How much tax do I have to pay when buying things from Korea and sending them to Taiwan?
Duty-paid value โค NT$2,000 is tax-free. If the value exceeds NT$2,000, customs duty + 5% VAT will be levied according to the CCC tariff. Use the tool below to calculate the total landed cost of your K-beauty package in 30 seconds.
Most single items of Korean cosmetics and skin care products (duty-paid price โค NT$2,000) sent to Taiwan are tax-free and have 0% tariff.A 5% sales tax will be levied on items exceeding the tax-free limit; about 10.5% on Korean clothing and 20% on meat-containing instant noodles. Also note:South Korea's VAT is 10%. Tax refunds are usually not available when sent back to Taiwan via consolidated shipping.; Cosmetics for specific purposes such as sunscreen and hair dyeing and perming have personal use limits (12 for each type, 36 in total).
Highlights of this page
- Korean tax real-time calculation tool
- Two taxes should be clearly distinguished: Korean VAT vs Taiwan import tax
- Taiwan import tax exemption rules
- Real case: landed cost of common Korean goods
- Quick check on tariff rates of various categories of Korean goods
- Import regulations and limits of Korean cosmetics
- FAQ
- Regulatory basis and official sources
Korean tax real-time calculation
Enter Korean product information, and the system uses the Customs Department's AI tariff engine to instantly calculate customs duties, VAT, and total landed cost.
โป The trial calculation is based on the AI tariff forecast of the Customs Administration (the one with the highest degree of confidence). The actual tariff is subject to the approval of the customs. The Korean won exchange rate fluctuates according to the customs exchange rate of this site (approximately 1,000 Korean won โ NT$21~22).
Two taxes should be clearly distinguished: Korean VAT vs Taiwan import tax
When buying Korean products and sending them to Taiwan, you will encounter "two countries, two taxes." Many people get confused:
Korean items include 10% surtax (VAT).Tax refund (the actual tax refund rate is about 3~7%) can only be purchased by tourists at tax refund stores and carried out of the country by themselves.. throughForwarding/online shopping sent to Korean warehouse and then transferred back to Taiwan, it is a domestic transaction in South Korea, and most products include 10% value-added tax andUnable to refund tax. In addition, the value-added tax refund for foreign visitors to medical aesthetics has been permanently canceled on January 1, 2026.
When goods enter Taiwan Customs, customs duties, VAT, etc. are levied based on the dutiable value and tax rules.Duty-paid value โค NT$2,000 tax-free(See the next section for details). This is two different things from Korean VAT and is calculated separately.
Taiwan import tax exemption rules
The "duty paid value" of express imported goods (landing price CIF = commodity FOB + international freight + insurance premium) is Below NT$2,000, exempt from customs duty, excise tax and VAT(Except tobacco, alcohol and agricultural products subject to tariff quotas).
Tariff = Duty paid price ร CCC tariff rate
Business tax = (duty-paid price + tariff + goods tax) ร 5%
Trade promotion service fee = Duty-paid price ร 0.04% (exempt if less than NT$100)
Real case: Cost of shipping common Korean goods to Taiwan
The following are common Korean products (single items) actually calculated using the tariff engine of this site. The duty-paid price of the first 6 items is within NT$2,000 โ tax free๏ผ
| Korean goods | commodity price | Forecast tax rules | tariff rate | Duty paid value | import tax | Total landed cost* |
|---|---|---|---|---|---|---|
| Korean facial mask care group | โฉ30,000 | 3304.99 | 0% | NT$635 | tax free | About NT$760 |
| Essence/Ampoule | โฉ40,000 | 3304.99 | 0% | NT$846 | tax free | About NT$961 |
| sunscreen lotion | โฉ20,000 | 3304.99 | 0% | NT$423 | tax free | About NT$538 |
| Korean knitted tops | โฉ35,000 | 6109.10 | 10.5% | NT$741 | tax free | About NT$861 |
| KPOP album/merchandise | โฉ25,000 | 8523.49 | 0% | NT$529 | tax free | About NT$654 |
| Korean instant noodles snack set (containing meat) | โฉ30,000 | 1902.30 | 20% | NT$635 | tax free | About NT$835 |
| Korean cosmetics merger large package | โฉ120,000 | 3304.99 | 0% | NT$2,539 | Approximately NT$127 tax | About NT$2,916 |
*Total landed cost = commodity price + international freight + delivery fee + import tax, calculated based on the freight published on this site (sea freight NT$25/kg, delivery fee NT$120), excluding Korean VAT. The last column demonstrates that a large package of Korean cosmetics combined exceeds the tax exemption: the tariff is 0%, and only 5% VAT is levied, which is about NT$127. Instant noodles containing meat are also subject to animal quarantine restrictions (see below).
Quick check on tariff rates of various categories of Korean goods
| Product Category | Common tariff rates | When the tax exemption amount is exceeded |
|---|---|---|
| Korean makeup, skin care products, sunscreen, makeup | Mostly 0% | Only 5% sales tax (limited quantities for specific purpose cosmetics) |
| KPOP album, peripherals, 3C | Mostly 0% | Only 5% sales tax |
| Korean clothing, tops (cotton/knitted) | About 10.5% | Customs duty 10.5% + 5% sales tax |
| Meat-containing instant noodles and snacks | about 20% | Tariff 20% + 5% sales tax (including meat subject to quarantine) |
| footwear | About 5~7.5% | Customs duty + 5% sales tax |
The actual tax rate is based on the product CCC code 11. Check the exact tax rules:CCC Tariff Code 12,000+ Code Queryใ
Import regulations and limits of Korean cosmetics (Food and Drug Administration/Customs)
Korean cosmetics are a popular item. There are two types of cosmetics with different import regulations:
| Cosmetic type | input requirements | Personal use limit |
|---|---|---|
| General cosmetics (facial masks, essences, makeup, lotions) | Inspection-free registration | Reasonable amount for personal use, not for sale |
| Cosmetics for specific purposes (sunscreen, hair dyeing, perming, antiperspirant and deodorant, teeth whitening) | Commercial import must be inspected and registered by the Food and Drug Administration; personal use is exempted from registration but must comply with the limit. | A maximum of 12 bottles of each type, and a total of no more than 36 bottles (limited to original packaging) |
Frequently Asked Questions about Taxes Sent from South Korea to Taiwan
Not necessarily. Duty-paid price (commodity + international shipping + insurance) โค NT$2,000 is exempt from customs duties, goods tax and VAT. Most single items of Korean cosmetics and skin care products are within the tax-free scope. Only large packages combined or products with high unit prices and high tariffs will be taxed.
Usually not. Tax refunds can only be purchased by travelers at tax refund shops and carried out of the country in person. Forwarding/online shopping is sent to a Korean warehouse and then transferred back to Taiwan for transactions in South Korea. Most products include 10% value-added tax and cannot be refunded. The medical aesthetic tax rebate for foreign tourists has been permanently canceled starting in 2026.
Look at the type. General cosmetics (facial masks, essences, makeup) are exempt from inspection and registration, and only a reasonable amount can be used for personal use; special-purpose cosmetics (medicated cosmetics such as sunscreen, hair dye and perm) for personal use are 12 bottles each, totaling 36 bottles.
Korean cosmetics, skin care products, KPOP albums, and 3C are mostly 0%; Korean clothing (cotton, knitted) is about 10.5%; meat-containing instant noodles and snacks are about 20%. The tax will only be paid if the tax exemption is exceeded.
Generally, biscuits and candies can be sent, but meat-containing instant noodles and dried meat are subject to animal quarantine restrictions and cannot be imported by mail. It is recommended to confirm the ingredients in advance to avoid being returned or destroyed.
Tariff = Duty-paid price ร CCC tariff rate; Business tax = (Duty-paid price + Customs duty + Goods tax) ร 5%. For example, for a combined Korean cosmetics package of โฉ120,000 (0% tariff), the tax paid is about NT$2,539, and only 5% sales tax is paid, which is about NT$127.
Regulatory basis and official sources
- Tariff Act, Article 49, Paragraph 2 - Express import duty-free price is less than NT$2,000, and is not applicable after the 7th time for more than 6 months (National Regulations Database).
- Customs Administration of the Ministry of Finance "What are the taxes and fees payable on imported goods?":web.customs.gov.tw
- The personal use limit of "personal use drugs, cosmetics and medical equipment" of the Kaohsiung Customs Department of the Ministry of Finance and Customs:web.customs.gov.tw
- The "Special Purpose Cosmetics Inspection and Registration" business area of the Food and Drug Administration of the Ministry of Health and Welfare:fda.gov.tw
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