2026 Taiwan Cross-Border Consolidated Shipping Customs Data and Red Lines Report: Annual Customs Report, X-ray Inspection and Enforcement Statistics

What are the key 2025–2026 customs clearance figures for cross-border parcels entering Taiwan?

In 2025, Taiwan Customs accepted 73,610,954 import declarations, handled 40,560 anti-smuggling cases and uncovered 430 cases of IPR infringement.Air and sea express consignments and postal parcels all go through 100% X-ray scanning; only manual opening inspection is done by sampling. From 2026-03-01, advance confirmation of customs-broker authorization applies in full to individuals who file simplified declarations for express consignments and authorize online via real-name verification. A single shipment with a dutiable value of NT$2,000 or less is duty-free, but once a person has had more than 6 duty-free releases in a half-year, the exemption no longer applies. In 2025, import smuggling went mainly through passenger baggage and express consignments; in 2026, the largest source of prohibited pork products was passenger baggage. The inspection rate, the C1/C2/C3 ratio and the number of express simplified declarations have not been published by the authorities.

What is this report, and what is it not?

This report compiles public statistics and current laws from the Customs Administration, Ministry of Finance (Taiwan) and other agencies. These are not HowBridge's own statistics; every figure is labeled with its year, unit and source, and individual cases are subject to Customs' determination. HowBridge provides Mainland China → Taiwan consolidated shipping (Shenzhen consolidation warehouse and Taoyuan Dayuan operations warehouse). It is not a customs broker and does not apply for import permits on anyone's behalf.

What are the key 2025 customs clearance and enforcement figures for Taiwan?

The latest full-year figures are for 2025 (ROC year 114), from the Annual Customs Report for ROC Year 114 published on 2026-09-22 and Customs Administration press releases.The annual report and the press releases use different counting bases, so they are labeled separately below and must not be combined:

Key figures at a glance (fact-checked 2026-10-17)
IndicatorValueYear / periodSource
Import declarations73,610,954 declarations (2024: 66,106,928)2025Annual Customs Report, ROC Year 114, p.19; includes express declarations, express simplified declarations and Mini Three Links
Inbound postal parcels1,602,999 parcels (2024: 1,821,078)2025Annual Customs Report, ROC Year 114, p.19
Anti-smuggling cases40,560 cases (2024: 31,946)2025Annual Customs Report, ROC Year 114, p.25
Value of smuggled goodsNT$1,537,960,000 (2024: NT$2,647,069,000)2025Annual Customs Report, ROC Year 114, p.25 (original table unit: NT$ thousand)
IPR infringement430 cases, 4,920,000 counterfeit items, infringing market value over NT$900,000,0002025Customs Administration press release 2026-04-15
E-cigarettes seizedAbout 122,000 units, about 33,000 bottles (cartridges) of e-liquid (2024: about 72,000 units)2025Annual Customs Report, ROC Year 114, p.24
Advance authorization sign-upsOver 3,000,000 people, covering more than 8 in 10 simplified declarationsAs of 2025-11-30Customs Administration press release 2025-12-19
Crackdown on overseas consolidators18 operators with serious violations suspended or had their licenses revoked; fines of NT$10,080,000; over NT$300,000,000 in back taxes2025-11-15 to 2026-09-15Customs Administration press release 2026-09-15
Pork products seized697 items, 494 kg, of which passengers accounted for the most, 526 items2026-01-01 to 2026-09-10Customs Administration press release 2026-09-17
X-ray for express and postal parcels100% (air and sea express consignments and postal parcels)CurrentCustoms Administration press release 2025-10-27
Most counterfeit “items” are individual cigarettes

In 2025, counterfeit goods totaled 4,920,000 items, of which counterfeit cigarettes alone accounted for 4,838,614 sticks (Customs Administration press release attachment). This is a count of goods, not 4,920,000 online-shopping parcels.

How many import declarations and postal parcels does Taiwan handle in a year?

In 2025 there were 73,610,954 import declarations, up from 66,106,928 in 2024; inbound postal parcels numbered 1,602,999, down from 1,821,078 in 2024.A note in the annual report states that the declaration count “includes mini three links, express declarations and express simplified declarations, etc.”; from this, this report infers that cross-border online-shopping parcels imported under express simplified declarations are included in the declaration count (postal parcels are counted separately), but the annual report does not list their number separately:

Clearance volume over the past two years (Annual Customs Report, ROC Year 114, p.19, key statistics for the past 10 years)
Item20242025
Import declarations (declarations)66,106,92873,610,954
Export declarations (declarations)11,626,31811,387,227
Total import and export declarations (declarations)77,733,24684,998,181
Inbound postal parcels (parcels)1,821,0781,602,999
Outbound postal parcels (parcels)533,714460,703

What 4 checkpoints does a parcel pass through on its way into Taiwan?

A personal online-shopping parcel imported by express goes through four checkpoints in order: authorization, declaration, X-ray and opening inspection, and penalties for violations.For example, a parcel ordered on Taobao or Pinduoduo and shipped back to Taiwan through a consolidator:

Four stages from left to right: 1 a phone screen showing a real-name verification check mark, next to a cardboard parcel; 2 many cardboard parcels pouring into a customs hall on a conveyor belt; 3 a parcel passing through an X-ray machine, with the screen showing outlines of the items inside; 4 seized bags, sneakers, perfume and watches on a table, with sealed evidence boxes behind
Illustration: the numbers match the 4 checkpoints below. 1 Real-name verification and advance authorization, 2 simplified declaration, 3 X-ray and opening inspection, 4 confiscation and penalties.

1EZ WAY real-name verification and advance authorization (from 2026-03-01)

On 2026-02-23 the Ministry of Finance (Taiwan) amended Article 17, Paragraph 2 of the Regulations Governing Customs Clearance of Air Express Consignments and Article 18, Paragraph 2 of the Regulations Governing Customs Clearance of Sea Express Consignments: “Where the customs-broker authorization has not been completed by one of the methods in the preceding paragraph and recorded in the Customs clearance information system, Customs may refuse to accept the declaration.” This took effect on 2026-03-01. “The methods in the preceding paragraph” are the three authorization methods in Paragraph 1 of the same article: a written case-by-case or long-term authorization, an online authorization through the Customs-Port-Trade Single Window, or an online case-by-case authorization through a real-name verification platform (for example EZ WAY). It applies to individuals importing express consignments under a simplified declaration who authorize online via “real-name verification”. When you receive a push notification, tap “Declaration matches” if the information is correct, or “Declaration does not match” if it is wrong or someone has used your identity.

2Simplified declaration and reporting the e-commerce platform / consolidator (from 2025-11-15)

Express consignments with a dutiable value of NT$50,000 or less can clear customs on a simplified declaration: NT$2,000 or less counts as low-value duty-free, and NT$2,001 to NT$50,000 counts as low-value dutiable. From 2025-11-15, express customs brokers must report the e-commerce platform or overseas private consolidator on the simplified declaration, and Customs then selects shipments from substandard overseas consolidators for crackdowns based on risk analysis.

3100% X-ray for express and postal parcels; manual opening inspection by sampling

The Customs Administration stated on 2025-10-27 that Customs applies X-ray scanning to 100% of both air and sea express consignments and postal parcels; for sea express, this is also expressly provided in Article 3, Paragraph 2 of the Regulations Governing Customs Clearance of Sea Express Consignments. Article 2 of the Rules Governing Inspection of Import and Export Goods (Taiwan) makes sampling the principle for inspection, and Article 3 allows manual or instrument inspection; since all express and postal parcels already go through X-ray, what gets selected is manual opening inspection. From 2025-10-24, Customs raised the manual opening inspection rate for shipments from Mainland China, Hong Kong and Macao, Vietnam and Thailand. The opening inspection rate has not been published by the authorities.

4Confiscation and penalties when violations are found

A declaration mismatch can, under Article 37 of the Customs Anti-Smuggling Act (Taiwan), be punished by a fine of up to 5 times the evaded import duty, or by confiscation of the goods instead of or in addition to the fine; counterfeit goods are fined up to 3 times the value of the goods under Article 39-1 and confiscated; prohibited pork products are referred to the Animal and Plant Health Inspection Agency (Taiwan) for penalties under the Statute for Prevention and Control of Infectious Animal Diseases, and different articles apply to postal parcels and to passenger baggage; see the table under “Which items are most often stopped and confiscated?” below.

Paper authorization is still legal

The Customs Administration stated on 2026-08-03 that the EZ Way app is only one way to authorize a customs broker and the law does not force anyone to use it; people who have not registered or who are abroad and cannot confirm can still ask the customs broker to file using a paper authorization.

What new customs clearance rules came in between 2025-10 and 2026-10?

The three new rules most directly relevant to people who use consolidated shipping this year are: reporting overseas consolidators from 2025-11-15, full advance confirmation of authorization from 2026-03-01, and, from 2026-09-22, e-cigarettes and other tobacco-like products no longer qualifying for the fine exemption for cases of NT$5,000 or less.In chronological order:

Timeline of new rules and new statistics, 2025-10 to 2026-10 (all from primary sources)
DateNew rule or new statisticSource
2025-10-24Higher manual opening inspection rate for shipments, postal parcels and passenger baggage from Mainland China, Hong Kong and Macao, Vietnam and ThailandCustoms Administration 2025-10-29
2025-10-27Customs Administration statement: air and sea express consignments and postal parcels all go through 100% X-ray scanningCustoms Administration 2025-10-27
2025-10-28New EZ WAY registrations using “SMS verification (NHI card number)” must instead verify by inserting a physical Taiwan National Health Insurance (NHI) cardCustoms Administration 2025-10-21
2025-11-15Express simplified declarations must report the e-commerce platform or overseas private consolidator; crackdown on substandard overseas consolidators launchedCustoms Administration 2026-01-08
2025-12-17Ministry of Finance gives advance notice of amendments to the express consignment clearance regulations (advance confirmation of authorization)Customs Administration 2025-12-17
2026-02-23Ministry of Finance issues the amended air and sea express consignment clearance regulations (Order Tai-Cai-Guan-Zi No. 1151004666)Laws & Regulations Database of Taiwan
2026-03-01Advance confirmation of authorization applies in full to individuals filing simplified declarations for express consignments who authorize online via real-name verification; where the customs-broker authorization has not been completed in the prescribed way, Customs may refuse to accept the declarationCustoms Administration 2026-02-24
2026-03-19Interim crackdown results: fines of NT$4,760,000, back taxes assessed of NT$129,280,000Customs Administration 2026-03-19
2026-04-152025 border IPR enforcement results announced: 430 casesCustoms Administration 2026-04-15
2026-08-03Customs Administration statement: paper authorization can still be used; Trade-Van Information Services Co., which built and maintains the EZ Way app, will be asked to add a risk warning to itCustoms Administration 2026-08-03
2026-09-15Cumulative crackdown results: 18 operators with serious violations suspended or had their licenses revoked, fines of NT$10,080,000, over NT$300,000,000 in back taxesCustoms Administration 2026-09-15
2026-09-17697 pork product items seized in 2026 as of September 10, with passengers the largest source at 526 itemsCustoms Administration 2026-09-17
2026-09-22Article 4 of the Standards for Reduction or Exemption of Penalties in Customs Anti-Smuggling Cases amended: tobacco-like products no longer qualify for the fine exemption for cases of NT$5,000 or less; a draft amendment to the Tobacco Hazards Prevention Act (Taiwan) that would make unlawfully manufacturing or importing tobacco-like products (such as e-cigarettes) a criminal offense has been sent to the Legislative Yuan for review (not yet passed)Customs Administration 2026-09-22
2026-09-22Annual Customs Report for ROC Year 114 publishedCustoms Administration
Earlier rules that are still in force

On 2025-05-06, a Ministry of Finance order interpreted what “controlled” means in the Customs Anti-Smuggling Act (Order Tai-Cai-Guan-Zi No. 1131034572); on 2025-05-29, Article 4 of the penalty reduction and exemption standards was amended so that counterfeit goods in cases under Article 36, Paragraphs 1 and 2, and Article 37, Paragraph 3 of the Anti-Smuggling Act no longer qualify for the fine exemption for cases of NT$5,000 or less; on 2025-06-26, the “Simplified Declaration Cloud Platform for Imported Express Consignments” went live.

How many counterfeit goods does Taiwan Customs seize in a year?

In 2025 Customs uncovered 430 cases of IPR infringement, with 4,920,000 counterfeit items and an infringing market value of over NT$900 million (Customs Administration press release 2026-04-15). The top three categories were counterfeit cigarettes, medicines and clothing. The press releases and the annual report use different counting bases, so they are listed separately below:

IPR infringement enforcement (press releases and annual report in separate columns; do not add or mix them)
YearCustoms Administration press release: cases / counterfeit items / infringing market valueAnnual Customs Report table: IPR infringement items
2023326 cases / over 87,000 items / over NT$690,000,000 (press release 2024-02-21)Not checked in this report
2024No full-year 2024 press release found (case count and market value not found)315,000 items (ROC Year 113 annual report)
2025430 cases / 4,920,000 items / over NT$900,000,000 (press release 2026-04-15)4,928,000 items (ROC Year 114 annual report)
Bought a knock-off and shipped it to Taiwan? It is confiscated all the same

Goods infringing patents, trademarks or copyrights may not be imported under Article 15 of the Customs Act (Taiwan), and under Article 6 of the Regulations Governing Customs Clearance of Air Express Consignments they do not count as express consignments either. Confiscation does not depend on the amount.

How many anti-smuggling cases does Taiwan Customs handle in a year, and how have smuggling channels changed?

In 2025 there were 40,560 anti-smuggling cases, up from 31,946 in 2024; the main import smuggling channels shifted from “passenger baggage and postal parcels” to “passenger baggage and express consignments”.Comparison from the annual report, p.24 and p.25:

Anti-smuggling statistics (Annual Customs Reports, ROC Years 113 and 114)
Item20242025
Anti-smuggling cases31,946 cases40,560 cases
Value of smuggled goodsNT$2,647,069,000NT$1,537,960,000
Smuggled cigarettesAbout 2,440,000 packsAbout 2,590,000 packs
E-cigarettesAbout 72,000 unitsAbout 122,000 units
E-liquid (cartridges)About 24,000 bottles (cartridges)About 33,000 bottles (cartridges)
Smuggled agricultural products from Mainland China (incl. Hong Kong and Macao)19,657 kg5,368 kg
Main import smuggling channelsPassenger baggage and postal parcelsPassenger baggage and express consignments

What are the official figures on identity theft in customs declarations and on advance authorization?

What the Customs Administration has published in recent years is the advance authorization take-up: as of 2025-11-30, over 3,000,000 people had signed up, covering more than 8 in 10 simplified declarations.The 2023–2025 counts of identity-theft declarations circulating online could not be found in any of the four Customs Administration press releases on advance authorization (2025-12-17, 2025-12-19, 2026-01-29 and 2026-02-24), so this report does not cite them.

Using EZ WAY and forgotten passwords

First-time users can read the EZ WAY real-name verification tutorial; if you forgot your password, see What to do if you forget your EZ WAY password; if you suspect someone has used your identity, see Liability and self-protection against identity theft in customs declarations.

How do the NT$2,000 duty-free threshold and the 6-times-per-half-year rule work?

A single shipment with a dutiable value of NT$2,000 or less is exempt from customs duty, business tax and commodity tax; once the same person has had more than 6 duty-free releases within a half-year, the exemption no longer applies.The primary basis is a Ministry of Finance announcement and order:

Low-value duty exemption and frequent-import rule
ItemRulePrimary basis
Low-value duty exemptionA single shipment with a dutiable value of NT$2,000 or less is exempt from customs duty and from the business tax and commodity tax collected by CustomsCustoms Act (Taiwan), Article 49, Paragraph 2 (main clause); Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 of 2017-09-07
Frequent importsIf the same taxpayer has more than 6 duty-free releases within a half-year (January–June or July–December, i.e. months 1–6 and 7–12), the exemption no longer applies; in plain terms, tax is charged from the 7th time; the import date on the declaration is what counts, and the count resets on January 1 and July 1 each yearCustoms Act (Taiwan), Article 49, Paragraph 2 (proviso) and Paragraph 3; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 of 2017-05-26
Goods not eligibleTobacco and alcohol, and agricultural products subject to tariff quotasCustoms Administration FAQ on express consignments
Parcels involving fraudIf a cross-border online purchase involved fraud and the import declaration is corrected in accordance with the rules, and Customs then determines after the correction that it is a low-value duty-free shipment with a dutiable value of NT$2,000 or less, it does not count toward the 6 times per half-yearMinistry of Finance Order Tai-Cai-Guan-Zi No. 1131014492 of 2024-05-27
Simplified declaration ceilingDutiable value of NT$50,000 or less; NT$2,001 to NT$50,000 counts as low-value dutiableRegulations Governing Customs Clearance of Air Express Consignments, Articles 11 and 12
Express weightGross weight of 70 kg or less per piece (bag)Regulations Governing Customs Clearance of Air Express Consignments, Article 6
Work out how much you will pay

Use the Taobao-to-Taiwan tax calculator to estimate taxes and fees, and the duty-free allowance and count guide to check how many times you have left.

Which items are most often stopped and confiscated?

Customs has not published a “ranking of returned items”; based on enforcement priorities and the law, the highest-risk items are pork products, e-cigarettes and other tobacco-like products, counterfeit goods, and declaration mismatches.The rules and consequences for each:

High-risk items and legal consequences (based on the text of the law and Customs Administration press releases)
ItemRuleConsequenceBasis
Pork and products containing porkAfrican swine fever prevention; quarantine-required items may not be imported by mail; the competent authority has announced a halt to mail imports of pork products from countries (regions) where African swine fever has occurredPostal parcels: returned, confiscated or destroyed; violating the above announcement is punished under Article 43, Subparagraph 8, with a statutory fine of NT$50,000 to NT$1,000,000; the Animal and Plant Health Inspection Agency states NT$200,000 for a 1st offense and NT$1,000,000 for a 2nd or subsequent offense. Passengers carrying it: fined NT$10,000 to NT$1,000,000 under Article 45-1; the Customs Administration states NT$200,000 for a first offense and NT$1,000,000 for a second or subsequent offense. Express: referred to the Animal and Plant Health Inspection Agency, which imposes heavy fines or refers the case for criminal investigation depending on the violationStatute for Prevention and Control of Infectious Animal Diseases (Taiwan), Article 28, Paragraph 1, Subparagraph 2; Article 34, Paragraph 3; Article 43, Subparagraph 8; Article 45-1; Animal and Plant Health Inspection Agency import quarantine section; Customs Administration press releases of 2025-11-05 and 2026-09-17
E-cigarettes and other tobacco-like products; heated tobacco products not approvedNo one may import tobacco-like products; designated tobacco products (heated tobacco) must pass a health risk assessment review and be approvedManufacturers or importers (businesses) are fined NT$10,000,000 to NT$50,000,000, and persons other than such businesses (e.g. individuals) are fined NT$50,000 to NT$5,000,000, and ordered to recall, destroy or return the goods within a deadline; from 2026-09-22, customs anti-smuggling cases no longer qualify for the fine exemption for cases of NT$5,000 or less; the draft amendment to make this a criminal offense has not yet passedTobacco Hazards Prevention Act (Taiwan), Articles 15 and 26; penalty reduction and exemption standards, Article 4
Counterfeit goodsGoods infringing patents, trademarks or copyrights may not be importedFined up to 3 times the value of the goods under Article 39-1 and confiscated; for cases punishable under Article 36, Paragraphs 1 and 2, or Article 37, Paragraph 3, from 2025-05-29 amounts of NT$5,000 or less are no longer exempt from fines eitherCustoms Anti-Smuggling Act (Taiwan), Article 39-1; penalty reduction and exemption standards, Article 4
Declaration mismatch (undervaluation, false description)False declaration of the name, quantity, weight, quality, value or specifications of goodsDepending on the seriousness of the case, Customs may impose a fine of up to 5 times the evaded import duty, or confiscate the goods instead of or in addition to the fineCustoms Anti-Smuggling Act (Taiwan), Article 37, Paragraph 1
“Small quantity for personal use” is not an excuse

In cases under Article 36, Paragraphs 1 and 2, and Article 37, Paragraph 3 of the Anti-Smuggling Act, tobacco-like products and counterfeit goods are expressly excluded from the fine exemption for NT$5,000 or less; for pork products, whether mailed or carried by a passenger, the fine stated by the authorities for a 1st offense is NT$200,000. Before shipping, check the Taiwan import ban list and smuggling red lines for online shopping and consolidated shipping.

Where do prohibited pork products mainly come from?

Over the past two years, the largest source of pork products seized by Customs has been passenger baggage, not postal parcels.In 2026, as of September 10, there were 697 items in total: passengers accounted for the most at 526 items, followed by postal parcels at 126 and express at 42, mainly originating from Mainland China (including Hong Kong and Macao):

Pork and pork products seized by Customs (Customs Administration press releases)
PeriodTotalPassenger baggagePostal parcelsExpress
2025-01-01 to 2025-05-26432 items / 318 kg303 items / 201 kg110 items / 84 kgNot broken out in press release
2026-01-01 to 2026-06-16423 items / 330 kg313 items / 160 kgNot broken out in press releaseNot broken out in press release
2026-01-01 to 2026-09-10697 items / 494 kg526 items / 276 kg126 items / 70 kg42 items / 142 kg
Watch out for instant noodle seasoning packs, mooncakes and jerky

Any food containing pork may be stopped. For full details, see Pork products and African swine fever entry rules.

How is Taiwan Customs cracking down on overseas consolidators?

From 2025-11-15, express simplified declarations must report the e-commerce platform or overseas private consolidator, and Customs uses risk analysis to target substandard overseas consolidators.By 2026-09-15, 18 operators with serious violations had been suspended or had their licenses revoked; suspension and license revocation are penalties against operators registered in Taiwan, and the 2026-03-19 interim results list express customs brokers, freight forwarders and express carriers:

Results of the crackdown on overseas consolidators (Customs Administration press releases)
PeriodPenalties and tax recoverySeizures
2025-11-15 to 2026-03-19Registrations revoked for 1 express customs broker, 3 freight forwarders and 1 express carrier, and 3 operators suspended; fines of NT$4,760,000, back taxes assessed of NT$129,280,000Drugs 295 kg, pork products 47 kg, pesticides 101 kg, 3 suspected firearm parts, 247 live animals
2025-11-15 to 2026-09-1518 operators with serious violations suspended or had their licenses revoked, fines of NT$10,080,000, over NT$300,000,000 in back taxesDrugs 849 kg, pork products 188 kg, pesticides 956 kg, 3 suspected firearm parts, 848 live animals

What should people who use consolidated shipping do after reading this data?

Declare truthfully, do not ship prohibited or restricted items, do not split orders to get around the rules, and complete the authorization: these four things lower the risk of being stopped and penalized.Do them in this order:

1Check the tariff code and restrictions before you ship

Enter the product name in the tariff lookup and look at the import regulation code column; then compare with the Taiwan import ban list. Do not ship pork products, tobacco-like products or counterfeit goods.

2Declare the item name and price truthfully

A declaration mismatch can be fined up to 5 times the evaded import duty, or the goods can be confiscated instead of or in addition to the fine. The item name and price you give the consolidator must match the actual goods; do not accept an offer to under-declare on your behalf.

3Do not split a shipment into small parcels

If you split one batch into several small parcels, every duty-free release counts toward the 6 times per half-year, and beyond that you are taxed; Customs has also named “split, small batches” as a common way of smuggling counterfeit goods.

4Complete EZ WAY real-name verification and advance authorization, and check the push notifications

From 2026-03-01, people who file simplified declarations and authorize online via real-name verification must complete the authorization first; when you receive a push notification, check the item name and amount, and if it is not your parcel, tap “Declaration does not match”.

5Avoid overseas consolidators that claim they can “ship anything”

From 2025-11-15, simplified declarations must report the overseas private consolidator, and substandard operators are a crackdown priority; when choosing a consolidator, make sure they ask you for the real item name and price and do not accept prohibited or restricted items.

Where does the data in this report come from, and what has not been published officially?

Official statistics and rules all come from Customs Administration annual reports, press releases (including those published on the Ministry of Finance website), the Laws & Regulations Database of Taiwan and briefings by the Animal and Plant Health Inspection Agency (Taiwan), Ministry of Agriculture; figures in the research section come from the original text of each paper; fact-checked on 2026-10-17.Media reports (such as the Central News Agency) are not used as a source of figures, and the reports cited in the old version have all been replaced with the Customs Administration's original texts:

What does research say about customs inspection and small online-shopping parcels?

The research below provides background; none of it was conducted on HowBridge, and foreign research can only be applied by analogy:

What are the common terms used in customs clearance data?

Simplified declaration
A way of clearing express consignments with a dutiable value of NT$50,000 or less that are not subject to import regulation restrictions, using a simplified declaration form.
Advance confirmation of customs-broker authorization
Before the declaration is filed, the importer confirms the authorization of a customs broker in advance through a real-name verification platform such as EZ WAY; from 2026-03-01, for people filing simplified declarations who authorize online via real-name verification, Customs may refuse to accept the declaration if the authorization has not been completed as required.
Dutiable value
The base price for calculating customs duty, based on the transaction value and including freight and insurance to the port of import.
Low-value duty exemption
A single shipment with a dutiable value of NT$2,000 or less is exempt from customs duty, business tax and commodity tax; this does not apply to tobacco and alcohol or to agricultural products under tariff quotas.
Frequent imports
If the same taxpayer has more than 6 duty-free releases within a half-year, the low-value duty exemption no longer applies after that.
X-ray scanning and manual opening inspection
X-ray is instrument inspection, applied to 100% of express and postal parcels; opening is manual inspection, done by sampling as a rule.
Confiscation
Ownership of the non-compliant goods passes to the state, and they are not returned to the importer.
Confiscation instead of, or in addition to, a fine
Wording in Article 37 of the Customs Anti-Smuggling Act: the fine and confiscation can be imposed as alternatives or together.
Overseas private consolidator
An operator that receives goods outside Taiwan, consolidates them and ships them to Taiwan; from 2025-11-15, express simplified declarations must report this information.
Counterfeit goods
Goods that are not genuine parallel imports and infringe patents, trademarks or copyrights; trademark rights are acquired under the Trademark Act (Taiwan).
Tobacco-like products
For example, e-cigarettes and their components; under the Tobacco Hazards Prevention Act, no one may manufacture, import or sell them.
C1 / C2 / C3
Customs' computer sorts declarations by risk into no document review and no inspection, document review without inspection, and document review with inspection; the current ratio has not been published by the authorities.

What are the sources and the scope of fact-checking?

The sources below were consulted on 2026-10-17; document dates and access dates are shown separately, and no date is invented where none is stated.

Official and government primary sources

Research literature

Manifest Monitoring Model as Support for Customs Risk Management: Evidence From Taiwan

Kuo Yen-Hui、Chou Shu-Ching · 2021 · World Customs Journal · 15(2): 73–82

The authors modeled 176,869 import manifests from Taichung Port in 2018 and identified 6 factors associated with smuggling seizures: the company's years in business, capital, the trader risk level assigned by Customs, container load, cargo volume and port of loading; importers that had been in business longer and had more capital smuggled less. Validated on 2019 data, the average prediction accuracy was nearly 83%, higher on Fridays and around long holidays. The subjects are maritime container manifests, not express or postal parcels; the study can be used to show that customs risk management looks at the importer's record, the goods and the route.

環境變遷對我國關務體系之衝擊

王瑞鈐(Jui-Chien Wang) · 2010 · 國立臺灣大學政治學研究所碩士論文 · 174 頁

The thesis explains how Taiwan Customs' computer assigns declarations by risk management to C1 (no document review, no inspection), C2 (document review, no inspection) and C3 (document review and inspection). C1 rates in 2008: maritime imports 57.12%, air 82.07%; in the same year there were over 10,000,000 express simplified declarations, with a C1 rate of 96% for imports. It also notes that the system at the time included using X-ray equipment in place of manual inspection. The data stop in 2008, and the NT$3,000 express duty-free threshold mentioned in the thesis was the rule at the time; the current threshold has changed, so it must not be cited as a current figure.

兩岸海關體制比較:任務、組織、規範與執行

王昭銘(Jau-Ming Wang) · 2022 · 國立臺灣大學國家發展研究所碩士論文 · 281 頁

The abstract notes that Taiwan's border management follows the CIQS model, with responsibilities spread across several agencies, and Customs is responsible only for border management of goods; compared with Mainland China, inspection and quarantine in Taiwan are not under Customs, Taiwan Customs has no anti-smuggling bureau with judicial police powers, there are fewer prohibitions and restrictions, and more emphasis is placed on protecting taxpayers' rights and on compliance guidance. The author recommends co-governance between Customs and the logistics industry. It is an institutional comparison with no inspection or seizure statistics.

植物品種權保護之邊境管制措施:借鏡日本法制之比較與啟示

許曉芬、鍾亦琳 · 2025 · 中正財經法學 · 第 30 期,頁 1–64

The abstract notes that Taiwan's current border measures for intellectual property rights contain many inconsistencies: seizure provisions differ between laws, statutory wording is not harmonized, and systems for information provision, sampling and security deposits also vary; the authors recommend first reviewing regulatory consistency and assessing right holders' willingness to use the measures and Customs' enforcement capacity. The topic is plant variety rights, so it can only be used to show that Taiwan's IP border rules are spread across different laws.

Risk Management Systems: Using Data Mining in Developing Countries' Customs Administrations

Laporte Bertrand · 2011 · World Customs Journal · 5(1): 17–28

Tested on 104,697 declarations over 12 months from Senegal's customs, where non-compliant declarations made up about 1.06%; using a weighted average score, inspecting only 20.6% of declarations caught 96.6% of non-compliant declarations. The author also notes that several West African countries open large numbers of containers based on simple blacklists, often with violation detection rates below 3%. The study covers developing countries in West Africa, so for Taiwan it only suggests by analogy that “risk scoring is more efficient than opening large numbers of boxes”.

Customs

Volpe Martincus Christian、Carballo Jerónimo、Graziano Alejandro · 2015 · Journal of International Economics · 96(1): 119–137

Using all Uruguayan export transactions from 2002–2011 and the actual clearance time for each, and exploiting the conditionally random assignment of goods to different inspection channels under risk control, the study estimates the effect of customs delays; the results show that delays significantly reduce firms' exports, with a larger effect on newer buyers. The study covers Uruguayan exports, so for Taiwan it only suggests by analogy that “being assigned to an inspection channel lengthens the time”.

Trading on Time

Djankov Simeon、Freund Caroline、Pham Cong S. · 2010 · The Review of Economics and Statistics · 92(1): 166–173

Using data on the number of days needed from factory to ship loading in 98 countries, the study estimates that every 1-day delay before shipment reduces trade by more than 1%, roughly equivalent to moving about 70 km farther from trading partners; the effect is larger for time-sensitive goods such as perishable agricultural products. It measures overall export-side delay, not only customs, so for Taiwan it applies only by analogy.

Time Release Study Guide, Version 4

World Customs Organization(WCO) · 2025 · WCO 正式出版品 · 142 頁

The WCO Time Release Study (TRS) is used to regularly measure the time from arrival to release of goods and identify bottlenecks; Article 7.6.1 of the WTO Trade Facilitation Agreement encourages members to measure and publish average release times using tools such as the TRS. The annex includes a Japanese case: clearance time for general maritime cargo (excluding AEO) fell by 106.3 hours over thirty years. The guide has no Taiwanese data, and the Japanese case can only be applied by analogy.

Misuse of E-Commerce for Trade in Counterfeits

OECD/EUIPO · 2021 · OECD Publishing(Illicit Trade 系列)

Analyzing customs seizure data for 2017–19, it found that counterfeits bought online are often sent in small parcels, especially by post. In EU data, 91% of e-commerce-related counterfeit seizures went through postal services (45% for non-e-commerce), and China accounted for 76% of e-commerce-related seizures by number; footwear (34%) and clothing (17%) were the top categories. The report notes that postal services and customs have limited capacity to screen small parcels. The data come from the EU, so for Taiwan they apply only by analogy.

Mapping Global Trade in Fakes 2025: Global Trends and Enforcement Challenges

OECD/EUIPO · 2025 · OECD Publishing(Illicit Trade 系列)

Based on global customs seizure data for 2021, it estimates trade in counterfeits at about US$467 billion, or 2.3% of global imports; China remains the main source. Postal services have become the main delivery channel, and small parcels often classified as low-value duty-free easily escape checks; the share of seizures involving fewer than 10 items rose from 61% in 2017–19 to 79% in 2020–21. These are global data, so for Taiwan they apply only by analogy.

Limits of verification

Statistics are based on the original texts of the Annual Customs Report for ROC Year 114 (published 2026-09-22), the Annual Customs Report for ROC Year 113, Customs Administration press releases and Animal and Plant Health Inspection Agency briefings; laws are based on the 2026-10-17 version of the Laws & Regulations Database of Taiwan. The C1/C2/C3 ratio, the opening inspection rate, the number of items X-rayed, the number of express simplified declarations, the 2024 IPR case count and market value, the full-year 2025 count of pork violations in postal parcels, and the 2023–2025 counts of identity-theft declarations have not been published by the authorities. No standalone published page with the full text of the Ministry of Finance announcement of 2017-09-07 or the order of 2017-05-26 was found; their reference numbers are as cited in the Ministry of Finance order of 2024-05-27. Personal-use quantity limits for tobacco and alcohol are outside the scope of this fact-check. None of the research cited was conducted on HowBridge.

What are common questions about customs clearance data and red lines?

What most often gets a consolidated shipping parcel stopped by Customs?

Mainly the goods themselves being prohibited or the declaration being false: pork products, e-cigarettes and other tobacco-like products, counterfeit goods, controlled drugs, animals and plants requiring quarantine, and mismatches in the declared name, quantity or value. From 2026-03-01, for people filing simplified declarations who authorize online via real-name verification, Customs may also refuse to accept the declaration if advance confirmation of authorization has not been completed.

How many counterfeit goods did Taiwan Customs seize in 2025?

According to the Customs Administration press release of 2026-04-15, in 2025 Customs uncovered 430 cases of IPR infringement, with 4,920,000 counterfeit items and an infringing market value of over NT$900 million; the top three categories were counterfeit cigarettes, medicines and clothing. The Annual Customs Report for ROC Year 114 lists 4,928,000 items.

Do 4,920,000 counterfeit items mean 4,920,000 parcels?

No. Counterfeit cigarettes alone account for 4,838,614 sticks; this is a count of goods counted by the “stick”, not a count of parcels.

Does air express go through X-ray too?

Yes. The Customs Administration stated on 2025-10-27 that Customs applies X-ray scanning to 100% of both air and sea express consignments and postal parcels; only manual opening inspection is done by sampling.

What is Taiwan Customs' opening inspection rate?

It has not been published by the authorities. Neither the annual report, the customs business statistics nor the press releases give the C1/C2/C3 ratio or an inspection rate; from 2025-10-24, the manual opening inspection rate was raised for shipments from Mainland China, Hong Kong and Macao, Vietnam and Thailand, but no specific rate has been published.

How many identity-theft customs declarations are there a year?

Recent counts have not been published by the authorities. The only official figures that can be found are 1,724 reports and 1,184 referrals from 2020-05 to 2021-02. What has been published recently is the advance authorization take-up: as of 2025-11-30, over 3,000,000 people had signed up, covering more than 8 in 10 simplified declarations.

Do I have to use EZ WAY from 2026-03-01?

Not necessarily. The new rule is that individuals importing express consignments under a simplified declaration who authorize online via real-name verification must first complete advance confirmation of authorization. EZ WAY is only one way to authorize; paper case-by-case authorization or long-term authorization remains legal.

How are the NT$2,000 duty-free threshold and the 6 times per half-year calculated?

A single shipment with a dutiable value of NT$2,000 or less is exempt from customs duty, business tax and commodity tax; once the same person has had more than 6 duty-free releases within January–June (months 1–6) or July–December (months 7–12), the exemption no longer applies, and tax is charged from the 7th time. The basis is Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 of 2017-09-07 and Order Tai-Cai-Guan-Zi No. 1061011007 of 2017-05-26.

Do most prohibited pork products arrive by postal parcel?

No. In 2026, as of September 10, Customs seized 697 items, with passenger baggage the largest source at 526 items, followed by postal parcels at 126 and express at 42; in 2025, as of May 26, passenger baggage was also the largest source at 303 items.

What happens if I buy an e-cigarette online and ship it to Taiwan?

Under the Tobacco Hazards Prevention Act (Taiwan), no one may import e-cigarettes or other tobacco-like products. From 2026-09-22, tobacco-like products in customs anti-smuggling cases are no longer exempt from fines even if the dutiable value is under NT$5,000. The fine of NT$10,000,000 to NT$50,000,000 is aimed at manufacturers or importers (businesses); persons other than such businesses (e.g. individuals) who import are fined NT$50,000 to NT$5,000,000 under Article 26, Paragraph 2 of the Tobacco Hazards Prevention Act; a draft amendment to make this a criminal offense has been sent to the Legislative Yuan but has not yet passed.

Can I be fined for counterfeit goods even if the amount is very small?

Yes. Under Article 39-1 of the Customs Anti-Smuggling Act, the fine is up to 3 times the value of the goods, and the goods are confiscated. Cases punishable by fines under Article 36, Paragraphs 1 and 2 or Article 37, Paragraph 3 of the Customs Anti-Smuggling Act were originally exempt from fines where the dutiable value did not exceed NT$5,000; under Article 4 of the Standards for Reduction or Exemption of Penalties in Customs Anti-Smuggling Cases, counterfeit goods no longer qualify for this exemption from 2025-05-29.

Is a shipment that does not match its declaration always confiscated?

Not necessarily. Under Article 37, Customs may, depending on the seriousness of the case, impose a fine of up to 5 times the evaded import duty, or confiscate the goods instead of or in addition to the fine; the 6 categories of goods listed in the Ministry of Finance order of 2023-11-08 (category 1: rice, rice flour and peanuts; category 2: live protected wildlife and products made from it; category 3: goods involving evasion of quarantine; category 4: controlled drugs; category 5: controlled telecommunications radio-frequency equipment; category 6: knives) shall be confiscated, or confiscated in addition to a fine, when requirements such as a causal link are met.

How does Taiwan Customs deal with overseas consolidators?

From 2025-11-15, express simplified declarations must report the e-commerce platform or overseas private consolidator, and Customs uses risk analysis to crack down on substandard operators; by 2026-09-15, 18 operators with serious violations had been suspended or had their licenses revoked, with fines of NT$10,080,000 and over NT$300,000,000 in back taxes; suspension and license revocation are penalties against customs brokers, freight forwarders, express carriers and other operators registered in Taiwan.

How current is the data in this report?

Fact-checked on 2026-10-17. The latest full-year statistics are for 2025 (Annual Customs Report for ROC Year 114, published 2026-09-22), and new rules and press-release statistics run to 2026-09-22. The page is updated when the Customs Administration publishes a new annual report or laws are amended.

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