How Much Tax on Secondhand & Vintage Items Shipped to Taiwan?
Secondhand goods fall under the same tariff codes as new ones: vintage clothing about 10.5%, secondhand luxury bags about 6.6%, used watches about 4%, and used cameras / lenses / books 0%. A customs value of NT$2,000 or less is exempt, so most affordable vintage pieces come in tax-free, while secondhand luxury goods and cameras usually cost more and become taxable. ⚠️ Customs assesses the dutiable value on "current market value" — a bargain price or a missing invoice will not stop Customs from re-valuing your goods, and under-declaring carries real risk.
Instant Secondhand Tax Calculator
Enter your secondhand item details and our system uses the Customs Administration AI tariff engine to work out the import duty, business tax (VAT) and total landed cost in real time. After calculating, click the tariff code to read the full rules.
🚢 Need sea freight (bulk shipments / formal customs declaration)? We have to confirm first whether your goods can be carried, so please check with our LINE support team at the HowBridge official LINE account. Standard consolidated shipments travel by air freight and can be calculated directly above.
※ This estimate uses the Customs Administration AI tariff prediction. The actual tariff code and customs value are determined by Customs (secondhand goods are assessed at market value).
How the Customs Value of Secondhand Goods Is Determined
When assessing tax, Customs makes no distinction between new and used: the customs value is assessed on the current market value of the goods. Even if you picked up a bargain or have no invoice, Customs can still value the item at market rates — so paying very little does not mean the dutiable value will be low.
Deliberately under-declaring the customs value is illegal. Under the Customs Act, Customs can investigate the value, collect the tax shortfall and impose penalties. Keep your transaction records, marketplace listing pages and payment proof, and declare honestly.
Real Examples: Landed Cost of Secondhand Goods (with clickable tariff codes)
The figures below come from live tests on our own tariff engine (secondhand goods share the same tariff codes as new ones). Click a "tariff code" to open the CCC tariff page and see the full duty rates:
| Secondhand item | Item price | CCC tariff code | Duty rate | Customs value | Import tax |
|---|---|---|---|---|---|
| Vintage secondhand cotton top | ¥2,000 | 6109.10.00.00.6 | 10.5% | NT$394 | Exempt |
| Secondhand books | ¥1,500 | 4901.99.90.00.5 | 0% | NT$296 | Exempt |
| Used camera lens | ¥18,000 | 9002.11.10.10.3 | 0% | NT$3,548 | Taxable (business tax only) |
| Used digital camera | ¥25,000 | 8525.89.90.10.3 | 0% | NT$4,928 | Taxable (business tax only) |
| Secondhand designer leather bag | ¥30,000 | 4202.21.00.00.3 | 6.6% | NT$5,913 | Taxable |
| Secondhand mechanical watch | ¥50,000 | 9102.21.00.00.4 | 4% | NT$9,855 | Taxable |
* Import tax = customs duty + 5% business tax (VAT). Affordable vintage clothing and secondhand books are usually exempt, while secondhand luxury goods, cameras and watches typically exceed NT$2,000 and become taxable. Consumer electronics carry 0% duty, so even above the threshold only the 5% business tax applies. The customs value assessed by Customs is what counts. Click a tariff code to see the full record for that product.
Vintage, Secondhand Luxury and Camera Watch-outs
If a secondhand designer bag or watch turns out to be a counterfeit, Customs will inspect it, have the trademark owner authenticate it, then seize and confiscate the goods and impose penalties under the Trademark Act. Buy through reputable platforms, keep authentication certificates and transaction records, and steer clear of anything priced suspiciously low. See Import Tax on Bags and Shoes (counterfeit seizures).
Small quantities of vintage or secondhand clothing for personal use can be shipped by consolidation (same tariff codes as new clothing). Bulk commercial imports of used clothing and rags are subject to separate import regulations and country-of-origin labelling requirements.
Cameras with wireless (WiFi) functions must comply with NCC requirements, and anything containing a battery has to ship as special cargo. See Importing Consumer Electronics (NCC / BSMI) and Battery-Containing Special Cargo.
Taiwan Import Tax Exemption Rules
A customs value (assessed by Customs) of NT$2,000 or less is exempt. If you clear more than 6 duty-free shipments within a half-year period, the exemption no longer applies from the 7th shipment onwards. Above the threshold: customs duty = customs value × duty rate; business tax (VAT) = (customs value + customs duty) × 5%.
FAQ: Shipping Secondhand and Vintage Items to Taiwan
Do I have to pay tax on secondhand goods and vintage clothing shipped to Taiwan?
Secondhand goods use the same tariff codes as new ones: vintage clothing about 10.5%, secondhand bags about 6.6%, watches about 4%, and cameras / lenses / books 0%. A customs value of NT$2,000 or less is exempt, so most affordable vintage items come in tax-free, while secondhand luxury goods usually exceed the threshold and are taxed.
Calculate my item at this duty rateHow is the customs value of a secondhand item determined?
Customs makes no distinction between new and used, and assesses the customs value on current market value. A bargain price or a missing invoice will not stop Customs from re-valuing the goods. Under-declaring is illegal: Customs can investigate the value, collect the shortfall and impose penalties.
Could a secondhand luxury bag or watch turn out to be fake and get seized?
Yes, there is a risk. Once Customs authenticates an item as counterfeit, it will be seized and confiscated and penalties imposed under the Trademark Act. Buy through reputable platforms, keep authentication certificates and transaction records, and avoid anything priced suspiciously low.
Do used cameras and lenses shipped to Taiwan get taxed?
The duty rate is usually 0%. A customs value of NT$2,000 or less is exempt; above that, only the 5% business tax (VAT) applies. Cameras with wireless functions need NCC approval, and anything containing a battery must ship as special cargo. The customs value is assessed by Customs.
Calculate the tax on my used cameraCan I ship vintage and secondhand clothing to Taiwan by consolidated shipping?
Yes — small quantities for personal use can be consolidated (same tariff codes as new clothing, so a cotton top is about 10.5%). Bulk commercial shipments of used clothing and rags are subject to separate import regulations and country-of-origin labelling requirements.
Calculate the tax on my secondhand clothingHow do I look up the Taiwan import duty rate for a secondhand item?
Secondhand goods use the same tariff codes as new ones, and every item maps to a CCC tariff code (11 digits). Let the tool on this page pull it up automatically, or click a tariff code in the examples table to open the tariff page and see the full record.
Open the calculatorLegal Basis and Official Sources
- Customs Act (customs valuation; Article 49 exemption) and the Trademark Act and Customs Anti-smuggling Act (counterfeit goods) — Laws and Regulations Database of the Republic of China (Taiwan).
- Ministry of Finance eTax Portal, "Points to Note When Buying Goods from Overseas Online / Case Studies": etax.nat.gov.tw
- Taiwan Customs Administration, Ministry of Finance, "What duties and taxes are payable on imported goods?": web.customs.gov.tw
- Tariff code lookup: 0523.tw CCC tariff search, 12,000+ codes.
More Tools and Guides
Consolidating Overseas Auction Buys: Mercari, eBay and Yahoo Auctions Proxy Bidding Guide
Import Tax on Bags and Shoes (counterfeit seizures)
Import Tax on Clothing (applies to vintage)
Importing Consumer Electronics (used cameras, NCC / BSMI)
What Is a CCC Code? The 11-Digit Tariff Code Explained
Vintage Finds and Secondhand Treasures — Declare Honestly, Ship With Confidence
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