Do I Pay Tax on Supplements or Vitamins Shipped to Taiwan? Quantity Limits and Dosage Classifications at a Glance
- Quantity limit: For personal use, food products in tablet or capsule form are limited to 12 bottles (boxes, cans, packs, or bags) of each type and 36 bottles in total, and must remain in their original packaging. Shipments meeting these conditions are exempt from applying for imported-food inspection.
- Tax: Tariff code 2106.90.99.20, “Food preparations in tablet or capsule form,” carries a 30% tariff, which is relatively high. However, shipments with a customs value ≤ NT$2,000 are exempt from customs duty and business tax, so most single-bottle orders are tax-exempt.
- Dosage classification (currently in effect since 2024-04-18): vitamin D at a daily dosage ≤ 800 IU is food, and only a dosage above 2,000 IU is a prescription drug; vitamin C ≤ 1,000 mg is food, and only a dosage above 2,000 mg is a prescription drug.
- Combination-product pitfall: If even one ingredient in a multivitamin exceeds the exempt upper limit, the entire bottle is classified as a drug. Multivitamin tablets are especially likely to trigger this rule.
- Biggest red flag: Melatonin is regulated as a drug in Taiwan. No domestic pharmaceutical manufacturer has obtained approval for it, and it may not be sold; it may only be purchased abroad and brought back for personal use.
Sources: Taiwan FDA (Food and Drug Administration, MOHW); Customs Administration, Ministry of Finance; Laws & Regulations Database of the Republic of China (see references at the end)
Last updated: 2026-09-23 (added the status of the 10% tariff on US supplements under the Taiwan–US agreement, the inspection-exemption threshold for non-tablet foods, and the X4 declaration rule; dosage classifications based on the standards in effect since 2024-04-18)
Do supplements shipped to Taiwan incur tariffs? What are the quantity limits?
Supplements carry a 30% import tariff, and shipments with a customs value within NT$2,000 are tax-exempt. Supplements in tablet or capsule form fall under tariff code 2106.90.99.20. When the customs value exceeds NT$2,000, a 30% tariff applies first, then 5% business tax is levied on "customs value + tariff"; and once you exceed 6 duty-free releases within a half-year, the exemption no longer applies. As for quantity, personal-use imports are exempt from applying for imported-food inspection only if they stay within 12 bottles of each type and 36 bottles in total, in original packaging only.
📊 Core data (free to cite)
- Tariff: food preparations in tablet or capsule form (2106.90.99.20) 30%; according to the Control Yuan investigation report of 2024-09-04, tariffs on supplement-related tariff lines range from 2.5% to 30%.
- Duty-free threshold: customs value ≤ NT$2,000 is exempt from tariff and business tax; once duty-free releases exceed 6 in a half-year (January–June, July–December), tax applies from the 7th release.
- Business tax: 5%, levied on "customs value + tariff"; example: a US$120 multivitamin order (customs value NT$3,779) incurs about NT$1,379 in total import taxes.
- Personal-use limits: tablets and capsules 12 bottles of each type, 36 bottles in total; non-tablet/capsule foods (such as protein powder and drink powders) are exempt from inspection if a single item is valued at US$1,000 or less and weighs 6 kg or less.
- Declaration: supplements must be cleared with a regular import declaration (X4), not a simplified express declaration; in October 2021, Taipei Customs found 6 consignments—more than 10,000 items—of iHerb health foods and drugs wrongly filed under simplified declarations, and they were returned.
- US origin: under the Taiwan–US Agreement on Reciprocal Trade (signed 2026-02), Taiwan committed to cutting the tariff on US supplements from 30% to 10%; this takes effect only after both sides complete their domestic procedures.
Supplements in tablet or capsule form
When imported by parcel post or freight for personal use and not for sale, the limit is 12 bottles (boxes, cans, packs, or bags) of each type, no more than 36 bottles in total, and only in the original packaging. Shipments meeting these conditions are exempt from applying to the Taiwan FDA for imported-food inspection. This applies to fish oil, lutein, probiotics, calcium tablets, and ordinary vitamins. The rule took effect on 2015-12-01.
Two boundaries that are easy to cross: ① Businesses importing food products in tablet or capsule form “for sale” must complete inspection and registration under Article 21 of the Act Governing Food Safety and Sanitation regardless of dosage (applications have been fully online since 2024/1/1). Personal-use imports within the limits above are exempt. ② Reselling products after importing them under the personal-use exemption violates Article 30 of the Act Governing Food Safety and Sanitation and may result in a fine of NT$30,000 to NT$3,000,000. A conspicuously large quantity of the same product, such as 20 bottles or more, is likely to be deemed commercial use.
What are the personal-use limits by category? Food, Western medicine, and Chinese medicine compared
Many people remember only “12/36,” but the limits differ for food, Western medicines, Chinese medicines, and cosmetics. Prescription drugs in particular are limited by the amount of medication, not the number of bottles:
| Category | Limit per type | Overall limit |
|---|---|---|
| Food in tablet or capsule form | 12 bottles (boxes, cans, packs, or bags) | 36 bottles, in original packaging only |
| Non-tablet/capsule foods (protein powder, drink powders, etc.) | Single item valued at US$1,000 or less and weighing 6 kg or less | — (excluding hairy crabs and beef products prohibited from import) |
| Western medicines (non-prescription drugs) | 12 bottles (boxes, cans, tubes, or sticks) | 36 bottles |
| Western medicines (prescription drugs, without a prescription) | Limited to a 2-month supply | — |
| Western medicines (prescription drugs, with a physician’s prescription) | Must not exceed the reasonable quantity stated in the prescription | Limited to a 6-month supply |
| Chinese medicinal materials | Up to 1 kg of each type | No more than 12 types in total |
| Chinese medicine preparations (drugs) | 12 bottles (boxes) | 36 bottles |
| Specific-purpose cosmetics (personal-use limit abolished) | Abolished as of 2024-07-01 (formerly 12 bottles) | — (no current bottle-count cap can be found; may not be resold) |
※ Compiled from the Customs Administration, Ministry of Finance limits for importing “Medicines, Cosmetics, and Medical Devices for Personal Use” (medicine and food sections); the cosmetics personal-use quantity limit was repealed on 2024-07-01 under Announcement No. 1131603792, and the cosmetics figures on that page no longer apply. Quantities above these limits require an application under the applicable rules or formal customs declaration.
At what dosage is a vitamin a drug? Food vs OTC / non-prescription drug vs prescription drug
For the same vitamin, a different dosage means a different regulatory classification: a low dose is food, while a high dose is a drug. Drug imports are subject to stricter rules, so check the “daily dosage,” not the amount per tablet, before purchasing.
⚠️ This table changed in 2024, but most information online still shows the old rules
On 2024-04-18, the Taiwan FDA announced amendments under MOHW Order No. 1131401394 and simultaneously renamed the standards the “Standards for the Classification of Oral Vitamin or Mineral Products” (formerly the “Standards for the Classification of Vitamin Products”). The maximum daily dosage for vitamin D as an OTC / non-prescription drug was raised from 1,000 IU to 2,000 IU (50 μg), while that for vitamin C was raised from 1,000 mg to 2,000 mg. The limit for vitamin B6 was reduced from 200 mg to 100 mg. The table below shows the figures currently in effect.
| Vitamin | Food (exempt upper limit) | OTC / non-prescription drug | Prescription drug |
|---|---|---|---|
| Vitamin A | ≤ 10,000 IU (3,000 μg RE) | ≤ 10,000 IU | > 10,000 IU |
| Vitamin D | ≤ 800 IU (20 μg) | 800–2,000 IU | > 2,000 IU (50 μg) |
| Vitamin E | ≤ 400 IU (268 mg α-TE) | ≤ 400 IU | > 400 IU |
| Vitamin K3 | ≤ 100 μg | — | — |
| Vitamin B1 | ≤ 50 mg | 50–250 mg | > 250 mg |
| Vitamin B2 | ≤ 100 mg | ≤ 100 mg | > 100 mg |
| Vitamin B6 | ≤ 80 mg | 80–100 mg | > 100 mg |
| Vitamin B12 | ≤ 1,000 μg | ≤ 1,000 μg | > 1,000 μg |
| Vitamin C | ≤ 1,000 mg | 1,000–2,000 mg | > 2,000 mg |
※ Unit conversions: vitamin D, 1 μg = 40 IU; vitamin E, 400 IU = 268 mg α-TE; vitamin A, 3 μg RE = 10 IU. A “—” in the OTC / non-prescription drug column means that the exempt upper limit and the OTC / non-prescription drug upper limit are the same; any amount above it is classified directly as a prescription drug. Other exempt upper limits are 35 mg NE for Niacin, 800 μg for folic acid, 500 mg for pantothenic acid, and 3,500 mg for choline.
Exempt upper limits for minerals (amounts above these limits are regulated as drugs)
Thresholds also apply when buying calcium tablets, magnesium tablets, or multiminerals. The following are the maximum daily dosages that are not regulated as drugs:
| Mineral | Daily maximum | Mineral | Daily maximum |
|---|---|---|---|
| Calcium | 1,800 mg | Phosphorus | 1,200 mg |
| Magnesium | 350 mg | Iron | 45 mg |
| Zinc | 30 mg | Copper | 8 mg |
| Manganese | 9 mg | Fluoride | 3 mg |
| Potassium | 80 mg | Selenium | 200 μg |
| Iodine | 195 μg | Molybdenum | 350 μg |
| Chromium | 200 μg (trivalent chromium only) | Boron | 700 μg |
※ Product labeling for phosphorus must state, “People with impaired kidney function should use this product with caution.” Chromium is limited to trivalent chromium and must not contain hexavalent chromium.
The combination-product pitfall for multivitamins
🔑 If one ingredient exceeds the limit, the entire bottle becomes a drug
The standards expressly provide that for combination vitamin and mineral products, if any one ingredient exceeds the “maximum daily dosage that is not regulated as a drug,” the entire product is classified as a drug. In other words, even if the other 20 ingredients in a multivitamin tablet comply, a daily vitamin D dosage of 1,000 IU or a zinc dosage of 50 mg means the bottle is a drug rather than food.
💡 Practical advice: When buying multivitamins, especially European or U.S. “high potency” or “mega” products, compare every ingredient in the label’s “recommended daily dosage (per serving)” against the two tables above. Do not look only at the amount per tablet—many products recommend 2–3 tablets per serving, and the multiplied total is the actual daily dosage.
Biggest red flag: Melatonin is a “drug”
⛔ Melatonin is a drug in Taiwan, not a supplement
On 1996-10-15 (ROC year 85), the health authority announced that products labeled as containing melatonin must be regulated as drugs. To date, no melatonin product in Taiwan has legally obtained a drug permit license, so it may not be sold domestically. Consumers may only purchase it abroad and bring it back to Taiwan “for personal use,” with quantities assessed strictly under the limits for personal-use medicines.
Penalties for violations are severe: A drug imported without approval is a banned drug under Article 22, Paragraph 1, Item 2 of the Pharmaceutical Affairs Act (a drug manufactured without approval is a counterfeit drug under Article 20); under Article 82, manufacturing or importing counterfeit or banned drugs is punishable by imprisonment for up to 10 years and a possible fine of up to NT$100,000,000. Anyone who knowingly sells a banned drug is punishable under Article 83 by imprisonment for up to 7 years and a possible fine of up to NT$50,000,000. Carrying excessive quantities or reselling carries extremely high risk.
The only exception
Dried animal pineal gland powder containing less than 20 ppm of melatonin may be used as a food ingredient. This is currently the only situation not regulated as a drug and is unrelated to commercially sold Melatonin tablets.
Other items often purchased by mistake that are “actually drugs” include high-dose vitamin D3 (daily dosage above 2,000 IU), certain hormones such as DHEA, and products that claim therapeutic effects. The safest approach is to check the ingredients and daily dosage before ordering.
Import taxes and whether stocking up on iHerb is worthwhile
Supplements in tablet or capsule form fall under tariff code 2106.90.99.20, “Food preparations in tablet or capsule form,” with a 30% tariff (relatively high; import regulations 511/F01). However, shipments with a customs value ≤ NT$2,000 are tax-exempt, so most single-bottle orders are tax-exempt, while combined stock-up orders incur heavy tax:
Has the tariff on US supplements dropped to 10%?
Not yet—the current rate is still 30%. The Taiwan–US Agreement on Reciprocal Trade was signed on 2026-02-12 (US Eastern Time), committing to cut the import tariff on US supplements from 30% to 10%. Under the Treaty Conclusion Act, however, it takes effect only after both sides complete their domestic procedures (on Taiwan's side, review by the Legislative Yuan). As of this page's update date (2026-09-23), the column 1 rate for 2106.90.99.20 in our tariff database is still 30%. Once in effect, it will apply only to goods of US origin; items shipped by iHerb but made in other countries are not covered. And since single parcels with a customs value within NT$2,000 are already tax-exempt, the cut mainly affects large combined stock-up parcels.
Use the right declaration: according to a Customs Administration, Ministry of Finance press release of 2021-11-23, imported supplements must be cleared with a regular import declaration (X4). In early October of that year, Taipei Customs found 6 consignments—more than 10,000 items—of iHerb health foods and drugs declared on simplified declaration forms; most were returned because the power of attorney, commercial invoice, and other documents could not be provided. In addition, according to the Ministry of Finance reply cited in the Control Yuan investigation report of 2024-09-04, tariffs on supplement-related tariff lines range from 2.5% to 30%: food preparations in tablet or capsule form 30%, and special nutritional foods exclusively for patients (2106.90.20.20) 10%. The actual classification is determined by customs based on ingredients and form.
| Scenario Click to add this to the calculator | Product price | Tariff code | Tariff rate | Customs value | Import tax |
|---|---|---|---|---|---|
| Single bottle of fish oilClick to add this to the calculator | US$25 | 2106.90.99.20 | 30% | NT$787 | Tax-exempt |
| Single bottle of luteinClick to add this to the calculator | US$30 | 2106.90.99.20 | 30% | NT$945 | Tax-exempt |
| Single bottle of probioticsClick to add this to the calculator | US$35 | 2106.90.99.20 | 30% | NT$1,102 | Tax-exempt |
| Combined stock-up order of assorted supplementsClick to add this to the calculator | US$120 | 2106.90.99.20 | 30% | NT$3,779 | Taxed: approximately NT$1,379 |
Stock-up reminder: If many items are combined into one package and the customs value exceeds NT$2,000, a 30% tariff applies, followed by 5% business tax (the US$120 example above incurs approximately NT$1,379 in tax). Together with the limit of 6 tax-exempt shipments every six months, taxes can erase the discount. Estimate the tax on the whole shipment before ordering and stay within the limit of 12 of each type and 36 in total. Goods in the same shipment may not be declared separately, and once the same taxpayer exceeds 6 duty-free releases in a half-year period, the exemption no longer applies.
Related tools and guides
- Complete iHerb guide: discount codes, shipping costs, and must-buy supplements
- How much tax applies to purchases shipped from the U.S. to Taiwan? (Includes sales-tax-free states)
- Overseas shopping tax exemption, the 6-times-per-six-month rule, and business tax explained
- Rules for shipping cosmetics and skincare products to Taiwan
- Can food and snacks be shipped to Taiwan?
- Full import tax calculator
Frequently asked questions
Legal basis and official sources
- Taiwan FDA (Food and Drug Administration, MOHW), “Standards for the Classification of Oral Vitamin or Mineral Products” (MOHW Order No. 1131401394; amendments announced and effective on 2024-04-18; formerly the “Standards for the Classification of Vitamin Products”)—classification of vitamins and minerals as food, OTC / non-prescription drugs, or prescription drugs.
- Ministry of Health and Welfare, “Principles for the Regulation of Products Containing melatonin”—Melatonin has been regulated as a drug since 1996-10-15 (ROC year 85), and there are no legally approved products in Taiwan.
- Ministry of Health and Welfare announcement (issued 2015-11-05; effective 2015-12-01)—quantity limits exempting food in capsule or tablet form imported for personal use from applying for imported-food inspection (12 of each type, 36 in total, in original packaging only).
- Customs Administration, Ministry of Finance, import limits for “Medicines, Cosmetics, and Medical Devices for Personal Use”—personal-use limits for Western medicines, Chinese medicinal materials, Chinese medicine preparations, and specific-purpose cosmetics.
- Articles 21 (inspection and registration) and 30 (import inspection and penalties for resale) of the Act Governing Food Safety and Sanitation; Articles 20, 22, 82, and 83 of the Pharmaceutical Affairs Act (penalties for importing and selling drugs without approval)—Laws & Regulations Database of the Republic of China.
- Customs Administration, Ministry of Finance Tariff Database—2106.90.99.20, “Food preparations in tablet or capsule form,” 30% tariff; import regulations 511 and F01.
- Ministry of Health and Welfare announcement, "Conditions for Imported Food and Related Products Exempt from Applying for Import Inspection and the Applicable Customs Clearance Codes" (effective 2019-05-01)—non-tablet/capsule foods for personal use: US$1,000 / 6 kg per single item; tablets and capsules: 12 of each type, 36 in total. [U021]
- Customs Administration, Ministry of Finance press release, "Taiwan has not changed its import rules for supplements; businesses should declare lawfully to speed up clearance" (2021-11-23)—supplements must be cleared with a regular import declaration (X4).
- Control Yuan investigation report, "Taiwan's import tariff on supplements is as high as 30% and may not effectively protect related domestic industries" (2024-09-04, investigating member Lai Chen-chang)—tariffs on supplement-related tariff lines range from 2.5% to 30%.
- Ho Chia-hua, Hsu Chiao-yang, Chen Ching-yu, Wu Tsung-hsi, Lin Hsu-yang, and Liu Fang-ming, "A Review of Border Inspection Measures for Imported Food in Various Countries", Annual Report of Food and Drug Research, No. 12, pp. 447–455 (2021)—Taiwan's border inspection of imported food is divided by risk into general sampling, enhanced sampling, and batch-by-batch inspection.
- Health Food Control Act, Articles 2, 7, and 21—definition of health food, inspection and registration, and criminal liability for unauthorised import. [U097]
- Executive Yuan press release, "Taiwan and the US Sign the Agreement on Reciprocal Trade" (2026-02-13); Central News Agency, "Tariff on imported US supplements cut to 10%" (2026-02-13)—agreement terms cutting the tariff on US supplements from 30% to 10%, taking effect after domestic procedures are completed.
- Taiwan FDA: Announcement of the Standards for the Classification of Oral Vitamin or Mineral Products ｜ Ministry of Health and Welfare: Principles for the Regulation of Products Containing melatonin
Shipping supplements to Taiwan: estimate the tax first and stay within personal-use limits
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