Table of Contents
- "Prohibited" vs "Restricted": The Difference
- 7 Categories of Absolutely Prohibited Items
- 5 Categories of Quantity-Limited / Inspection-Required Items
- Personal-Use Exemption Allowance Table
- Permit Codes and Their Competent Authorities
- 5 Real Seizure Cases
- Legal Alternatives
- Frequently Asked Questions (FAQ)
- Legal Basis and Authoritative References
"Prohibited" vs "Restricted": The Difference
Taiwan's legal principle is that "goods shall be permitted to be imported and exported freely, but may be restricted where necessary for national defense, public order, culture, public health, environmental and ecological protection, or policy reasons" (Article 11 of the Foreign Trade Act). In other words, most Taobao / Pinduoduo goods are not "absolutely prohibited from import" but instead "require a permit / inspection (approval) before they can enter"—as long as you have the paperwork ready or stay within the personal-use allowance, they can clear customs legally. In customs practice, imports are managed at three levels:
- Absolutely Prohibited (Prohibited): cannot enter Taiwan by anyone, by any method; if discovered, they are confiscated under the law and the case may be referred for criminal investigation. Examples: narcotics, unlicensed firearms and ammunition, CITES-protected animal and plant products.
- Restricted Import / Permit or Inspection Required (Restricted / Conditional): not prohibited in themselves, but require a permit, sign-off, or passing inspection from the competent authority before they can be imported (a tariff lookup will show an import regulation code such as 375, C02, B01, F01, etc.). Examples: medical devices, pesticides, electronics subject to mandatory inspection, some foods. This is the level Taobao forwarding trips over most often—it is a "missing permit / missing inspection" rejection, not that the goods themselves are illegal.
- Within the Personal-Use Exemption Allowance (Personal Use): small quantities for personal use, within the permit-exempt and inspection-exempt quantities announced by the competent authority, can clear customs directly without an import permit; anything over the limit is treated as a commercial import and requires the proper procedures. Examples: personal-use tobacco and alcohol, cosmetics, health supplements.
※ Whether a given item needs a permit and which agency regulates it is determined by the "import regulation" code found under its CCC commodity code on the Ministry of Finance Customs Administration's "Customs-Port-Trade Single Window" (see the permit code reference table below). The figures on this page are general rules of thumb; individual cases are governed by the competent authority's current announcements.
7 High-Risk Categories: Prohibited / Strictly Controlled Items
The following 7 categories are the high-risk goods most likely to have an entire Taobao / Pinduoduo forwarding shipment confiscated, or even referred for criminal investigation. Among them, narcotics, unlicensed firearms, counterfeit / infringing goods, and CITES-protected products are "absolutely prohibited"; pornographic publications and certain dangerous goods fall under "may not be imported without a permit" (still subject to conditions even with a permit). Once Customs discovers them, the goods may be confiscated under the Customs Anti-Smuggling Act (§36 smuggling, §37 false declaration / evasion of controls, §38 postal parcel not correctly declared), and cases involving criminal offenses are additionally referred for investigation.
1. Narcotics and Controlled Drugs
Marijuana, amphetamines, ecstasy, CBD oil (banned even in trace cannabis concentrations), and non-prescription opioids (morphine, codeine). Even if legal in the country of origin, they remain illegal within Taiwan.
2. Firearms, Ammunition, and Weapons
Real firearms and live ammunition, modified guns, air guns (some), switchblades, stun guns, and gas guns. Model guns (toys) must comply with the rules requiring plastic construction and no firing capability.
3. Counterfeit and Infringing Goods
Knockoff designer bags, counterfeit athletic shoes, unauthorized pirated books, pirated discs, and unlicensed cartoon merchandise. If found during a customs spot check, they are destroyed without exception.
4. Live Animals and Plants / Protected Species
Live pets, plant seeds, soil, protected-animal products (ivory, rhino horn, hawksbill turtle shell, tiger bone), and CITES Convention species. Even craft items (such as ivory seals) are banned.
5. Counterfeit Currency and Securities
Forged or altered New Taiwan Dollars, foreign currency, credit cards, and securities. Even holding them purely for collection or academic research is illegal.
6. Unlicensed Pornographic and Violent Publications
Pornographic books and magazines, audio/video, sex toys (certain styles), and extremely violent publications not approved under publication law.
7. Radioactive, Explosive, and Flammable Items
Radioactive materials, fireworks, firecrackers, strongly corrosive liquids, pressurized canned gases (some), mercury thermometers, and hazardous chemicals.
5 Categories of Quantity-Limited / Inspection-Required Items
A. Medicines, Medical Devices, and Health Supplements (TFDA "F" Codes)
Prescription drugs (require a copy of the doctor's prescription), health supplements / general medicines, and contact lenses (medical devices, require TFDA approval). Import regulations are mostly F01 / F02 / F03 (TFDA, Ministry of Health and Welfare).
General personal-use inspection-exemption rule: for medicines and tablet or capsule health supplements, "up to 12 bottles (boxes, cans) per type, and no more than 36 bottles in total"; anything over the limit or of a commercial nature must go through examination / registration as required. Exact quantities follow the TFDA's current announcements.
B. Food, Fresh Produce, and Meat
Fresh meat (beef, pork, chicken, lamb) is banned across the board; processed meats (canned, jerky) are partly banned; seafood (including live) is banned; agricultural and livestock products require plant quarantine.
Personal use: food under 6 kg, containing no prohibited items, with a clear expiration date.
C. Cosmetics and Skincare
Cosmetics require TFDA registration (for commercial import); personal use is inspection-exempt for 12 items of the same brand and same product. Cosmetics containing special ingredients (medical-grade acids, cosmeceuticals) are subject to additional inspection.
D. Electronics (BSMI-Regulated)
Chargers, power banks, Bluetooth devices, LEDs, home appliances, and toys (with batteries) all require BSMI commodity inspection. Without a certification mark, they will be returned.
E. Tobacco and Alcohol
Tobacco and alcohol do not qualify for the NT$2,000 duty-free allowance (the Regulations Governing Customs Clearance of Postal Parcels expressly exclude tobacco and alcohol from the duty-free allowance), so the moment they are imported, they are subject to customs duty, tobacco and alcohol tax, the Health and Welfare Surcharge on tobacco products, and so on.
Personal-use quantity ceilings for which no tobacco/alcohol import business license is required (under postal / courier clearance rules): 5 liters of alcohol; 5 cartons of cigarettes (1,000 sticks), or 125 cigars, or 5 pounds of pipe tobacco. Above these quantities, you must first obtain a tobacco/alcohol import business license from the Ministry of Finance before you can import.
※ Do not confuse this with the "duty-free allowance for a traveler's personal luggage"—the arriving-traveler duty-free allowance is 1.5 liters of alcohol and 200 cigarettes, or 25 cigars, or 1 pound of pipe tobacco (Regulations Governing the Declaration, Examination, and Release of Inbound Passengers' Accompanied Baggage), which applies to what you carry in person, not what you send by forwarding.
Personal-Use Exemption Allowance Table
| Category | Personal-Use Inspection-Exempt / Permit-Exempt Allowance (General Rule) | Notes |
|---|---|---|
| Food (general) | 6 kg | Excludes meat and fresh produce; still subject to plant / food hygiene regulations |
| Health supplements (tablets, capsules) | 12 bottles per type, 36 bottles total | TFDA import regulations; same person, same product |
| Cosmetics | 12 items per type | Same brand, same product |
| Medicines (general) | 12 bottles (boxes, cans) per type, 36 bottles total | Prescription drugs additionally require a doctor's prescription |
| Cigarettes | 5 cartons (1,000 sticks) | Forwarding / postal personal-use ceiling exempt from the import business license; not eligible for the NT$2,000 duty-free allowance, always subject to tobacco and alcohol tax |
| Alcohol | 5 liters | Forwarding / postal personal-use ceiling exempt from the import business license; not eligible for the NT$2,000 duty-free allowance, always subject to tobacco and alcohol tax |
| BSMI inspection-required electronics | 1 item of the same model may apply for personal-use inspection exemption | Larger quantities / commercial nature require BSMI inspection |
※ The "12 per type, 36 total" figures for health supplements / cosmetics / medicines above are the common personal-use inspection-exempt release rule of thumb used in TFDA import examination (a practical value); exact quantities, products, and whether registration is required follow the current announcements of the TFDA, Ministry of Health and Welfare, and the import regulations found by CCC commodity code on the Customs-Port-Trade Single Window. The tobacco and alcohol rows are the quantity ceilings for which "no tobacco/alcohol import business license is required" for postal / courier shipments (5 liters of alcohol, 5 cartons / 1,000 cigarettes), which is different from the traveler's personal-luggage duty-free allowance (1.5 liters of alcohol, 200 cigarettes)—please do not conflate the two.
Permit Codes and Their Competent Authorities (Which Agency's Approval Do You Need?)
When you look up a CCC commodity code in Haoyunqi's tariff lookup or the Customs Administration's "Customs-Port-Trade Single Window," a code appears in the "import regulation" field indicating which competent authority's permit or inspection this item must obtain before it can be imported. Below are the code mappings most commonly encountered in forwarding (compiled from the Customs Association Journal Issue 86, "Table of Import/Export Regulations and Their Competent Authorities"; the complete meaning is governed by the Single Window's current announcements):
| Import Regulation Code | Competent Authority | Common Forwarding Examples |
|---|---|---|
| C01 / C02 | Bureau of Standards, Metrology and Inspection (BSMI), Ministry of Economic Affairs | Power banks, chargers, Bluetooth earphones, LED lights, toys, home appliances (goods subject to mandatory inspection) |
| 375 | Occupational Safety and Health Administration, Ministry of Labor | Power hand tools and other workplace equipment; machinery subject to type verification |
| B01 | Animal and Plant Health Inspection Agency, Ministry of Agriculture | Plants, seeds, products containing animal or plant ingredients (quarantine required) |
| F01 / F02 / F03 | Food and Drug Administration (TFDA), Ministry of Health and Welfare | Food, medicines, cosmetics, medical devices, health supplements |
| 602 | National Communications Commission (NCC) | Phones with radio frequency, Wi-Fi / Bluetooth devices, walkie-talkies |
| 463 / W01 | Ministry of Finance (tobacco/alcohol import / alcohol inspection) | Tobacco, alcohol (personal-use amounts over the limit require an import business license) |
| 362 / 363 | National Police Agency, Ministry of the Interior (in part, Ministry of National Defense) | Firearms, ammunition, and blade weapons; police-equipment class (mostly prohibited / strictly controlled) |
※ Seeing a code does not mean "cannot enter," but rather "you need that agency's permit / inspection documents ready before it can enter." Whether a permit is needed and which code applies must be determined by the actual CCC-commodity-code lookup on the Single Window and the competent authority's current announcements.
5 Real Seizure Cases
Case 1: CBD Gummies (Proxy-Purchased from the US)
A customer used a proxy service to buy 30 CBD gummies (25 mg each) from the US. Although legal in the US, they contained cannabis. After Customs found them, they were destroyed outright and the Criminal Investigation Bureau was notified to summon the customer for questioning, with the proxy-purchase merchant investigated as well.
Case 2: Counterfeit LV Bag from Pinduoduo
A customer bought one RMB 99 "LV short wallet" on Pinduoduo. A customs spot check confirmed it was counterfeit and it was destroyed outright, costing the customer NT$450 (goods + shipping). The seller took no responsibility.
Case 3: Excess Health Supplements (Proxy-Purchased from Japan)
A customer used a proxy service to buy 60 bottles of fish oil and 40 bottles of glucosamine from Japan to share among relatives. Customs determined it clearly exceeded the personal-use inspection-exempt allowance (12 per type, 36 bottles total) and was commercial in nature, and required TFDA import examination to be completed, otherwise the entire shipment would be returned (shipping at the customer's expense).
Case 4: Ready-to-Eat Chicken Breast Gift Box from Mainland China
A customer bought a ready-to-eat chicken breast gift box on Taobao (10 packs, 800 g total) for workout nutrition. Customs destroyed it outright as an "unquarantined poultry processed product" and reported it to the Ministry of Agriculture for monitoring.
Case 5: Pet Supplies with Ivory Decoration
A customer used a proxy service to buy a pet collar carved with ivory decoration from Africa. Customs ruled it violated the CITES Convention, confiscated the entire shipment, and reported it to the National Police Agency, Ministry of the Interior, to investigate the smuggling of protected-species products.
Legal Alternatives
Craving Japanese Wagyu or Mainland Chinese Pork?
Fresh meat and poultry processed products are prohibited. Local Taiwan supermarkets (Carrefour, Costco) offer legal channels for imported Japanese wagyu, Italian ham, and the like. Prices are 20-30% higher but legal and fresh.
Want a Genuine Designer Bag?
Avoid counterfeits from Pinduoduo/Taobao and instead go with: (1) Taiwan department store counters (safest); (2) sea freight from Japanese duty-free shops (with original invoice); (3) second-hand luxury platforms such as Vestiaire Collective (with a certificate of authenticity).
Want US / Japanese Health Supplements?
Split forwarding shipments so each stays under 36 bottles. Or choose the same brands already TFDA-registered in Taiwan (widely available at Costco and Watsons); prices differ from the US and Japan by 20-40%, but clearance is 100% legal.
Want to Forward a Large Batch of Cosmetics?
Up to 12 of the same product counts as personal use; anything more must go through commercial import (requires TFDA registration). See the Complete Guide to Forwarding Cosmetics to Taiwan for details.
What Can't Be Shipped to Taiwan: Frequently Asked Questions
Check for Prohibited Items Free Before Forwarding
12,000+ tariff lookups and 24/7 multilingual customer service to help confirm your goods are legal and avoid customs seizure
Look Up Tariffs Free, No Registration Needed → Estimate Forwarding Shipping Cost