Tariff Lookup: Taiwan Import Tariff, Duty Rates & CCC Codes

First confirm the CCC code and the applicable tariff-rate column, then calculate import duty, other taxes and business tax (VAT)

⚡ 30-second quick check: how to look up Taiwan import duty (last verified 2026-07-20)

CCC Code = the Republic of China's Commodity Classification Code for import and export goods. First confirm the code based on the product's material, function and use, then check the applicable tariff-rate column and import regulations.
Customs value (DPV) = goods price + international shipping + insurance (the basis on which customs assesses tax).
Import duty on ad valorem goods = customs value × applicable duty rate; the actual rate depends on the tariff code, country of origin and rate column. Specific-duty or compound-duty goods are calculated according to that tariff classification's rules.
Duty-free threshold: a customs value of ≤ NT$2,000 is exempt from import duty + business tax + commodity tax (except tobacco, alcohol and tariff-quota agricultural products); above the threshold the full amount is taxed, not just the excess. Legal basis: Article 49 of the Customs Act authorizes the Ministry of Finance to announce the limit; consolidated express shipments follow Article 11 of the Regulations Governing the Customs Clearance Procedures for Air/Sea Express Consignments, and postal parcels follow Article 7 of the Regulations Governing the Customs Clearance Procedures for Import and Export Postal Parcels.
Business tax = (customs value + import duty + any applicable commodity tax / tobacco and alcohol tax / health and welfare surcharge) × 5%; the trade promotion service fee = customs value × 0.04%, waived when the amount payable or to be made up does not exceed NT$100.
Don't guess the rate from the broad product category alone: even within the same category — electronics, food, footwear or textiles — items can fall under different tariff codes depending on specifications, composition and use.
Customs exchange rate: announced every ten days; the official tax amount is based on the applicable exchange rate for the declaration period, which can be checked via the Customs, Port and Trade Single Window (GC331).
New rules for 2026: from 1 March, individuals whose express consignments use simplified declaration with real-name authentication and online authorization must first complete the "advance confirmation of customs declaration authorization" in EZ Way before customs will accept the declaration; from 1 January, imported sugar-free beverages with supporting proof can be exempt from commodity tax. See the key 2026 import rule changes.

Sources: Customs Administration of the Ministry of Finance, the Customs, Port and Trade Single Window, and the International Trade Administration of the Ministry of Economic Affairs (see "Legal Basis and Official Sources" at the end of this article).

Why you must confirm the CCC code first when reading Taiwan's import tariff table
Why look up import duty? The consequences of not checking
How is import duty calculated? 3 core formulas
Complete tax calculation examples
How to look up the CCC code and applicable tariff-rate column
Free 12,000+ tariff lookup tool
Checklist of what to prepare for 10 major product categories
ECFA Early Harvest List and FORM F certificate of origin
5 common misconceptions (including the 2026 personal import duty-free allowance)
Key 2026 import rule changes: pre-confirmed authorization and commodity-tax exemption for sugar-free beverages
Import taxes and fees beyond import duty
Legal basis and official sources
Frequently Asked Questions (FAQ)

How to read Taiwan's import tariff table? First confirm the CCC Code

The CCC Code (full name: the Republic of China's Commodity Classification Code for import and export goods) is the 11-digit code Taiwan uses to classify imported and exported goods. After confirming the code, you still need to determine the actual duty based on country of origin, the applicable tariff-rate column and any preferential agreements; you cannot treat a broad product category as a fixed rate.

This page covers only "how to look up rates and calculate taxes once you have found the code." The 11-digit structure, classification rules and code-lookup steps are all answered in the complete CCC code guide; to find candidate codes right away, use the Haoyunqi 12,000+ tariff lookup tool.

Why look up import duty? The consequences of not checking

When you consolidate parcels from Taobao, Pinduoduo or 1688 back to Taiwan, a customs value within NT$2,000 qualifies for duty-free treatment, but anything above that requires paying import duty and business tax. If you don't check the rates before ordering:

you may suddenly receive a "supplementary tax bill" on arrival and blow your budget
failing to factor import duty, business tax and other applicable taxes into your costs can push you over budget
if the transaction value or supporting documents are insufficient, customs may assess the customs value using other statutory methods
misdeclaring the product name, quantity, price or country of origin can result in back taxes or penalties

So before consolidating, look up the CCC code and rates first and factor the taxes into your purchasing costs — this is a fundamental skill for import consolidation.

How is Taiwan import duty calculated? 3 core formulas

① Customs value (DPV)

Customs value = goods price + international shipping + insurance

Under Article 29 of the Customs Act, the basis is the "transaction value" (the price actually paid or payable); freight and insurance to the port of import, plus commissions, handling fees and royalties borne by the buyer, must also be included in the customs value.

② Import duty (ad valorem goods)

Ad valorem duty = customs value × duty rate

Most general goods use ad valorem duty; specific duty is levied by quantity or weight, and compound duty is calculated according to the tariff classification's rules. First confirm the CCC code, country of origin and applicable tariff-rate column.

③ Business tax (VAT)

Business tax = (customs value + import duty + other applicable taxes) × 5%

Under Article 20 of the Value-added and Non-value-added Business Tax Act, if commodity tax, tobacco and alcohol tax or the tobacco health and welfare surcharge is also levied, they must be added to the tax base before multiplying by 5%.

Complete tax calculation examples

Illustrative example only: assume a pair of shoes is confirmed to be subject to 7.5% duty

Goods price: RMB 580 ≈ NT$2,610 (exchange rate 4.5)
International shipping: NT$300 (air freight, 1 kg)
Insurance: NT$0 (not insured)
Assumed duty rate for the customs-assessed CCC code: 7.5%

Calculation:

Customs value = 2,610 + 300 = NT$2,910
Import duty = 2,910 × 7.5% = NT$218
Business tax = (2,910 + 218) × 5% = NT$157
Total tax = 218 + 157 = NT$375

Final total cost: goods 2,610 + shipping 300 + tax 375 = NT$3,285. This is a formula illustration and does not mean all footwear is taxed at 7.5%; the actual figure depends on the correct CCC code and the customs assessment.

Example: customs value NT$1,800 (duty-free)

Goods price NT$1,500 + shipping NT$300 = customs value NT$1,800
Not over NT$2,000 → when the low-value duty exemption conditions are met, no import duty or business tax is levied
This example assumes no excluded circumstances such as tobacco, alcohol, tariff-quota agricultural products or frequent imports, so the tax = NT$0

Note: the low-value duty exemption must meet the current conditions. A taxpayer who has goods released under the low-value exemption more than 6 times per half-year is no longer eligible for it; goods in the same shipment also must not be split into separate declarations to circumvent the rules.

How to look up the CCC code and applicable tariff-rate column?

Write a complete product description: prepare the material, function, use, composition, processing method, dimensions and specifications; avoid broad categories like "shoes," "parts" or "food."
Search for candidate CCC codes: narrow the range using the product name or the known first 6 HS digits, but don't treat the first result as the customs assessment.
Verify against the official system: check the code's wording, the interpretive rules, import regulations and the Column 1/2/3 rates, then determine the applicable column based on country of origin and preferential agreements.
Confirm high-risk cases first: when several codes could apply, the value is high, or inspection permits are involved, check first with customs or a professional customs broker.

To understand the meaning of each segment of the 11-digit code and the classification rules, see the complete CCC Code guide; the rest of this page focuses on rates and taxes.

Free 12,000+ tariff lookup tool

No need to memorize CCC codes first. Haoyunqi offers a free tariff lookup system covering 12,000+ tariff codes, and you can narrow candidates in the following ways:

Product name search — enter a specific product name to see possible CCC codes and rate data
CCC code lookup — if you already know the code, enter it directly to view that tariff entry

Search results are a starting point for classification, not an advance ruling from customs. When you have several candidate codes with similar composition, material or use, cross-check the official tariff, import regulations and rate column on the Customs, Port and Trade Single Window; for high-risk or high-value goods, check first with customs or a professional customs broker.

Try it now: Go to the tariff lookup tool →

What to prepare when checking taxes for 10 major product categories?

A broad product category only helps narrow your search; it cannot be used directly as the declaration code or a fixed rate. Before searching, prepare the material, function, use, composition and specifications:

Product category	What to confirm when classifying	Possible chapters	Common import regulations
Electronics and parts	Full product name, function, whether it contains wireless/battery	84, 85	NCC, BSMI or battery transport rules
Toys and books	Age range, material, whether it has electronic functions	49, 95	Toy inspection or product labeling
Cosmetics and skincare	Ingredients, formulation, use and volume	33	TFDA and cosmetics-related rules
Home appliances	Main function, wattage, voltage and component makeup	84, 85	BSMI; some items are also subject to commodity tax
Hardware and tools	Material, manual/powered, and main use	82, 84, 85	Power tools may involve BSMI
Clothing and textiles	Fiber composition, knit/woven, men's/women's/children's, and style	61, 62	Product labeling and origin information
Footwear	Upper and sole material, and use	64	Product labeling
General food	Ingredients, processing method, packaging and weight	16–22	TFDA, animal/plant quarantine or Chinese labeling
Health supplements / tablets and capsules	Ingredients, formulation, use and quantity	21, 30, etc.	Food vs. drug classification and personal-use quantity rules
Jewelry and watches	Material, movement, whether set with gemstones	71, 91	Precious metals, endangered-species materials and similar rules

Note: chapters only narrow the range; they cannot be used directly as the declaration code or rate. Use the tariff lookup tool to confirm candidate codes, then rely on the Customs, Port and Trade Single Window or the customs assessment.

ECFA Early Harvest List and FORM F certificate of origin (saving duty on imports from China)

Goods imported from China that fall on the Early Harvest List of the Economic Cooperation Framework Agreement (ECFA) (covering some textiles, machinery parts, chemical raw materials, petrochemicals and some agricultural and fishery products) can enjoy 0% or reduced preferential duty instead of the general rates in the table above. But this preference does not apply automatically — at declaration you must attach the dedicated ECFA certificate of origin "FORM F" (different from the general certificate of origin, CO), and Taiwan Customs will only apply the preferential rate after verifying it.

✅ 4 key points for claiming ECFA preferential duty with FORM F

First confirm the goods are on the Early Harvest List: match your CCC/HS Code against the ECFA Early Harvest List; items not on it are still charged the general rate. Use the Customs Administration's 2026 Taiwan-to-China / China-to-Taiwan comparison table (updated in response to China's 2026 tariff adjustments).
FORM F is applied for on the Chinese export side: ask your supplier to apply to an authorized issuing body in mainland China, and confirm the certificate's format, issuing details and validity before shipment.
Product name and HS Code must match: the product name and HS Code on the FORM F must match the import declaration and commercial invoice, or customs will deny the preference and may request supplementary documents.
False declarations carry penalties: misrepresenting the origin or filing false declaration content is punishable under the Customs Anti-smuggling Act, which can lead to recovery of taxes and fines — not worth the risk.

📌 See: the complete guide to the ECFA Early Harvest List and FORM F; for origin determination, transshipment and triangular-trade origin rules, see Taiwan import origin rules and transshipment guide.

5 common misconceptions

1. "The duty-free allowance is USD$200, not NT$2,000"

A common misconception. Taiwan's personal import duty-free allowance is NT$2,000 (New Taiwan dollars), not US$200. USD$200 ≈ NT$6,400, which is well over the threshold.

2. "Shipping isn't counted in the customs value"

Wrong. International shipping (freight from China to Taiwan) must be included in the customs value. So saving on shipping also indirectly saves on tax.

3. "Customs charges tax based on the seller's quoted price"

Not necessarily. Customs assesses the customs value using 6 clearly defined methods in a set order of application under Articles 29–35 of the Customs Act: ① transaction value (§29, highest priority) → ② transaction value of identical goods (§31) → ③ transaction value of similar goods (§32) → ④ deductive value from the domestic sale price (§33) → ⑤ computed value (§34) → ⑥ reasonable method (§35). If customs has reasonable doubts about an invoice's authenticity (for example, a designer bag declared at RMB 200), it will re-assess using a lower-priority method. Keeping proper invoices or proof of purchase helps avoid being over-assessed.

4. "Free samples are tax-exempt"

"Free" does not mean the customs value is zero. When there is no transaction price, customs still assesses value according to the valuation order set out in the Customs Act; whether an item qualifies as a sample or under other exemptions is judged case by case based on the goods' nature and the statutory conditions.

5. "Multiple imports in a year let the duty-free allowance accumulate"

The duty-free allowance is "per shipment"; it does not accumulate or offset. Moreover, when the same recipient has goods released duty-free more than 6 times in a half-year (Jan–Jun / Jul–Dec), this counts as "frequent imports," and from the 7th time the exemption no longer applies and the full amount is taxed (under Article 12 of the Regulations Governing the Customs Clearance Procedures for Import and Export Postal Parcels; the higher-level authorization is Article 49 of the Customs Act, "the exemption does not apply to frequent imports").

2026 personal import duty-free allowance summary

Duty-free threshold: a customs value (goods + international shipping + insurance) ≤ NT$2,000 is exempt from import duty, business tax and commodity tax (except tobacco, alcohol and tariff-quota agricultural products). Above NT$2,000, the full amount is taxed — there is no "only the excess is taxed" benefit.
Frequent-import limit: when the same recipient has goods released duty-free more than 6 times in a half-year (Jan–Jun / Jul–Dec), this counts as "frequent imports," and from the 7th time the whole shipment is taxed and the exemption no longer applies.
Legal basis: Article 49 of the Customs Act (authorizing the Ministry of Finance to announce the limit); Article 11 of the Regulations Governing the Customs Clearance Procedures for Air Express Consignments; Articles 7 and 12 of the Regulations Governing the Customs Clearance Procedures for Import and Export Postal Parcels.
Current 2026 limit: the NT$2,000 customs-value threshold, verified as still in effect as of 2026-07-20; before declaring, always rely on the latest regulations and customs announcements.

Key 2026 Taiwan import rule changes (must-read for online shopping and consolidation)

From 2026 (ROC year 115), there are several regulatory changes for cross-border online shopping and express imports. Below are the 4 most relevant to personal imports, all verified against official announcements (last verified 2026-07-20):

① From 1 March: full implementation of "advance confirmation of customs declaration authorization" (real-name authentication with online authorization)

The Ministry of Finance amended Articles 12, 17 and 29 of the Regulations Governing the Customs Clearance Procedures for Air Express Consignments and Articles 12, 18 and 32 of the Regulations Governing the Customs Clearance Procedures for Sea Express Consignments. From 2026-03-01, individuals importing express consignments under simplified declaration who use "real-name authentication" online authorization must fully implement "advance confirmation of customs declaration authorization": the customs broker first pushes the shipment information through the EZ Way app, and only after the recipient confirms it matches their actual purchase and completes the online authorization will customs accept the subsequent declaration.

Impact on online shoppers: after ordering, watch for the EZ Way push notification and confirm promptly; if the authorization isn't confirmed, the parcel will be stuck before declaration and cannot clear customs.
Purpose: to prevent declarations made under someone else's name, the use of stolen personal data to import prohibited goods, and "ghost parcel" scams. If you receive a push notification for something you didn't buy, treat it as "goods not mine" and decline the authorization.
For registration and step-by-step instructions for EZ Way real-name authentication, see the complete EZ Way real-name authentication guide.

② From 1 January: imported sugar-free beverages can apply for commodity-tax exemption

A new provision in Article 8, Paragraph 2 of the Commodity Tax Act took effect on 2026-01-01: beverages whose ingredients and production process contain no added sugar (monosaccharides and disaccharides) are exempt from commodity tax. The importer must proactively attach supporting documents such as an ingredient analysis report and production-process description issued by the original manufacturer and apply to the customs office at the place of import for review; without them, the general beverage rate still applies. Pure natural fruit and vegetable juices already have separate exemption rules.

③ From 1 March: goods subject to special duties or import relief may not use express simplified declaration

The same amendment to the express clearance regulations added to Article 12: goods subject to special duties (such as anti-dumping duty, countervailing duty and retaliatory duty) and goods subject to import relief measures adopted by the Ministry of Economic Affairs under the Foreign Trade Act must be cleared using a general import/export declaration and may not use express simplified declaration, to prevent tax evasion through simplified declaration.

④ The ECFA Early Harvest List comparison table is updated to the 2026 edition

In response to mainland China's 2026 tariff adjustments, the Customs Administration has published the ECFA Taiwan-to-China / China-to-Taiwan comparison table (2026 edition) (downloadable from the "Information Hub / Downloads" section of the official website). When applying for FORM F and matching Early Harvest List codes, use the latest annual edition of the table to avoid losing the preferential rate because of code revisions.

Also note: in 2026 customs is stepping up checks on false declarations

From 2026, the Customs Administration continues to use big-data risk analysis to step up checks on violations such as under-declaring high-value goods, misrepresenting product names and evading quarantine; domestic customs brokers that work with non-compliant overseas consolidators can, at worst, be suspended or have their customs license revoked. Choosing a compliant consolidator and declaring truthfully is the fundamental way to avoid parcels being held, destroyed, or hit with back taxes and penalties.

Import taxes and fees beyond import duty

Business tax (VAT) 5%

Taxable imported goods that don't qualify for an exemption are generally subject to 5% business tax collected by customs on the government's behalf. The tax base is "customs value + import duty + any applicable commodity tax, tobacco and alcohol tax, or tobacco health and welfare surcharge."

Commodity tax (specific goods)

Commodity tax applies only to the items listed in the Commodity Tax Act, such as rubber tires, cement, beverages, flat glass, oil and gas products, electrical appliances and vehicles; not all home appliances are taxed, and cosmetics are not subject to commodity tax just because they are expensive. Tobacco and alcohol are handled separately under the Tobacco and Alcohol Tax Act. From 2026-01-01, beverages with no added sugar (monosaccharides and disaccharides) can be exempt from commodity tax with supporting proof (Article 8, Paragraph 2 of the Commodity Tax Act; see the key 2026 import rule changes).

How is the trade promotion service fee (0.04%) calculated? Waived if it does not exceed NT$100

The trade promotion service fee is collected by customs under Article 21 of the Foreign Trade Act, calculated as customs value × 0.04% (4 per 10,000). Under the current waiver scope, it is waived when the amount payable or to be made up does not exceed NT$100.

Trade promotion service fee

Trade promotion service fee = customs value × 0.04% (waived when the amount payable or to be made up does not exceed NT$100)

Calculation: almost all ordinary consolidated parcels are exempt

Customs value NT$10,000 → trade promotion service fee = 10,000 × 0.04% = NT$4 → not over NT$100, so waived.
To actually owe NT$100, the customs value would need to reach NT$250,000 (100 ÷ 0.04%).

In one sentence: the trade promotion service fee = customs value × 0.04%; when the result does not exceed NT$100, it falls within the waiver. At a customs value of NT$250,000 the fee is exactly NT$100, which is also waived under the "does not exceed" rule.

Legal basis: Article 21 of the Foreign Trade Act (statutory ceiling of 4.25 per 10,000, current collection rate 0.04%, collected by customs at the time of import); the waiver threshold follows the Customs Administration of the Ministry of Finance's announcement that "the trade promotion service fee payable is not collected if it does not exceed NT$100." Imports use the CIF customs value as the fee base; for calculation practice, see also Trade Magazine issue 408, "Foreign Trade Know-How: Import/Export Clearance Practice and Import Tax Calculation."

Tobacco and alcohol tax

Imported alcohol is also subject to tobacco and alcohol tax (under the Tobacco and Alcohol Tax Act): beer at NT$26 per liter, other fermented liquors such as wine at NT$7 per liter per degree of alcohol content, distilled spirits such as whisky at NT$2.5 per liter per degree of alcohol content, and cooking wine at NT$9 per liter. Consolidation customers should note that alcohol imports must comply with the relevant regulations and quotas.

For the full tax rules and calculations, see the complete Taiwan customs clearance guide.

Why choose Haoyunqi to look up taxes?

12,000+ tariff entries

Compiled from public government tariff data

Fuzzy product-name search

Find the CCC code by Chinese product name

Automatic tax calculation

Quick estimates based on the amounts you enter

Interface in 14 languages

Serving cross-border shoppers

Verifiable official sources

With legal basis and verification date

Complete tax-lookup guides

Linking CCC codes, taxes and customs-clearance guides

Legal basis and official sources

The rates, CCC codes and rules on this page are compiled from the following current regulations and official government sources, last verified on 2026-07-20:

CCC codes (11 digits), rate columns and the HS General Rules for the Interpretation: per the Customs Import Tariff (General Provisions and Interpretive Rules 1–6; rates are divided into 3 columns: Column 1 for WTO/reciprocal countries, Column 2 for LDC/FTA specific goods, Column 3 for others) — Customs Administration, Ministry of Finance.
NT$2,000 duty-free allowance, customs value and valuation methods: per the Customs Act, Article 49 (authorizing the Ministry of Finance to announce the duty-free limit and excluding frequent imports) and Articles 29–35 (the 6 methods for assessing customs value) — Customs Administration, Ministry of Finance.
Low-value express duty tiers (≤NT$2,000 duty-free / NT$2,001–50,000 taxable / >NT$50,000 high-value): per Article 11 of the Regulations Governing the Customs Clearance Procedures for Air Express Consignments and Article 11 of the Regulations Governing the Customs Clearance Procedures for Sea Express Consignments — Customs Administration, Ministry of Finance.
Low-value exemption and frequent-import limits for postal parcels: per the Regulations Governing the Customs Clearance Procedures for Import and Export Postal Parcels; express consignments follow the air/sea express clearance rules instead — Customs Administration, Ministry of Finance.
Business tax 5%: per the Value-added and Non-value-added Business Tax Act, Articles 10 and 20 (for imports, the base is "customs value + import duty + commodity tax / tobacco and alcohol tax") — Ministry of Finance.
Commodity tax: per the Commodity Tax Act; tobacco and alcohol tax: per the Tobacco and Alcohol Tax Act, Article 8 (beer NT$26 per liter, other fermented liquors NT$7 per liter per degree, distilled spirits NT$2.5 per liter per degree, cooking wine NT$9 per liter) — Ministry of Finance.
Trade promotion service fee 0.04%: per the Foreign Trade Act, Article 21 (statutory ceiling of 4.25 per 10,000 = 0.0425%, current collection rate 0.04%, collected by customs) — International Trade Administration, Ministry of Economic Affairs.
Applicable customs exchange rate: announced every ten days; the official conversion uses the value announced for the declaration period — Customs Administration, Ministry of Finance (Customs, Port and Trade Single Window, GC331).
Advance confirmation of customs declaration authorization (fully implemented 2026-03-01): per Articles 12, 17 and 29 of the Regulations Governing the Customs Clearance Procedures for Air Express Consignments and Articles 12, 18 and 32 of the Regulations Governing the Customs Clearance Procedures for Sea Express Consignments (amended and promulgated by the Ministry of Finance on 2026-02-23) — individuals importing under simplified declaration who use real-name authentication with online authorization must complete EZ Way pre-confirmed authorization.
Commodity-tax exemption for sugar-free beverages (effective 2026-01-01): per Article 8, Paragraph 2 of the Commodity Tax Act; the importer must attach the original manufacturer's ingredient analysis report and production-process description and apply to the customs office at the place of import — Ministry of Finance.

Further reading (HS interpretive rules classification practice): the Customs Association of the Republic of China's Customs Association Journal issues 107, 103 and 97 contain in-depth analysis of the "Rules for the Interpretation of the Customs Import Tariff."

Official lookup and calculation: Customs Administration, Ministry of Finance, Customs, Port and Trade Single Window (tariff / GC331 exchange-rate lookup), International Trade Administration, Ministry of Economic Affairs; for tariff lookup with Chinese-language fuzzy search, use the Haoyunqi 12,000+ tariff lookup tool.

Taiwan import duty FAQ

Q1. How much can I buy duty-free in a single order?

When the low-value duty exemption conditions are met, a customs value not exceeding NT$2,000 is exempt from import duty, business tax and commodity tax; this does not apply to tobacco, alcohol, tariff-quota agricultural products or frequent imports. When the customs value exceeds the threshold, tax is calculated on the entire tax base, not just the portion above NT$2,000.

Q2. What if I can't find the matching CCC code?

Three approaches: ① use Haoyunqi tariff lookup to run a fuzzy search on the product's Chinese name; ② check the product packaging for an HS code (the international 6-digit code, whose first 6 digits match the CCC code); ③ contact Haoyunqi customer service with photos of the product and its use for help matching.

Q3. How is tax calculated when multiple orders are combined?

Goods imported in the same shipment are taxed based on that shipment's declaration content and customs value; goods in the same shipment must not be split into separate declarations to avoid tax. The low-value exemption is also subject to the half-year import-frequency limit, and whether shipments are treated as combined and taxed is ultimately determined by the customs assessment.

Q4. What if I disagree with the customs-assessed tariff classification or customs value?

You can apply for a review under the Customs Act. The statutory period is, in principle, within 30 days from the day after the tax payment notice is delivered; you should attach the tax bill, invoice, proof of payment and freight, product specifications or photos, and specific reasons. The procedure and time limit are governed by what is stated on the tax bill and the latest guidance from the competent customs office.

Q5. How do I confirm the currently applicable duty rate?

First use the tariff lookup to find candidate CCC codes, then verify the current tariff, rate column, import regulations and effective-date information on the Customs, Port and Trade Single Window. To compare historical changes, consult the legislative history and past tariff amendments or check with the competent customs office — don't rely solely on old articles or search snippets.

Q6. If I pay in RMB, how is the customs value converted?

Customs converts using the applicable customs exchange rate, announced every ten days, which is not necessarily the same as the rate when you paid by card or placed the order. When estimating, you can enter your own projected rate, but the official tax amount is based on the announced rate for the declaration period; you can check it via the Customs, Port and Trade Single Window (GC331).

Q7. What is a CCC Code, and how do I look one up?

CCC code (the Republic of China's Commodity Classification Code for import and export goods) is the 11-digit code Taiwan uses to classify imported and exported goods. The first 6 digits are the same as the international HS code, digits 7–8 are Taiwan's tariff subheading, digits 9–10 are the statistical code, and digit 11 is a check digit; the actual duty still depends on the exact code, country of origin and applicable rate column together. You can first use the Haoyunqi tariff lookup tool to find candidate codes, then verify the official data on the Customs, Port and Trade Single Window. For the detailed structure, see the complete CCC code guide.

Q8. What is Taiwan's 2026 personal import duty-free allowance? What are the limits?

When the low-value duty exemption conditions are met, a customs value not exceeding NT$2,000 is exempt from import duty, business tax and commodity tax; this does not apply to tobacco, alcohol, tariff-quota agricultural products or frequent imports. When the threshold is exceeded, tax is not levied on only the excess portion. Once the same taxpayer has goods released under the low-value exemption more than 6 times in the same half-year, subsequent low-value goods no longer qualify for the exemption; the actual rules are governed by Article 49 of the Customs Act and the provisions corresponding to the mode of transport.

Q9. Can I use ECFA to avoid duty on imports from China? What do I need to prepare?

Only goods that are on the ECFA Early Harvest List, meet the origin rules, and are accompanied by a valid FORM F and other required documents can qualify for the preferential rate; the actual rate is not necessarily 0%. Before declaring, use the exact CCC/HS code to check the list and import regulations, and have the export side obtain the certificate from an authorized issuing body. For the full steps, see the complete guide to the ECFA Early Harvest List and FORM F.

Q10. What are the new import rules in Taiwan for 2026?

The three most relevant to personal online shopping and consolidation are: ① from 2026-03-01, individuals importing express consignments under simplified declaration who use real-name authentication with online authorization must fully implement "advance confirmation of customs declaration authorization" — the customs broker first pushes the shipment information through EZ Way, and only after the recipient confirms it matches and completes the online authorization will customs accept the declaration (amendment to the Regulations Governing the Customs Clearance Procedures for Air/Sea Express Consignments); ② from 2026-01-01, imported beverages with no added sugar (monosaccharides and disaccharides) that attach the original manufacturer's ingredient analysis and production-process proof can apply to customs for commodity-tax exemption (Article 8, Paragraph 2 of the Commodity Tax Act); ③ goods subject to special duties or to import relief adopted by the Ministry of Economic Affairs under the Foreign Trade Act may not use express simplified declaration and must switch to a general declaration. See "the key 2026 import rule changes" on this page.

Check taxes before consolidating and build potential tax costs into your budget

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