China-to-Taiwan Consolidation Shipping & Pricing
Air Express Pricing
Air freight is charged on actual weight only, with no volumetric weight; any fraction of a kilogram is rounded up. General and special goods share the same per-kg rate, but for batteries, liquids and similar items, please first confirm that a route is available.
| Charging method | Price | Notes |
|---|---|---|
| Per kg (actual weight only) | NT$100 / kg | Same rate for general and special goods |
| Actual weight under 10 kg | NT$120 | Delivery surcharge applies; waived at 10 kg or above |
Air freight does not use volumetric weight. Whether the delivery surcharge applies depends on whether the actual weight reaches the threshold; carriage of special items must be confirmed in advance.
Sea Express Pricing
Sea express is delivered directly in about 5-10 days after leaving our Shenzhen warehouse; large or high-volume goods can ship via sea freight (dedicated line) / sea bulk, taking about 7-14 business days. Inspections, requests for additional documents, long holidays and last-mile delivery may extend these times.
| Pricing Method | Price | Applicable To |
|---|---|---|
| Sea express (per unit, actual or volumetric weight, whichever is greater) | NT$50 TWD | Personal consolidation, general goods, hardware, books, food (5-10 days) |
| Sea freight (dedicated line) / Sea bulk | From NT$25/kg or from NT$150/cu ft (ask customer service for a quote based on your goods) | Large furniture, appliances, commercial bulk orders; custom quote (7-14 days) |
Sea express: a delivery surcharge of NT$100 applies when the actual weight is under 10 kg and is waived at 10 kg or above. Sea bulk is charged at the higher of the whole shipment's actual-weight charge and volume charge (L × W × H cm ÷ 28316); final charges follow the quote at shipment.
Freight itself is not taxed, but it raises your "customs value" — and the tax is calculated on the customs value. Freight and insurance incurred "before" importation must be included in the customs value; domestic freight incurred "after" importation is not (Articles 11–19 of the Enforcement Rules of the Customs Act). A customs value of ≤ NT$2,000 is duty-free; above NT$50,000 you must switch to a regular import declaration. ⚠️ Splitting one shipment into several declarations to stay under the duty-free limit is illegal (the Regulations Governing Customs Clearance of Sea / Air Express Consignments expressly prohibit declaring a single consignment separately; violations lead to the customs values being combined and taxed, and false declarations are penalised under the Customs Anti-Smuggling Act).
How Shipping Is Calculated
Air freight is charged on actual weight only; sea express is charged on the greater of actual weight and volumetric weight. Any fraction of a kilogram is rounded up to the next full kilogram. For both, the delivery surcharge threshold is based on actual weight. For sea bulk, the actual-weight charge and the volume charge for the whole shipment are compared and the higher one applies; please use the weight and dimensions measured after packing.
Air Freight vs Sea Freight: How to Choose?
Choose Air Freight When
- Goods are needed urgently
- Speed matters most and a higher unit price is acceptable
- High-value goods (less transit time)
- Small clothing items, electronics accessories (3C), cosmetics
Choose Sea Freight When
- Not urgent, can wait 1-2 weeks
- It works out better once quoted by weight or volume
- Large furniture and appliances
- Commercial bulk purchasing
Value-Added Services
HowBridge Logistics offers several value-added services for a worry-free consolidation experience.
Unboxing Inspection
NT$30 / item
Check that goods match the order and inspect for damage
Consolidate & Pack
Free
Combine multiple parcels into one box to save on international shipping
Photo Confirmation
NT$20 / item
Photograph the actual goods to confirm quality before dispatch
Reinforced Packing for Fragile Items
Free
Glass, ceramics and other fragile goods get extra cushioning and outer-box reinforcement at the warehouse
Money-Saving Tips
Order together and ship once all parcels arrive; consolidation is free and lowers per-item shipping.
Ask sellers for minimal packaging to reduce volumetric weight and avoid paying to ship "air".
If you're not in a hurry, compare sea freight quotes by weight and by volume, while still factoring in transit time, packaging and surcharges.
A personal import may qualify for the low-value exemption only if its customs value does not exceed NT$2,000 and the conditions are met. Declare truthfully; goods in the same shipment may not be split into separate declarations to avoid tax, and the low-value exemption is subject to a per-half-year import frequency limit.
Is freight taxed? How customs value is determined
This is the most common misunderstanding in consolidated shipping. Freight is not itself a tax, but the tax base Customs uses is called the "customs value" (duty-paying value), and whether freight forms part of it depends on whether that freight was incurred "before importation" or "after importation".
Under Article 29 of the Customs Act, the customs value is based on the "transaction value" of the imported goods — the price actually paid or payable by the buyer. Freight and insurance incurred in bringing the goods to the port of importation are pre-importation costs and must be included in the customs value.
Under Articles 11 to 19 of the Enforcement Rules of the Customs Act, the price actually paid or payable does not include "post-importation" freight, interest on deferred payment, or post-importation construction, erection, assembly, maintenance or technical assistance charges. In other words, the cost of domestic delivery after the goods arrive in Taiwan is not taxed.
The six-tier valuation ladder for customs value (Articles 29–35 of the Customs Act)
Customs cannot simply assess whatever value it likes. Under the Customs Act, customs value is determined by a hierarchical ladder applied strictly in order: you may only move down to the next method once the one above it cannot be applied.
Based on the price actually paid or payable for the imported goods. This method takes priority and covers the overwhelming majority of consolidated parcels.
Where the transaction value cannot be applied, the value is assessed by reference to the transaction value of identical goods.
Where no identical goods exist, the transaction value of similar goods is used instead.
Worked backwards from the price at which the goods are sold on the domestic market, less the relevant deductions.
Calculated from production cost, profit and general expenses.
Where none of the methods above applies, the value is determined by reasonable means. The Enforcement Rules also list 7 valuation bases that may never be used (for example, the price of goods produced domestically, or arbitrary or fictitious values).
💡 Taiwan aligns its valuation system with the WTO Customs Valuation Agreement, and is a full member of the Technical Committee on Customs Valuation (TCCV) under the World Customs Organization (WCO). Valuation must therefore follow a defined method, in a defined sequence, open to review — it is never an arbitrary call.
Duty-free threshold and clearance tiers
Consolidated parcels clear customs under the Regulations Governing Customs Clearance of Sea Express Consignments and the Regulations Governing Customs Clearance of Air Express Consignments (both issued under Article 27, Paragraph 2 of the Customs Act). Article 11 of those regulations sorts goods into tiers, and your customs value decides which route you take:
| Customs value bracket | Clearance route | Duties and taxes |
|---|---|---|
| ≤ NT$2,000 | Low-value duty-free (simplified declaration) | Customs duty, commodity tax and business tax (VAT) all waived |
| NT$2,001 – 50,000 | Low-value taxable (simplified declaration) | Customs duty + 5% business tax (VAT), plus commodity tax if applicable |
| Over NT$50,000 | High-value goods; a regular import declaration is required | Taxed in full, with stricter documentation and inspection requirements |
⚠️ Once the customs value passes NT$2,000, tax is levied on the full value, not merely on the amount above the threshold. In addition, goods subject to import/export controls, duty reductions or exemptions, duty drawback, countervailing or anti-dumping duties, or tariff quotas must go on a regular import declaration even when the value is modest.
Sea express: a package with a gross weight over 70 kg may not be cleared through the sea express consignment terminal (Article 3 of the Regulations Governing Customs Clearance of Sea Express Consignments). Air express is likewise capped at a gross weight of 70 kg or less per package (Article 6 of the Regulations Governing Customs Clearance of Air Express Consignments). Controlled items, infringing goods, and fresh agricultural, fishery and livestock products may not be cleared through the express terminal either.
If you ship by international post rather than through an express terminal, the Customs Administration rules apply: each parcel is limited to a gross weight of 30 kg or less; a customs value of NT$2,000 or less is exempt from customs duty, commodity tax and business tax (VAT) (tobacco, alcohol and tariff-quota agricultural products excepted); where the same sender ships 2 or more parcels to the same recipient arriving on the same day, they are valued together; and more than 6 duty-free releases within the same half-year period (January–June, July–December) counts as "frequent" shipping, at which point the exemption no longer applies.
The legal risk of splitting declarations
Article 14 of the Air Express regulations prohibits declaring one batch of imported express goods separately (unless the combined customs value does not exceed the exemption limit, or duties are voluntarily declared and paid); Article 15 of the Sea Express regulations likewise prohibits separate declarations for one batch of sea express goods. In case of violation, Customs must combine the customs values and levy import duty on the total (Air Article 28, Sea Article 30); if a false declaration is also involved, penalties under the Customs Anti-Smuggling Act are based on the combined evaded duty or value.
An express operator that breaches these regulations faces a warning or a fine of NT$6,000 to NT$30,000 under Article 87 of the Customs Act; in serious or repeat cases, its terminal clearance privileges may be suspended or its registration revoked.
Repacking and container consolidation exist to save on freight (box consolidation is free at HowBridge) — which is an entirely different thing from "splitting a declaration to avoid tax". Declare product names, quantities and prices honestly, and pay the tax when it falls due: going over the threshold simply means paying 5% business tax (VAT) plus customs duty, whereas being found to have split a shipment illegally costs far more.
The complete import tax formula
Many people assume "import tax" just means customs duty. In fact, Customs collects several taxes on behalf of other agencies at the point of import. Here is the full structure:
Customs duty = customs value × import duty rate. The rate depends on the 11-digit CCC Code of the goods, which you can look up with the HowBridge 12,000+ CCC Code search or through the Customs Administration single window.
Under the Operating Manual for Business Tax Collected by Customs, the formula is: business tax = (customs value + import duty + commodity tax + tobacco and alcohol tax + health and welfare surcharge on tobacco products) × 5%. Note that the business tax base includes the customs duty itself — this is the step people get wrong most often. A consignment with a customs value of ≤ NT$2,000 is exempt.
Some goods (vehicles, electrical appliances, oil and gas products and so on) also attract commodity tax. Whether import duty is added to their taxable value is governed by Ruling No. 38615 (Dec 4, 1979, MOF Taxation Agency): where the tariff line itself carries no duty rate, nothing is added; where a rate applies and duty is actually levied, the duty actually paid is added; and where a rate exists but the goods are exempt by law, the "amount of import duty exempted" must still be added when the commodity tax is calculated.
Assume a customs value of NT$10,000, a duty rate of 6.6%, and no commodity tax:
Customs duty = 10,000 × 6.6% = NT$660
Business tax = (10,000 + 660) × 5% = NT$533
Total import taxes = NT$1,193 — not merely 660.
※ Tariff classifications and duty rates are as determined by the Customs Administration, Ministry of Finance. The formulas on this page explain the statutory structure; the tax actually payable is whatever Customs assesses.
What late declaration and late payment cost you
Both the import declaration and the tax payment have deadlines, and missing them costs extra — a cost that is routinely overlooked:
Imported goods must be declared within 15 days from the day after the carrier arrives (Article 16 of the Customs Act). Miss that deadline and Article 73 of the Customs Act imposes a late declaration fee of NT$200 per day, counted from the day after the declaration period expires.
Where customs duty is not paid within the prescribed period, Article 74 of the Customs Act imposes a late payment surcharge of 0.05% per day of the outstanding duty.
Where business tax collected by Customs is not paid on time, a surcharge of 1% is added for every 2 days of delay; if it remains unpaid after 30 days, the goods may be withheld from release and the case referred for compulsory enforcement.
💡 On the other side of the ledger, where the business tax underpaid is NT$5,000 or less, no penalty is imposed (a separate rule applies where the quantity is misdeclared by more than 5%) — but "no penalty" is not the same as "no back tax".
What to do if you dispute the customs valuation
If you believe the customs value assessed by Customs is unreasonable, the system offers three routes:
Under the Regulations Governing the Implementation of Advance Valuation Rulings on Imported Goods (as amended January 23, 2026), you may apply to the Customs Administration for an advance ruling before you import, settling the customs value and which costs must be included up front. This suits high-value imports with a complex cost structure (royalties, commissions, related-party dealings).
You may file an "Application for an Explanation of the Method Used to Determine the Customs Value of Imported Goods", requiring Customs to set out the method and the sequence on which its assessment rests (per the online guidance from the Audit Division of the Customs Administration).
Administrative courts have held that where a Customs valuation report fails to state the price-verification procedure and the price database used for comparison, the assessment is unlawful and must be set aside. Valuation must rest on a procedure and evidence that can be reviewed — it is not beyond challenge.
⚠️ One more thing to watch: Customs may give notice of a post-clearance audit within 6 months of the day after the goods are released, and must complete it within 2 years (Article 13 of the Customs Act). In other words, "released" does not mean "settled".
Frequently asked questions
Is consolidated shipping freight taxed?
Freight is not itself a tax, but it does move the tax base. Freight and insurance incurred "before" the goods reach the Taiwanese port of importation must be included in the customs value (Article 29 of the Customs Act); domestic delivery charges incurred "after" arrival are not (Articles 11–19 of the Enforcement Rules of the Customs Act). So although sea freight is cheaper, if the goods themselves cost the same the difference in customs value is actually quite limited — what really drives your tax bill is the value of the goods and their tariff classification.
A customs value of NT$2,000 is duty-free — so is only "the amount above it" taxed?
No. Once the customs value passes NT$2,000, customs duty and business tax are levied on the full value, not just the excess. A customs value of NT$2,100, for example, is taxed on a base of NT$2,100 — not on NT$100.
So if I split one box into several, each worth under NT$2,000, does it all come in duty-free?
No — that is illegal. Article 14 of the Air Express regulations and Article 15 of the Sea Express regulations both provide that goods in the same batch may not be declared separately; in case of violation, Customs must combine the customs values and tax the total, and any false declaration is penalised under the Customs Anti-Smuggling Act (Air Article 28, Sea Article 30). In addition, once the same taxpayer exceeds 6 duty-free releases in a half-year period, the exemption no longer applies (postal parcels are counted by recipient). Consolidating to save freight is legal; splitting to avoid tax is not.
Is the 5% business tax simply 5% of the price of the goods?
No. Under the Operating Manual for Business Tax Collected by Customs, the formula is (customs value + import duty + commodity tax + tobacco and alcohol tax) × 5% — the tax base includes the customs duty. With a customs value of NT$10,000 and customs duty of NT$660, for example, the business tax is (10,000 + 660) × 5% = NT$533, not NT$500.
Is there a weight limit on consolidated parcels?
Yes. For clearance through the sea / air express consignment terminals, gross weight is capped at 70 kg per package (Article 3 of the sea express regulations; Article 6 of the air express regulations); for international postal parcels the limit is a gross weight of 30 kg or less per item. Anything heavier must go through the regular cargo declaration process. Controlled items, infringing goods, and fresh agricultural, fishery and livestock products may not be cleared through the express terminal.
How is volumetric weight (the volumetric "cai" unit) calculated?
Sea freight volume is measured in the volumetric "cai" unit: length × width × height (cm) ÷ 28316. One cai is roughly the volume of a 30 × 30 × 30 cm box. Light but bulky goods (furniture, oversized packaging) are normally charged by volume, while heavy but compact goods (hardware, books) are charged by weight. In practice the greater of the actual weight and the volumetric equivalent becomes the billing basis — so asking your seller to strip out surplus packaging is an effective way to cut your shipping cost.
Legal basis for this page
- Customs Act (Article 16, declaration deadline; Article 27, authority for express clearance; Articles 29–35, customs valuation; Article 13, post-clearance audit; Article 73, late declaration fee; Article 74, late payment surcharge; Article 87, penalties) — Laws and Regulations Database of the Republic of China (Taiwan).
- Enforcement Rules of the Customs Act (Articles 11–19, costs to be included in or excluded from the customs value) — Laws and Regulations Database of the Republic of China (Taiwan).
- Regulations Governing Customs Clearance of Sea Express Consignments and Regulations Governing Customs Clearance of Air Express Consignments (Article 11, classification of goods; the ban on declaring a single consignment separately; terminal clearance and weight limits) — Laws and Regulations Database of the Republic of China (Taiwan).
- Operating Manual for Business Tax Collected by Customs and Rules Governing the Clearance of Inbound and Outbound Postal Parcels — Customs Administration, Ministry of Finance.
- Explanation of the Methods for Determining the Customs Value of Imported Goods and Regulations Governing the Implementation of Advance Valuation Rulings on Imported Goods — Customs Administration, Ministry of Finance.
- Tariff classification and duty rate lookup: 0523.tw CCC Code search, 12,000+ codes.
Further reading
What is a CCC Code? The 11-digit tariff number explained
Import declarations, duty payment slips and input VAT explained
How much tax do secondhand and vintage items shipped to Taiwan pay?
The complete beginner guide to consolidated shipping to Taiwan
Customs declaration: a practical walkthrough
Get the freight right — and the tax right
Type a product name in Chinese to look up its CCC Code and duty rate. Register to receive your consolidation warehouse address, with clearance handled by a Taiwan-based customs team.
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