How Much Tax Will I Pay When Shipping Purchases from Korea to Taiwan?
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- Most individual Korean cosmetics and skincare products shipped to Taiwan are tax-free when the customs value is ≤ NT$2,000, and their customs duty rate is 0%; only shipments over the exemption threshold incur 5% business tax.
- Korean clothing made of cotton or knit fabric is subject to about 10.5%, instant noodles containing meat about 20%, and footwear about 5~7.5%; most KPOP albums and consumer electronics are subject to 0%.
- Korea's 10% VAT generally cannot be refunded when purchases are forwarded to Taiwan because refunds are limited to goods personally carried out of the country by the traveler; VAT refunds for medical aesthetic procedures were permanently discontinued on 2026/1/1.
- Personal-use limits for specific-purpose cosmetics such as sunscreen and hair dye or perm products: up to 12 of each type and 36 in total. Commercial imports must complete the new product registration process introduced in 2024-07.
Sources: Article 49 of the Customs Act, Customs Administration of the Ministry of Finance, Ministry of Finance Taxation Portal, Taiwan Food and Drug Administration under the Ministry of Health and Welfare (new 2024-07 system under the Cosmetic Hygiene and Safety Act), and Korean Ministry of Economy and Finance tax refund announcements. See the authoritative references at the end of this guide.
📅 Last updated: 2026-07-24 (all four CCC tariff rates in the example table were cross-checked against our synchronized Customs Administration tariff database; the cancellation of Korean VAT refunds for medical aesthetic procedures on 2026/1/1 was verified using official sources; and the wording for specific-purpose cosmetics was updated from "inspection registration" to the new product registration system introduced in 2024-07) · ✍️ 0523.tw Editorial Team · 🛡️ Reviewed by an AEO-certified customs brokerage partner
Know the Difference: Korean VAT vs. Taiwan Import Taxes
When you buy Korean products and ship them to Taiwan, you may encounter two different taxes in two countries. They are often confused:
① Korean VAT 10% (Korean Side)
Korean products include 10% value-added tax. Tax refunds, with an effective refund rate of about 3~7%, are available only when travelers purchase goods from participating tax-refund stores and personally carry them out of Korea. Purchases made through forwarding services or online stores and delivered to a Korean warehouse before being forwarded to Taiwan are considered domestic Korean transactions. Most products therefore include 10% VAT and are not eligible for a refund. In addition, VAT refunds for medical aesthetic procedures provided to foreign travelers were permanently discontinued on 2026/1/1.
② Taiwan Import Taxes (Taiwan Side)
When goods enter Taiwan customs, customs duty, business tax, and other charges are assessed according to the customs value and tariff classification. Shipments with a customs value ≤ NT$2,000 are tax-free, as explained in the next section. These taxes are separate from Korean VAT and are calculated independently.
Taiwan's Duty-Free Import Rules
① NT$2,000 Low-Value Exemption (Article 49, Paragraph 2 of the Customs Act)
Express import shipments with a "customs value" based on the CIF price, calculated as product FOB price plus international shipping and insurance, of NT$2,000 or less are exempt from customs duty, commodity tax, and business tax. Tobacco, alcohol, and agricultural products subject to tariff quotas are excluded.
② Tax Formula for Shipments Over the Exemption Threshold (Customs Administration, Ministry of Finance)
Customs duty = Customs value × CCC customs 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)
③ Six-Shipments-Per-Half-Year Rule (Article 49, Paragraph 2 of the Customs Act)
If the same taxpayer receives more than six tax-free clearances during the same half-year period, the exemption no longer applies starting with the seventh shipment. Each half-year period runs from 1/1–6/30 or 7/1–12/31 and is determined by the import declaration date.
Real-World Examples: Landed Costs of Common Korean Products Shipped to Taiwan
The following are estimates for individual Korean products calculated using our tariff engine. The first six items have customs values within NT$2,000 and are tax-free:
| Korean Product | Product Price | Predicted Tariff Code | Customs Duty Rate | Customs Value | Import Taxes | Total Landed Cost* |
|---|---|---|---|---|---|---|
| Korean Sheet Mask and Skincare Set | ₩30,000 | 3304.99 | 0% | NT$635 | Tax-free | About NT$760 |
| Serum/Ampoule | ₩40,000 | 3304.99 | 0% | NT$846 | Tax-free | About NT$961 |
| Sunscreen | ₩20,000 | 3304.99 | 0% | NT$423 | Tax-free | About NT$538 |
| Korean Knit Top | ₩35,000 | 6109.10 | 10.5% | NT$741 | Tax-free | About NT$861 |
| KPOP Albums/Merchandise | ₩25,000 | 8523.49 | 0% | NT$529 | Tax-free | About NT$654 |
| Korean Instant Noodle and Snack Set Containing Meat | ₩30,000 | 1902.30 | 20% | NT$635 | Tax-free | About NT$835 |
| Large Consolidated Korean Cosmetics Shipment | ₩120,000 | 3304.99 | 0% | NT$2,539 | Taxed About NT$127 | About NT$2,916 |
* Total landed cost = product price + international shipping + delivery fee + import taxes. Estimates use our published shipping rates of NT$50/kg for sea express and a NT$100 delivery fee and exclude Korean VAT. The final row shows a large consolidated Korean cosmetics shipment exceeding the exemption threshold: customs duty is 0%, so only about NT$127 in 5% business tax applies. Instant noodles containing meat are also subject to animal quarantine restrictions, as explained below.
Quick Reference: Customs Duty Rates for Korean Products
| Product Category | Typical Customs Duty Rate | If the Exemption Threshold Is Exceeded |
|---|---|---|
| Korean cosmetics, skincare, sunscreen, and makeup | Mostly 0% | Only 5% business tax applies; specific-purpose cosmetics have quantity limits |
| KPOP albums, merchandise, and consumer electronics | Mostly 0% | Only 5% business tax applies |
| Korean clothing and tops made of cotton or knit fabric | About 10.5% | 10.5% customs duty + 5% business tax |
| Instant noodles and snacks containing meat | About 20% | 20% customs duty + 5% business tax; products containing meat are subject to quarantine |
| Footwear | About 5~7.5% | Customs duty + 5% business tax |
The actual rate depends on the product's 11-digit CCC code. To find the exact tariff classification, use the CCC tariff lookup with 12,000+ codes.
Import Rules and Quantity Limits for Korean Cosmetics (Taiwan FDA/Customs)
Korean cosmetics are popular imports. They fall into two categories with different import requirements:
| Cosmetics Type | Import Requirements | Personal-Use Quantity Limit |
|---|---|---|
| General cosmetics such as sheet masks, serums, makeup, and lotions | No registration required for personal use | Reasonable quantities for personal use only; resale is prohibited |
| Specific-purpose cosmetics such as sunscreen, hair dye, perm products, antiperspirants and deodorants, and teeth-whitening products | Commercial imports require cosmetic product registration, PIF, and GMP compliance under the new system introduced in 2024-07; the former inspection registration system has been abolished. Registration is not required for personal use, but quantity limits apply | Up to 12 bottles of each type and no more than 36 bottles in total, in original packaging only |
Common pitfalls: Sunscreen containing SPF, hair dye and perm products, and whitening toothpaste are classified as "specific-purpose cosmetics." The former term "medicated cosmetics" was discontinued in 2024-07. These products are subject to the 12/36 quantity limits. Instant noodles containing meat, including some Shin Ramyun varieties and meal packs containing meat, as well as meat jerky, are subject to animal quarantine restrictions and generally cannot be imported by mail. Large quantities of identical products may be classified as commercial imports.
Frequently Asked Questions About Taxes on Shipments from Korea to Taiwan
Legal Basis and Official Sources
- Article 49, Paragraph 2 of the Customs Act — Express imports with a customs value of NT$2,000 or less are tax-free. If the exemption is used more than six times within a half-year period, it no longer applies starting with the seventh shipment (Laws and Regulations Database of the Republic of China).
- Customs Administration, Ministry of Finance, "What taxes and fees are payable on imported goods?": web.customs.gov.tw
- Kaohsiung Customs, Customs Administration, Ministry of Finance, personal-use quantity limits for "Medicines, Cosmetics, and Medical Devices for Personal Use": web.customs.gov.tw
- Taiwan Food and Drug Administration, Ministry of Health and Welfare, new 2024-07 system under the Cosmetic Hygiene and Safety Act (product registration + PIF + GMP): fda.gov.tw
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