Smartwatches and health bands from China to Taiwan: the real gate is quantity, not whether you may ship them

Official rules comparison table: shippability, quantity, inspection, taxes

Every row is taken from statutory text, an official search system or a brand official page (verified on 2026-09-06); wherever the authorities have published nothing or this round of checking could not find it, the cell says "not found" and nothing is guessed.

Every entry in this table comes from statutory text, an official search system or an official announcement; where the answer is "not found", this page does not fill the gap with guesswork. HowBridge ships only from China (the Shenzhen warehouse) to Taiwan; we do not buy, bid or pay for goods on your behalf, and we do not offer declared-value coverage or added insurance. Tariff classification and duty rates are ultimately determined by Customs, and whether an item containing a lithium battery may be carried depends on the carrier rules and on the result of the actual declaration.

Tariff classification and import rules: 9102 and 8517.62

A smartwatch has no tariff code of its own in Taiwan, and where it lands changes the import rules directly, so this section has to be settled first.

• The official tariff has no dedicated code for "smartwatch", "wearable device" or "health band". A full-text search of the International Trade Administration system by Chinese product name returns 0 hits for "wearable" and 0 hits for "wristband", while "smart" matches only two entries, 8517.13.00.00-5 smartphones and 8523.52.00.90-0 other smart cards. Classification therefore has to run through Rule 3 of the Rules for the Interpretation of the Customs Import Tariff: (a) the more specific description takes precedence, and (b) goods are classified by the material or component that gives them their essential character.
• Classified under 9102 (watches): the import-regulation column is blank. 9102.11.00.00-6 (with mechanical display only), 9102.12.00.00-5 (with opto-electronic display only), 9102.19.00.00-8 (other watches, electrically operated) and 9102.21/29/91/99 — the import-regulation column of all seven codes is blank. The whole of heading 9101 (watches of precious metal) is likewise blank. Watch straps under 9113.20 and 9113.90 are blank too, with no controls.
• Classified under 8517.62: it depends which subheading. 8517.62.00.90-6, "other machines for the reception, conversion and transmission or regeneration of voice, images or other data", carries import regulation C02; 8517.62.00.10-3, "IP-PBX and VoIP gateways that are telecommunications terminal equipment", carries 643. ⚠️ The code effective date for both subheadings is 2026-03-08, a recent change, so anything you read that predates 8 March 2026 should be re-checked.
• C02 does not mean inspection is mandatory. The International Trade Administration import-regulation code table defines C02 as follows: "some of the goods under this item are commodities subject to import inspection announced by the Bureau of Standards, Metrology and Inspection". The Customs Administration has a separate code, CI999999999999, allowing goods that are "not subject to inspection although covered by announced import regulation C02" to be released directly by Customs. Reading C02 as an automatic inspection requirement is a common mistake.
• The difference between 643 and 602. 643 means "customs clearance shall be effected against a type-approval certificate issued by the NCC or a certification body it has commissioned"; 602, which applies to smartphones, adds a further layer — subparagraph 1 requires an import approval certificate, but subparagraph 2 provides that low-power radio-frequency devices, radio telecommunications terminal equipment or amateur radio stations that have passed inspection need no import approval certificate and clear customs against the type-approval certificate.
• The duty rate figures on this page have not been verified first-hand against an official system. The Customs Administration tariff rate lookup redirects to a login, the goods classification lookup is a single-page application with no public interface, and the trade statistics system uses a graphical captcha, so the official duty rate text could not be obtained in this round. Before relying on a duty rate for a decision, call the Customs Administration toll-free service line 0800-005-055 or apply for an advance tariff classification ruling on imported goods.

Classification is for Customs to decide and is made case by case. This page only says that goods "commonly fall under 9102 or 8517.62" and does not pre-empt the Customs decision; if the value is high or the model unusual, an advance tariff classification ruling is the safest route.

NCC controlled telecommunications radio-frequency devices: quantity is the real gate

This is the part of the page most often written up wrongly. The widely repeated "1 unit for personal use needs no application" appears nowhere in the official rules, and it also points in the wrong direction.

• What the parent act says. Article 65 of the Telecommunications Management Act provides: "radio-frequency devices may circulate and be used freely unless otherwise provided by law. To maintain order on the airwaves, controlled telecommunications radio-frequency devices announced by the competent authority may be manufactured or imported only after approval." The inspection duty in Article 66 is tied to the words "before they may be sold" — someone importing for personal use and not selling is not bound by that subparagraph, but the import step is still governed by Article 65.
• The correct quantity rule (post and consolidated shipping = methods not carried in person). Article 9 of the Regulations Governing the Manufacture, Import and Declaration of Controlled Telecommunications Radio-Frequency Devices reads, for devices that may be imported for personal use on a written undertaking without an import approval certificate: "where carried in person, no more than 5 units at a time"; "where imported by post or by any other method not carried in person, no more than 2 units at a time"; "the same natural or juridical person is limited to 10 units within one year, and a natural person among them must be at least 18 years of age".
• Above the undertaking threshold you have to apply. The same article sets the quantity bands that require an application for an import approval certificate at "where carried in person, 6 units or more and up to 10 units" and "where imported by post, 3 units or more and up to 10 units". In other words, from the third unit onwards a postal shipment can no longer rely on the undertaking alone. Attached conditions: for personal use only, and it may not be transferred or used for any other commercial purpose; the provision does not apply to mobile satellite earth stations or to fixed satellite earth stations with an antenna diameter of less than 3 metres.
• Corroboration from the clearance side. In the Customs Administration consolidated table of exemption codes issued by review authorities (version dated 2026-07-06), the scope wording of NCC code CC000000000001 is word for word identical to Article 9 above. The other NCC codes are CC777777777777 (disaster relief equipment of international rescue teams), CC888888888888 (radio remote controls with a maximum radio-frequency output power of 1mW or less) and CC999999999999 (referred to the NCC for a ruling where there is doubt).
• A smartwatch is a Class 2 device. Article 3 of the same regulations defines Class 1 as devices used to install public telecommunications networks, dedicated telecommunications networks, amateur radio stations, restricted mobile communications or restricted remotely piloted aircraft, or others using frequencies that require approval, while Class 2 covers everything outside that subparagraph. A smartwatch with Bluetooth and Wi-Fi is a low-power radio-frequency device, falls into Class 2 and is subject to the personal-use rules above.
• Approved models may be imported against the type-approval certificate. Article 13 of the same regulations provides: "where imported radio telecommunications terminal equipment, personal locator beacons, maritime survivor locating devices, low-power radio-frequency devices or amateur radio stations have obtained a type-approval certificate, they may be imported against that certificate." ⚠️ The NCC website returned HTTP 403 to our lookup tool, so the full text of the announcement on controlled telecommunications radio-frequency devices requiring approval could not be obtained in this round; the quantity rules above rest on two independent sources, the text of the regulations and the Customs Administration code table, so the conclusion is unaffected.

The quantity rules have nothing to do with value. The postal duty-free threshold removes tax only; it does not remove licensing and inspection. These are two independent systems and neither may be inferred from the other.

Health features and medical devices: a function-based, case-by-case decision

This section has the least official text and the most hearsay, so each statement below says who said it, and nothing is asserted in either direction.

• The statutory definition is function-based. Article 3 of the Medical Devices Act defines a medical device as an instrument, apparatus, implement, substance, software, in-vitro diagnostic reagent or related article that acts on the human body by means other than pharmacological, immunological, metabolic or chemical action and achieves one of the principal functions of "diagnosing, treating, alleviating or directly preventing human disease" or "regulating or improving the structure and function of the human body". The test is function and claims, not what the product looks like.
• The corresponding functions are all Class 2 in the official item table: the electrocardiograph E.2340, the arrhythmia detector and alarm E.1025, the oximeter E.2700 and the non-invasive blood pressure measurement system E.1130. Under Article 3 of the Regulations Governing Classification and Grading of Medical Devices, Class 2 means moderate risk.
• 🔴 But the official item table has no entry for "wearable device". Searching the annex for "wearable" returns only unrelated entries such as hearing aid systems and surgical gloves, and searching for "smartwatch" or "step counting" returns nothing. A site search of the Taiwan FDA for "wearable", "smartwatch" and "ECG wearable" likewise turns up no wearable-specific announcement, guidance or Q&A. This page therefore writes neither "anything with ECG or blood oxygen must be a medical device" nor "consumer smartwatches are never medical devices".
• The three brands position themselves differently in their own official wording, so they have to be read separately. Samsung holds Ministry of Health and Welfare import licences for medical devices in Taiwan (electrocardiogram, licence number 034849; blood pressure, 034608; sleep apnoea, 037717), while at the same time stating that "the blood pressure application may not be used for any diagnostic purpose relating to hypertension or other cardiac disease. This product is not intended to replace traditional diagnosis or medical treatment." Apple states of blood oxygen that "the Blood Oxygen app is for general fitness and wellness purposes only and is not intended for medical use", and that the ECG app "cannot detect a heart attack". Huawei states on its official product pages that "this product is not a medical device and has no medical effect; all data and results are for reference only and should not be used as a basis for diagnosis or treatment".
• If it really is treated as a medical device, the path is narrow. Article 25 of the Medical Devices Act requires registration and a licence before import; Article 35 allows an application for special approval where the device is "solely for use as a sample or gift, or for personal use". Under the Regulations Governing Special Approval for Manufacture and Import of Designated Medical Devices, personal use means a device that needs no physician or professional operator and is used by the natural person themselves; instruments are limited to one unit per model; and the application must be accompanied by proof of identity, the instructions for use, an undertaking not to sell or transfer, and a diagnostic certificate or prescription naming the medical device, issued by a domestic or foreign medical institution where the applicant was seen.
• Express clearance is not an option. The express clearance annex to those regulations lists only 8 items — adhesive bandages, liquid bandages, cotton swabs, condoms, tampons, daily disposable contact lenses, corrective lenses and medical face masks — and contains no wearable device at all; moreover, apart from items carried in by arriving travellers, import through express clearance is limited to once every half year.

Taiwan law has no category called "smartwatch"; whether a particular watch constitutes a medical device depends on its claims and its actual functions and is decided case by case. This page does not pre-empt the competent authority and does not give medical advice; if you have health concerns, consult a physician.

BSMI inspection, taxes and exemption codes

This section keeps "does it need inspection" and "does it need tax" apart, because the two thresholds are completely different and are constantly confused.

• The complete watch needs no inspection; the battery does. In the Bureau of Standards, Metrology and Inspection search for commodities subject to inspection, CCC 910212 and 910219 (watches) and 851713 (smartphones) all return 0 results and are not among the commodities subject to inspection. CCC 850760, however, has 8 items within scope, of which 85076000900A, "secondary lithium single cells and battery packs for 3C use (button type excluded)", falls under CNS 15364 (in force since 2014-05-01), while 85076000107, "secondary lithium power banks for 3C use", additionally falls under CNS 13438 and CNS 14336-1.
• Bluetooth earphones are expressly excluded by BSMI and fall to the NCC instead. The inspection scope for CCC 851830 reads: "earphones (inspection limited to those with a power input, excluding those that are medical devices or telecommunications terminal equipment)"; the two items within scope under CCC 851762 also state "excluding those that are medical devices or telecommunications terminal equipment". Chargers (CCC 850440) carry the same exclusion clause, "excluding those that are medical devices or telecommunications terminal equipment".
• There are two inspection exemption codes for personal use, with different thresholds. CI000000000002 (goods imported for personal use, commercial samples, exhibits, and articles for research and testing) covers "a total value, per declaration and per specification and model, of US$1,000 or less, with no limit on quantity", but it expressly excludes "information technology equipment"; CI000000000010 (information technology equipment not for sale) covers "a total value of US$1,000 or less, or more than US$1,000 with a quantity of no more than 5 pieces". Under Article 2 of the Regulations Governing Exemption from Commodity Inspection, the value is calculated on the CIF landed price.
• The customs value is CIF, not the price shown on the product page. Article 29 of the Customs Act bases the customs value on the transaction value and, where not already included, requires "the freight, loading, unloading and handling charges to the port of importation" and "the insurance premium" to be added. The shipping charge is therefore part of the tax base.
• 🔴 NT$2,000 is a threshold, not an allowance. Article 7 of the Regulations Governing Customs Clearance for Imported and Exported Postal Items provides that "where the customs value is two thousand New Taiwan dollars or less, customs duty, commodity tax and business tax are exempt"; Article 8 provides that "where the customs value exceeds the duty-free limit prescribed in these regulations, import duties and charges shall be levied on the full amount" — once you go over, the whole consignment is taxed, not merely the excess. Sundry goods are dutiable at the 5% rate under General Rule 5 of the Customs Import Tariff. Article 11 of the same regulations provides that two or more parcels sent by the same sender to the same recipient and arriving on the same day are combined for the customs value; Article 12 provides that more than 6 duty-free releases within a half-year period ends the exemption, and the regulations expressly define a half-year period as January to June and July to December of each year. ⚠️ The Laws and Regulations Database also holds a set of regulations on duty-free importation of postal items that says "three thousand New Taiwan dollars", but it was abolished on 2014-02-07 and may not be cited.
• Smartwatches are not subject to commodity tax. The goods taxable under the Commodity Tax Act are a closed list of seven categories (Article 6 rubber tyres, Article 7 cement, Article 8 beverages, Article 9 flat glass, Article 10 oil and gas, Article 11 electrical appliances, Article 12 vehicles; Article 5 has been deleted, and Article 9-1 is an exemption for glass used in photovoltaic modules rather than a category). The electrical appliance category in Article 11 itemises only 5 products — refrigerators, air conditioners, dehumidifiers, audio systems and electric ovens — and neither watches nor wearable devices are among them. Business tax is calculated under Article 20 of the Value-Added and Non-Value-Added Business Tax Act on the customs value plus import duty, and is collected by Customs under Article 41.

The exemption codes are a clearance convenience for those who meet the conditions, not a blanket waiver. The common note in the Customs Administration code table reads: "where goods imported under a clearance code announced herein are found on examination to differ in purpose, quantity or nature from the declared conditions, they shall be dealt with as a violation of the Commodity Inspection Act and related provisions."

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