Importing Musical Instruments to Taiwan: 6.8%–10% Tariffs vs. the 3.5% Parts Rate, and CITES Wood Rules

13 Instrument Tariff Rates Compared (with Clickable Tariff Codes)

Import duty is calculated on the dutiable value (CIF = merchandise price + international freight + insurance): customs duty = dutiable value × rate; business tax = (dutiable value + customs duty) × 5%. Chapter 92 rates vary widely — check the table below to see where your item falls.

The table above is drawn from our import tariff database, synced with Taiwan's Customs Administration, Ministry of Finance; the applicable rate is still subject to Customs' final determination. Click a tariff code to see its full rate and import regulations. Chapter 92 has 35 headings in total, with rates ranging from 0% (parts of music-box mechanisms) to 10% — and not a single "instrument itself" heading is 3.5%.

Why "3.5%" Is Wrong: The Line Between the Instrument and Its Parts

An earlier version of this page stated "instrument duty is 3.5% (relatively low)" and estimated costs on that basis. Checking the actual tariff schedule, 3.5% applies entirely within heading 9209, "parts and accessories of musical instruments" — not a single instrument-itself heading carries it. Applying 3.5% to a whole instrument will underestimate your tax liability.

• What 3.5% actually covers: instrument strings (9209.30), piano parts and accessories (9209.91), parts and accessories for heading-9202 instruments (9209.92), parts and accessories for heading-9207 instruments (9209.94), and other instrument parts (9209.99.90).
• Also in heading 9209, but not 3.5%: metronomes, tuning forks, and pitch pipes are all 5%; music-box mechanisms are 2.5%; and parts of music-box mechanisms are 0%.
• The lowest rate for the instrument itself is 6.8%: brass, other wind, and percussion instruments; pianos are 8%; string and electronic instruments are 10%.
• Real-world impact: on a NT$30,000 guitar, the duty is 10% (NT$3,000), not 3.5% (NT$1,050) — after adding business tax, the gap exceeds three thousand NT dollars. Buying a full kit of parts to assemble yourself versus buying a finished product results in a completely different tax structure.
• How to confirm which category your purchase falls into: classification is based on the item's actual construction and use, as determined by Customs; for higher-value purchases, you can apply to the Customs Administration in advance for a tariff classification pre-ruling.

Note: tariff classification is based on the item itself, not the seller's product category. On the same storefront page, "guitar" and "guitar accessory kit" will fall under different headings.

CITES Wood: Finished Instruments Are Now Exempt

This is the section of this page that most needed updating. Guitars with rosewood fingerboards used to be a major headache for shipping, but the rules have changed: since CITES Annotation #15 took effect on November 26, 2019, finished musical instruments, finished parts, and finished accessories have been exempt from CITES permit requirements. An earlier version of this page stating "no documents means automatic return" no longer reflects current rules, and needlessly alarmed readers.

🔴 Read the penalty provisions carefully — they depend on the conduct involved: importing or exporting products made from protected wildlife (animal materials such as ivory or tortoiseshell) without the central competent authority's consent is punishable under Article 40, Item 1 of the Wildlife Conservation Act (regulation code M0120001) by 6 months to 5 years' imprisonment, with an optional fine of NT$300,000 to NT$1,500,000, and this provision does not require "intent to sell" as an element — it applies equally to personal use. Plant-based materials (rosewood, ebony) fall under a different framework: the Wildlife Conservation Act, which governs only animals, does not apply to them, and the competent authority for import controls is the Bureau of Foreign Trade, Ministry of Economic Affairs. HowBridge does not handle filing for any CITES or import permit documents.

Do Electronic Instruments Need BSMI Inspection?

An earlier version of this page stated "anything with electronic components needs BSMI + NCC" — this conflates two separate things. The "import regulation" field in the tariff schedule and the Bureau of Standards, Metrology and Inspection's "commodities subject to inspection" list are two independent regulatory systems, and need to be looked at separately.

• The instrument itself: not flagged in the tariff schedule. Of the 35 headings in Chapter 92, only music boxes (9208.10) carry C02; the import regulation field is blank for electronic keyboards, electronic organs, electric guitars, and other electronic instruments. C01 means "the entire heading is subject to inspection," while C02 means "some items under this heading are subject to inspection" — you'd need to check the item's name and specifications against the published scope to confirm.
• No basis found for "electronic instruments require BSMI": checking the Bureau of Standards, Metrology and Inspection's list of commodities subject to inspection, there is no standalone item named electronic instrument, electronic keyboard, or synthesizer. This claim has been removed from the earlier version of this page.
• ⚠️ But amplifiers and cabinets need to be looked at separately: products like guitar amps and keyboard amps are not classified under instruments in Chapter 92 — they fall under speakers/amplifiers (the 8518 series) in Chapter 85. The Bureau of Standards, Metrology and Inspection's rule is: passive speakers (no built-in amplifier) are exempt from inspection; active speakers (with a built-in amplifier requiring external power) must pass EMC and safety testing. If you're buying an amp-type product, confirm its own tariff heading and whether it's subject to inspection first — don't simply apply the instrument-itself conclusion to it.
• NCC: Bluetooth/Wi-Fi is the trigger: MIDI keyboards and synthesizers with Bluetooth or Wi-Fi count as low-power radio-frequency devices; manufacturing and importing them must comply with the Regulations Governing the Administration of Telecommunications-Controlled Radio-Frequency Devices, Manufacturing, Importing and Declaration (regulation code K0060146). In practice, this is usually handled through a low-power radio-frequency device compliance declaration, not the type-approval process that requires pre-review each time. The import regulation code 602 in the tariff schedule refers to this category.
• Personal-use items have a clearly defined inspection-exemption threshold (from the primary regulatory text): under Article 5, Paragraph 1, Item 1 of the Regulations on the Exemption from Commodity Inspection (regulation code J0100033), for non-sale items for personal use, if the total value of the same specification/model on a single customs declaration is USD 1,000 or less, inspection is exempted regardless of quantity; once the total value exceeds USD 1,000, general goods (listed in the text as "other goods") are then subject to a quantity limit — 2 units for personal-use items, 5 units for commercial samples/exhibition items/R&D and test items. Instruments fall under this item.
• Note that thresholds differ by product category: under the same article, Item 2 for toys reads "USD 1,000 or less and not exceeding 5 units, or over that amount and limited to 1 unit," while Item 7 for information equipment reads "USD 1,000 or less, or over that amount and not exceeding 5 units" — you cannot apply the toy or information-equipment quantity limits to instruments. Also, under Article 6 of the same regulation, items meeting the preceding article's requirements that are sent by mail parcel or carried in a traveler's personal baggage are released directly by Customs.
• The figure "BSMI type approval costs NT$15,000–30,000" has no official basis and has been removed. Under Article 15 of the Regulations Governing the Collection of Commodity Inspection Fees (J0100023), the type-approval review fee is NT$3,500 per primary model, plus NT$2,000 per unit for a product series; separate inspection and testing fees are quoted individually by accredited testing labs based on the item and test items involved — the regulation itself sets no fixed amount, and conflating government fees with private testing costs would mislead readers.

Inspection exemption only exempts commodity inspection — it does not affect tax: if the dutiable value exceeds NT$2,000, business tax still applies. Whether a specific item is subject to inspection is governed by the Bureau of Standards, Metrology and Inspection's published list; if in doubt, confirm with the Bureau or a customs broker.

Packaging, Volumetric Weight, and Damage Risk

Instruments are a triple combination of "large volume, high unit price, and fragile" — their freight structure is completely different from a typical small parcel. Understand how billing works first, then decide whether to ship.

• Large instruments are usually billed by volume, not weight: sea freight is calculated in "cai" (材), where cai = length × width × height (cm) ÷ 28317; for sea-express and air freight, volumetric weight = length × width × height ÷ 10000. For bulky-but-light items like hard guitar cases, drum kits, and keyboards, the billing basis usually ends up being volume rather than actual weight.
• The larger figure is chosen once for the whole batch: regardless of how many items a single customer has, total actual weight and total volume are compared, the larger of the two is used as the billing basis, and the same method is then applied to every item — it's not calculated item by item.
• Wooden crate reinforcement costs extra: the system's wooden-crate fee is NT$500 per crate. For large or high-value fragile instruments, consider adding a wooden crate — but this will further increase the volume, so factor it into your cost estimate.
• An earlier version of this page's claim that "warehouse reinforced packaging is free" has no basis in our system and has been removed. Please confirm the actual packaging options and fees with customer service before shipping.
• HowBridge does not offer declared-value (cargo transport insurance) service; damage claims are handled per the carrier's terms of carriage and assessed case by case. For high-value instruments, avoid consolidating them in a box with other goods, and video-record the unboxing as evidence at the moment you receive the package.
• Wooden instruments are sensitive to temperature and humidity: guitars and violins with solid-wood tops may warp or crack during long-distance transport and seasonal temperature swings — this risk falls outside the carrier's general liability and is something the buyer needs to assess independently.

Actual Volumetric Weight for Seven Instruments (You Can Check the Math)

The dimensions below are reference values for typical packaging — the actual figures depend on the box you receive. What matters is the method: multiply length × width × height to get the volume, divide by 28317 for sea freight to get "cai" (材), and divide by 10000 for sea-express/air freight to get the volumetric weight (kg). You can apply this directly to your own box.

The figures in the table are calculated values — actual billing usually rounds up according to each provider's own rule (e.g. 2.33 cai might be billed as 3 cai). Two more things to note: first, sea freight uses "the larger of the batch's total actual weight and total volume" as the basis, not calculated item by item; second, adding a wooden crate increases the outer box dimensions, so the volume needs to be recalculated. This table is meant to let you estimate the rough magnitude before placing an order — it is not a final quote.

Freight and rates are subject to the system quote at the time of order; the divisors and crate fee in this section are drawn from our billing settings.

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