to Taiwan Customs; neither offsets the other.
In one line: Japan's 10% consumption tax is the tax you pay when shopping in Japan; Taiwan's import tax (customs duty + 5% business tax) is the tax you pay when the parcel reaches Taiwan Customs, and a customs value of NT$2,000 or less is exempt. They belong to two different countries and cannot be offset against each other:
① Japan Consumption Tax 10% (Japan Side)
Domestic purchases in Japan include 10% consumption tax (7.8% consumption tax + 2.2% local consumption tax; National Tax Agency of Japan, No.6303). Tax refunds (tax-free shopping) are available only to travelers who purchase from tax-free stores and personally carry the goods out of Japan (NTA No.6559). Purchases shipped to a Japanese warehouse through a forwarding service or online retailer and then forwarded to Taiwan are domestic Japanese transactions. Most prices already include 10% consumption tax, which cannot be refunded. Starting November 1, 2026, Japan will adopt a pay-first, refund-later system (リファンド方式, refund method): buyers pay the tax-inclusive price at purchase, and the consumption tax is refunded only after they leave Japan within 90 days of the purchase date and Japan Customs confirms the goods (NTA explanation of the system) — personal carriage out of Japan remains required, so forwarded shipments are still ineligible for refunds.
② Taiwan Import Tax (Taiwan Side)
Taiwan has no tax called “consumption tax” — searches for “Taiwan consumption tax” usually refer to the 5% business tax collected by Customs on import. When goods enter Taiwan Customs, customs duty, business tax, and other taxes are assessed based on the customs value and tariff classification; a customs value ≤ NT$2,000 is tax-exempt (see the next section). This is separate from Japan consumption tax and is calculated independently.
Taiwan Import Tax Exemption Rules
① NT$2,000 Low-Value Tax Exemption (Under Article 49 Paragraph 2 of the Taiwan Customs Act)
Express-import goods with a "customs value" (CIF landed value = product FOB + international shipping + insurance) of NT$2,000 or less are exempt from customs duty, commodity tax, and business tax (excluding tobacco, alcohol, and agricultural products subject to tariff quotas).
② Tax Formula Above the Exemption Threshold (Customs Administration, Ministry of Finance)
Customs duty = customs value × CCC duty rate
Business tax = (customs value + customs duty + commodity tax) × 5%
Trade promotion service fee = customs value × 0.04% (waived if less than NT$100)
How is import duty on goods from Japan calculated? 3 steps + a worked UNIQLO jacket example
| Step | Formula (legal basis) | Example: UNIQLO down jacket ¥12,000 + EMS postage ¥2,000 |
|---|---|---|
| ① Calculate the dutiable value | (Product price + international shipping / postage + insurance) × the Customs exchange rate for the current ten-day period (transaction value under Article 29 of the Customs Act) | (¥12,000 + ¥2,000) × 0.2043 = NT$2,860 → over NT$2,000, so the full amount is taxed |
| ② Calculate import duty | Dutiable value × tariff rate. Express / consolidation shipments use the CCC rate; for postal parcels classed as “sundry articles” (each single item and each total of the same kind under the same tariff code ≤ NT$2,000), a flat 5% applies except for tobacco, alcohol and tariff-quota agricultural products; if a single item or a same-kind, same-tariff-code total exceeds NT$2,000, the CCC rate applies again (Article 8 of the postal parcel regulations, General Rule 5) | The jacket alone exceeds NT$2,000 → not sundry → CCC 6101.30 rate 12% → NT$2,860 × 12% = NT$343 |
| ③ Calculate business tax | (Dutiable value + import duty + commodity tax) × 5% (Article 20 of the Value-added and Non-value-added Business Tax Act) | (NT$2,860 + NT$343 + 0) × 5% = NT$160 |
| ④ Total | Import duty + business tax (+ commodity tax and tobacco and alcohol tax depending on the item); trade promotion service fee = dutiable value × 0.04%, waived if under NT$100 | Total import taxes NT$503 (trade promotion service fee of NT$1.1 waived); if the same jacket is sent by express or consolidation, the rate and method are the same, and only the different shipping cost changes the dutiable value slightly |
The exchange rate is the Customs rate for the ten-day period of 2026-09-11, 1 JPY ≈ NT$0.2043 (announced on the Customs-Port-Trade Single Window); in practice, the rate for the ten-day period of the declaration’s import date applies. Tax amounts are rounded to whole numbers. If one parcel contains three or four different items each not exceeding NT$2,000 (skincare + snacks + stationery), sent by EMS it counts as “sundry articles”, and import duty ignores the CCC rate and is a flat 5% (except tobacco, alcohol and tariff-quota agricultural products) — this is the biggest difference between postal parcels and express shipments; see Will EMS parcels be taxed? below. To calculate for other products, use the Japan tax calculator above or the full import tax calculator.
Do Japan Post (EMS) Parcels to Taiwan Get Taxed? How Do They Differ from Express?
| Comparison Item | Japan Post / EMS (Postal Items) | Express / Forwarding (Simplified Declaration) |
|---|---|---|
| Applicable regulation | Customs Clearance Measures for Import and Export of Postal Items | Article 49 Paragraph 2 of the Taiwan Customs Act (simplified declaration) |
| Tax exemption threshold | Customs value of NT$2,000 or less is tax-exempt | Customs value of NT$2,000 or less is tax-exempt (same) |
| Who the 6-times-per-half-year count applies to | The same “recipient” (Article 12 of the Measures) | The same “taxpayer” (the person liable for the duty) |
| Items excluded from the exemption | Tobacco, alcohol, and agricultural products subject to tariff quotas | Tobacco, alcohol, and agricultural products subject to tariff quotas (same) |
| Formal declaration required above the limit | A customs declaration is required when the FOB value exceeds US$5,000 (Article 6 of the Measures) | — |
| Tax formula | Customs duty = customs value × CCC duty rate; business tax = (customs value + customs duty + commodity tax) × 5% | Same |
Will EMS parcels from Japan to Taiwan be taxed? The “chance of being taxed” is really a threshold question
| Your EMS parcel | Taxed or not | How it is calculated (legal basis) |
|---|---|---|
| Dutiable value ≤ NT$2,000 (about ¥9,790, including postage) | Exempt | Exempt from import duty, commodity tax and business tax (Article 7, Paragraph 1 of the postal parcel regulations) |
| Contains tobacco, alcohol or tariff-quota agricultural products | Taxed | The NT$2,000 exemption does not apply (Article 7, Paragraph 2) |
| > NT$2,000, but every single item (and every same-kind, same-tariff-code total) is ≤ NT$2,000 | Taxed; import duty is a flat 5% (except tobacco and alcohol / quota agricultural products) | Counts as “sundry articles”; except for tobacco, alcohol and tariff-quota agricultural products, import duty is charged at 5% under General Rule 5 of the Customs Import Tariff, plus 5% business tax (Article 8) |
| > NT$2,000, and a single item (or a same-kind, same-tariff-code total) is > NT$2,000 | Taxed at the CCC rate | Not sundry articles; that item is taxed at its tariff rate (Article 8); clothing 12%, biscuits 20%, tablet health supplements up to 30% |
| 2 or more parcels from the same sender arriving on the same date | Combined | Even if split and sent separately, parcels arriving on the same day have their dutiable values added together (Article 11); the same arrival date is based on the date the post office postmarks the dispatch note |
| Already released duty-free 6 times within six months (January–June / July–December) | Taxed from the 7th time | Frequent shipments to the same recipient are not eligible for the exemption (Article 12); for express shipments, it is determined by the same taxpayer |
Real-World Examples: Landed Costs of Common Japanese Products Shipped to Taiwan
The following are estimates generated by this site's tariff engine for common individual Japanese products. The first 5 have customs values within NT$2,000 → tax-free:
| Japanese Product | Product Price | Predicted Tariff Code | Duty Rate | Customs Value | Import Tax | Total Landed Cost* |
|---|---|---|---|---|---|---|
| Shiseido Moisturizing Lotion | ¥3,000 | 3304.99 | 0% | NT$620 | Tax-free | About NT$740 |
| UNIQLO Down Jacket | ¥5,900 | 6101.30 | 12% | NT$1,220 | Tax-free | About NT$1,360 |
| Japanese Snack and Cookie Assortment | ¥2,000 | 1905.90 | 20% | NT$414 | Tax-free | About NT$564 |
| Gundam MG Model (Air) | ¥4,000 | 9503.00 | 0% | NT$827 | Tax-free | About NT$1,017 |
| SD Memory Card/Camera Accessory (Air) | ¥6,000 | 8523.51 | 0% | NT$1,241 | Tax-free | About NT$1,371 |
| Dietary Supplement Tablets (High-Value) | ¥15,000 | 2106.90 | 30% | NT$3,102 | Taxed About NT$1,132 | About NT$4,384 |
* Total landed cost = product price + international shipping + last-mile delivery fee + import tax. Shipping figures are market reference values used as estimation assumptions (Sea Express from about NT$50/kg, air freight from about NT$100/kg, last-mile delivery fee about NT$100) and are not quotes from this site: the Japan route is not yet available and has no official rates; official rates will be announced once the route opens. Tax amounts were calculated by this site's tariff engine on 2026-08-17 using the ten-day customs exchange rate (1 JPY ≈ NT$0.2068). The last row illustrates exceeding the exemption threshold: ¥15,000 of dietary supplement tablets (30% duty) incurs about NT$931 in customs duty + about NT$202 in business tax.
Quick Tariff Rate Guide by Japanese Product Category
| Product Category | Common Duty Rate | Above the Exemption Threshold |
|---|---|---|
| Cosmetics, skincare, drugstore beauty products | Mostly 0% | Only 5% business tax (specific-purpose cosmetics are also subject to quantity limits) |
| 3C electronics, memory cards, camera accessories, home appliances | Mostly 0% | Only 5% business tax |
| Models, figurines, toys | Mostly 0% | Only 5% business tax |
| Clothing and jackets (synthetic fiber/knitted) | About 12% | 12% customs duty + 5% business tax |
| Snacks, candy, cookies | About 20% | 20% customs duty + 5% business tax (some items also require quarantine inspection) |
| Tablet/capsule dietary supplements | About 30% | 30% customs duty + 5% business tax, plus personal-use quantity limits |
The actual rate depends on the product's 11-digit CCC code. Find the exact tariff classification: search 12,000+ CCC tariff codes.
Personal-Use Limits for Drugstore Products and Dietary Supplements (Taiwan FDA/Customs)
Japanese drugstore products are popular, but medicines and tablet-form dietary supplements have personal-use quantity limits and are for personal use only and may not be sold. The table below reflects the rules for goods carried by inbound travelers (published by Kaohsiung Customs on 115-04-17; this table only adopts its medicine and food sections — the cosmetics personal-use quantity limit was repealed on 2024-07-01 under Announcement No. 1131603792, and no current bottle-count cap can be found, though resale is still prohibited); the thresholds for medicines imported by mail or through a forwarding service are stricter — see the notes below the table:
| Item | Limit per Type | Combined Limit |
|---|---|---|
| Over-the-Counter Medicines (Western Medicines) | 12 bottles/boxes/cans/tubes/units | 36 |
| Prescription Medicines (Without a Prescription) | 2-month supply | — |
| Prescription Medicines (With a Prescription) | 6-month supply | — |
| Specific-Purpose Cosmetics (Medicated Sunscreen/Hair Dye and Perming Products, etc.) | Abolished as of 2024-07-01; no current bottle-count cap can be found (may not be resold) | — |
| Tablet and Capsule Dietary Supplements | 12 bottles/boxes/cans/packs/bags | 36 |
HowBridge core data (citable): tariff distribution of common Japanese products under Taiwan’s tariff
The following data is taken from this site’s tariff database (12,699 11-digit entries from the Customs Administration, Ministry of Finance tariff, Column 1 rates; counted 2026-09-18) and can be cited directly with the source “HowBridge 0523.tw tariff database”:
| Popular Japanese category (tariff chapter) | Number of 11-digit tariff entries | Entries at 0% duty / share | Most common rate |
|---|---|---|---|
| Cosmetics, skincare (Chapter 33) | 58 | 42 entries / 72.4% (all 12 entries, 100%, under 3304 beauty products are 0%) | 0% |
| 3C electronics, home appliances, memory cards (Chapter 85) | 650 | 308 entries / 47.4% | 0%, followed by 5% and 10% |
| Cameras, optical and measuring instruments (Chapter 90) | 323 | 232 entries / 71.8% | 0% |
| Toys, models, figures (Chapter 95) | 86 | 44 entries / 51.2% | 0%, followed by 5% |
| Knitted + woven clothing (Chapters 61, 62) | 364 | 0 entries / 0% | 12% (followed by 10.5% and 11.5%) |
| Biscuits, cereal preparations (Chapter 19) | 62 | 0 entries / 0% | 20% |
| Health foods, other food preparations (heading 2106, including tablets / capsules) | 24 | 0 entries / 0% | 5% (followed by 10% and 30%) |
| Entire tariff (Chapters 1–97) | 12,699 | 4,212 entries / 33.2% | 0%, followed by 5% (1,652 entries) and 10% (1,034 entries) |
Method: grouped by the first 2 digits (chapter) or first 4 digits (heading) of tariff_code, counting entries whose Column 1 duty rate is “0%”; tariff content is based on Customs Administration data retrieved on 2026-04-22, and each entry can be checked individually with the CCC tariff lookup. Further conversion: NT$2,000 duty-free threshold ÷ the Customs exchange rate for the ten-day period of 2026-09-11 of 0.2043 ≈ ¥9,790 (including international shipping). Interpretation: most Japanese drugstore products (Chapter 33, 72.4%) and cameras and optics (Chapter 90, 71.8%) only require the 5% business tax even above the duty-free allowance; about half of 3C electronics and model tariff entries are 0%; the items that really incur double-digit duties are clothing, snacks and tablet health supplements — which is why a UNIQLO jacket above the allowance incurs noticeably more tax than skincare at the same price.
Frequently Asked Questions About Taxes on Shipments from Japan to Taiwan
Legal Basis and Official Sources
- Article 49, Paragraph 2 of the Customs Act — express imports with a dutiable value of NT$2,000 or less are duty-free; if exceeding 6 times in six months, it does not apply from the 7th: law.moj.gov.tw (Laws & Regulations Database)
- Customs Administration, Ministry of Finance, “What taxes and fees are payable on imported goods?”: web.customs.gov.tw
- Kaohsiung Customs Office, Customs Administration, Ministry of Finance, “Medicines, cosmetics and medical devices for personal use” personal-use limits: web.customs.gov.tw
- Ministry of Finance eTax portal, “Notes on buying foreign goods online”: etax.nat.gov.tw
- Regulations Governing the Clearance of Imported and Exported Postal Parcels (Articles 6, 7 and 12) — basis for duty exemption and declaration of Japan Post / EMS parcel imports: law.moj.gov.tw (Laws & Regulations Database)
- Article 34, Paragraph 3 of the Statute for Prevention and Control of Infectious Animal Diseases — quarantine-regulated items may not be imported by mail (including food containing meat): law.moj.gov.tw (Laws & Regulations Database)
- National Tax Agency of Japan (NTA) — 10% consumption tax rate (タックスアンサー No.6303) and explanation of the refund method system from 2026-11-01: nta.go.jp・system revision page
- Kaohsiung Customs Office, Customs Administration, Ministry of Finance (news of 2024-08-28) — mailed medicines without an import permit are released at only 2 bottles (boxes) per type; mail limit for tablet and capsule foods 12/36: republished by Kaohsiung City Government
- Customs Administration, Ministry of Finance “Clearance Rules for Imported Postal Parcels” — definition of sundry articles (a single item or same-kind, same-tariff-code total over NT$2,000 is not sundry), the 5% rate under General Rule 5, small postal parcel import tax payment notices collected by the post office on delivery, and combination of parcels with the same arrival date: web.customs.gov.tw (PDF); Customs Import Tariff (amended 2026-01-28) General Rule 5 — sundry articles in postal parcels, except goods under tariff quotas, are taxed at 5%: law.moj.gov.tw (Laws & Regulations Database)
Related reading: taxes and procedures for shipping Japanese online purchases to Taiwan
- Import tax calculator: enter the CCC code and price to calculate import duty and business tax
- Shipping from Japan to Taiwan overview: EMS, express and forwarding methods, transit times and costs
- Shipping Japanese food to Taiwan: snacks, seasonings and quarantine rules for meat products
- Guide to shipping Yodobashi Japanese 3C electronics and appliances bought online to Taiwan
- Taiwan import tariff rate guide: tariff chapters and common rates
- The NT$2,000 duty-free threshold and the 6-times-in-six-months rule explained
The Japan route is not yet available—work out the tax first
HowBridge currently offers only China (Shenzhen warehouse)-to-Taiwan consolidation. We do not yet offer Japan consolidation, proxy buying, or payment-on-your-behalf services, and we have no Japan address, no official rates, and no committed transit times. You can use the tool on this page to estimate the import tax on a Japanese parcel; if you need China-to-Taiwan consolidation, register to get your Shenzhen warehouse receiving address.
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