Contents
- Why check tariffs? What happens if you do not?
- How is customs duty calculated? 3 core formulas
- Complete tax calculation examples
- What is a CCC code? How do you find it?
- Free 12,000+ tariff lookup tool
- Duty rates for 10 common product categories
- 5 common misconceptions
- Import taxes and fees beyond customs duty
- FAQ
Why Check Tariffs? What Happens If You Do Not?
When forwarding goods from Taobao, Pinduoduo, or 1688 back to Taiwan, a customs value within NT$2,000 may qualify for duty exemption. Once it exceeds the threshold, import duty and business tax apply. If you do not confirm the duty rate before ordering:
- You may receive a surprise tax payment notice after arrival and exceed your budget
- Taxes can reach 30% of product value for categories such as food and supplements
- Customs valuation may be higher than the seller's declared price, causing unnecessary tax
- A mismatch between declared product name and actual goods may trigger fines
Before forwarding, check the CCC code and duty rate first and include tax in your sourcing cost. This is basic import-forwarding discipline.
How Is Taiwan Customs Duty Calculated? 3 Core Formulas
โ Customs value
โก Import duty
The duty rate is determined by the CCC code, usually 0%-30%
โข Business tax (VAT)
Business tax is fixed at 5%, with no exception
Complete Tax Calculation Examples
Example: buying one pair of sneakers from Taobao
- Product price: RMB 580 โ NT$2,610 (exchange rate 4.5)
- International shipping: NT$300 (1 kg by air)
- Insurance: NT$0 (no declared-value insurance)
- Tariff item: CCC 6403.99.90.10 footwear, duty rate 7.5%
Calculation:
Customs value = 2,610 + 300 = NT$2,910Import duty = 2,910 ร 7.5% = NT$218
Business tax = (2,910 + 218) ร 5% = NT$157
Total tax = 218 + 157 = NT$375
Final total cost: product 2,610 + shipping 300 + tax 375 = NT$3,285
Example: customs value NT$1,800 (duty-free)
- Product price NT$1,500 + shipping NT$300 = customs value NT$1,800
- Does not exceed NT$2,000 โ no customs duty and no business tax
- Tax = NT$0
Tip: the exemption applies per shipment, not per month. Multiple orders can be forwarded separately to stay under the threshold, but unusually frequent imports by the same recipient may be monitored by customs.
What Is a CCC Code? How Do You Find It?
CCC code, the Republic of China commodity classification code, is the 11-digit number Taiwan Customs uses to classify imported goods. Each code maps to a specific product type and duty rate.
Meaning of the 11-digit structure
Using 6403.99.90.10 (general sports shoes) as an example:
- 64 (chapter): footwear
- 6403 (heading): footwear with rubber or plastic soles
- 6403.99 (subheading): other footwear
- 6403.99.90.10 (statistical code): sports shoes
Common chapters (first 2 digits)
- 22: beverages and alcohol
- 33: cosmetics, perfume, essential oils
- 42: leather goods, bags, luggage
- 61-62: textile apparel
- 64: footwear
- 71: jewelry and precious metals
- 85: electronics, electrical appliances, 3C products
- 87: vehicles and auto parts
- 95: toys and games
Free 12,000+ Tariff Lookup Tool
You do not need to memorize CCC codes. Haoyunqi provides a free tariff lookup system covering 12,000+ complete tariff items, with two search methods:
- Fuzzy product-name search - enter terms such as "hyaluronic acid mask," "Bluetooth earbuds," or "LED strip light" to find the matching CCC code and duty rate
- Exact CCC code search - enter the known 11-digit code to instantly check duty rate and inspection rules
Search results also show:
- Historical import country distribution for that product
- Average customs value range
- Whether BSMI or other inspection is required
- Prohibited / restricted import markers
Try it now: Go to tariff lookup tool โ
Duty Rates for 10 Common Product Categories
Below are common forwarding categories and duty rates, using general rates as examples. Some countries may have preferential agreement rates.
| Product Category | Duty Rate | CCC Chapter | Common Examples |
|---|---|---|---|
| 3C accessories and parts | 0% | 85 | Charging cables, screen protectors, adapters |
| Toys and children's books | 0% | 95, 49 | LEGO, picture books, plush toys |
| Cosmetics and skincare | 5% | 33 | Sheet masks, lipstick, lotion |
| Home appliances | 5% | 85 | Hair dryers, electric toothbrushes, coffee machines |
| Hardware tools | 5-7.5% | 82 | Screwdrivers, wrenches |
| Clothing and textiles | 7.5-10.5% | 61-62 | T-shirts, pants, jackets |
| Footwear | 7.5% | 64 | Sneakers, leather shoes, sandals |
| General food | 10-25% | 16-22 | Snacks, seasonings, cookies |
| Health food / supplements | 30% | 21, 30 | Vitamins, collagen |
| Jewelry and watches | 0-10% | 71, 91 | Accessories, mechanical watches |
Note: the table summarizes general rates only. Actual rates are determined by customs inspection. Some goods have additional commodity tax, tobacco and alcohol tax, or other charges. Confirm detailed rates with the tariff lookup tool.
5 Common Misconceptions
1. "The duty-free threshold is USD$200, not NT$2,000"
This is a common misconception. Taiwan's personal import duty-free threshold is NT$2,000, not USD$200. USD$200 is roughly NT$6,400 and far exceeds the threshold.
2. "Shipping is not included in customs value"
Incorrect. International shipping from China to Taiwan must be included in customs value. Reducing freight cost can also reduce tax indirectly.
3. "Customs taxes based on the seller's declared price"
Not always. If customs believes the seller's price is clearly below market value, such as a branded bag declared at RMB 200, it may reassess the value. Keeping proper invoices or purchase proof helps avoid overvaluation.
4. "Free samples are tax-free"
Samples are still taxable. Customs does not simply accept "free" as the value and will still calculate using an assessed value. Formal sample-duty exemptions applied for by companies with required documents are an exception.
5. "Duty-free thresholds accumulate across multiple imports in one year"
The exemption is per shipment; it does not accumulate or offset later shipments. However, if the same recipient imports the same category more than 6 times in a year, customs may flag it as suspected commercial import, cancel future duty-free treatment, and collect full tax.
Import Taxes and Fees Beyond Customs Duty
Business tax (VAT) 5%
All imported goods, even those exempt from customs duty, are subject to 5% business tax. The calculation basis is "customs value + duty."
Commodity tax for specific goods
Tobacco, alcohol, motorcycles, cars, some appliances, some high-value cosmetics, rubber tires, and similar goods may be subject to commodity tax in addition to ordinary duty. Rates range from 5% to 30%.
Trade promotion service fee (0.04%)
All imported goods pay 0.04% of customs value as a trade promotion service fee. The amount is small and usually ignored in rough estimates.
Tobacco and alcohol tax
Imported alcohol is also subject to tobacco and alcohol tax, about NT$25-185 per liter depending on alcohol concentration. Forwarding customers should pay special attention, because alcohol imports must meet quota rules.
For complete tax rules and calculations, see the complete Taiwan customs guide.
Why Use Haoyunqi for Tariff Lookup?
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Enter the amount to see total tax
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Push alerts for saved product rates
24/7 Tax Support
Real-time answers for difficult tariff questions
Taiwan Tariff FAQ
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